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The convention between the Government of the Azerbaijan Republic and the Cabinet of Ministers of Ukraine on avoidance of double taxation and prevention of tax avoidances on the income and property

of July 30, 1999

The government of the Azerbaijan Republic and the Cabinet of Ministers of Ukraine, wishing to sign the Convention on avoidance of double taxation and prevention of tax avoidances on the income and on property, and confirming the aspiration to development and deepening of the mutual economic relations,

agreed about the following:

Article 1. Persons to whom the Convention is applied

This Convention is applied to persons which 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 property levied on behalf of the Contracting State or its political and administrative or territorial and administrative division, or local authorities irrespective of method of their collection.

2. All taxes levied from total of income and property value or from income elements including taxes on the income from alienation of personal or real estate and taxes on the total amount of the salary and the salary paid by the company are considered as taxes on the income and on property.

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

a) in the Azerbaijan Republic:

I) income tax of the companies and organizations;

II) the income tax from physical persons;

III) property tax;

(the hereinafter referred to as "Azerbaijani tax");

b) in Ukraine:

I) income tax of the companies; and

II) the income tax from citizens;

(the hereinafter referred to as "Ukrainian tax").

4. This Convention extends also to any identical or in essence similar taxes which will be levied by one of Contracting States after signature date of this Convention, in addition to or instead of the existing taxes of this Contracting State, Competent authorities of Contracting States notify each other on any essential changes which will happen in their legislations concerning the taxation.

Article 3. General determinations

1. In understanding of this Convention if other does not follow from context:

a) the term "Azerbaijan" means the territory of the Azerbaijan Republic determined in the Constitution of the Azerbaijan Republic including sea space within which the sovereign rights of the Azerbaijan Republic in relation to seabed can be performed, to subsoil and natural resources, and also any territory which is determined or can be determined further according to international law and the legislation of the Azerbaijan Republic.

b) the term "Ukraine" when using in geographical sense means the territory of Ukraine, its continental shelf and its exclusive (sea) economic zone, including any territory outside territorial waters of Ukraine which according to the international laws is determined or can be determined further as the territory within which the rights of Ukraine can be applied to seabed, subsoil and their natural resources;

c) the term "national person" means:

I) concerning Azerbaijan - any physical person having citizenship of Azerbaijan or any legal entity receiving the status as such based on the current legislation of Azerbaijan;

II) concerning Ukraine:

a) the physical person having citizenship of Ukraine;

b) all legal entities, partnership and associations receiving the status as such by the current legislation of Ukraine;

d) the terms "Contracting State" and "other Contracting State" mean Azerbaijan or Ukraine depending on context;

e) the term "person" means physical person, the company and any other consolidation of persons;

f) the term "company" means any corporate consolidation or any organization which is considered for the purpose of the taxation as corporate consolidation;

g) 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;

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

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