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The convention between the Republic of Kazakhstan and the Republic of Estonia on avoidance of double taxation and prevention of tax avoidance on the income and on the capital

of March 1, 1999

The Republic of Kazakhstan and the Republic of Estonia, wishing to sign the Convention on avoidance of double taxation and prevention of tax avoidance on the income and on the capital,

agreed as follows:

Article 1 of Person to which the Convention is applied

This Convention is applied to persons who are residents of one or both Contracting States.

Article 2 Taxes to which the Convention extends

1. This Convention is applied to the taxes on the income and the capital levied on behalf of the Contracting State or its regional authorities irrespective of method of their collection.

2. All types of tax levied from total of income, from the total amount of the capital or from separate elements of the income or the capital including taxes on the income from alienation of personal or real estate, and also capital gain taxes are considered as taxes on the income and the capital.

3. The existing taxes to which the Convention extends, in particular, are:

a) in Kazakhstan:

(i) tax on the income on legal entities and physical persons;

(ii) property tax of legal entities and physical persons;

(further referred to as as "The Kazakhstan tax");

b) in Estonia:

(i) income tax (tulumaks);

(ii) local income tax (kohalik tulumaks);

(further referred to as as "The Estonian tax").

4. The convention is also applied to any identical or in essence to similar taxes which will be levied after signature date of the Convention in amendment or instead of the existing taxes. Competent authorities of Contracting States will notify each other on any essential changes and their corresponding tax legislations.

Article 3 General determinations

1. For the purposes of this Convention if other does not follow from context:

a) the terms "Contracting State" and "other Contracting State" mean Kazakhstan or Estonia, depending on context;

b) terms:

(i) Kazakhstan means the Republic of Kazakhstan. When using in geographical sense the term "Kazakhstan" includes territorial waters, and also exclusive economic zone and the continental shelf in which Kazakhstan can perform for particular purposes the sovereign rights and jurisdiction according to international law and in which the laws regulating taxes of Kazakhstan are applied;

(ii) Estonia means the Republic of Estonia and when using in geographical sense means the territory of Estonia and any other zone adjoining territorial waters of Estonia within which by the legislation of Estonia and according to international law the rights of Estonia concerning seabed and its subsoil and their natural resources can be performed;

c) the term "person" includes physical person, the company and any other consolidation of persons:

d) the term "company" means any corporate education or any economic unit which for the purposes of the taxation are considered as corporate consolidation;

e) the terms "company of the Contracting State" and "company of other Contracting State" mean respectively the company managed by resident of the Contracting State and the company managed by resident of other Contracting State;

f) the term "international delivery" means any transportation sea or the aircraft operated by the company of the Contracting State except cases when sea or the aircraft is operated only between Items in other Contracting State;

g) the term means "competent authority":

(i) in Kazakhstan: Ministry of Finance or its authorized representative,

(ii) in Estonia: Minister of Finance or his authorized representative;

h) the term "national person" means:

(i) any physical person having nationality of the Contracting State

(ii) any legal entity, partnership or association who received the status based on the current legislation of the Contracting State.

2. In case of application of the Convention at any time by the Contracting State any term which is not determined in it if other does not follow from context, will have that value which it has by the legislation of this Contracting State at this time concerning taxes to which the Convention extends.

Article 4 Resident

1. For the purposes of this Convention, the term "resident of the Contracting State" means any person who by the legislation of this State is subject in it to the taxation based on its residence, residence, the place of management, the place of creation or any other criterion of similar nature. The term also includes the Government of this Contracting State or its regional authorities. However, this term does not include any person who is subject to the taxation in this State only concerning the income from sources in this State or the capital which is in it.

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