The convention between the Republic of Kazakhstan and the Republic of Moldova on avoidance of double taxation and prevention of tax avoidance on the income and on property
of July 15, 1999
The Republic of Kazakhstan and the Republic of Moldova, being guided by the aspiration to strengthen and develop commercial, scientific, technical and cultural ties between both States and wishing to sign the Convention on avoidance of double taxation and prevention of tax avoidance on the income and on property,
agreed about the following:
This Convention is applied to persons who are residents of one or both Contracting States.
1. This Convention is applied to the taxes on the income and on property levied on behalf of the Contracting State or its administrative divisions or regional authorities irrespective of method of their collection.
2. All types of tax levied from total of income, from the total amount of property, or from separate elements of the income or property including taxes on the income from alienation of personal or real estate, taxes levied from the total amount of the salary paid by the companies and also the taxes levied from the income from property increase in value are considered as taxes on the income and on property.
3. The existing taxes to which the Convention extends are in particular:
a) in the Republic of Kazakhstan:
(i) the income tax from legal entities and physical persons;
(ii) property tax of legal entities and physical persons; (further "the Kazakhstan tax");
b) in the Republic of Moldova:
(i) income tax;
(ii) property tax; (further "the Moldavian tax").
4. This Convention is also applied to any identical or in essence to similar taxes which will be levied in addition to the existing taxes or instead of them after signature date of the Convention. Competent authorities of Contracting States will notify each other on any essential changes which will be made to their corresponding tax legislations.
1. For the purposes of this Convention if other does not follow from context:
a) the term "Kazakhstan" means the Republic of Kazakhstan. When using in geographical sense the term "Kazakhstan" includes the state territory of the Republic of Kazakhstan and zone in which Kazakhstan can perform the sovereign rights and jurisdiction according to its legislation and the international agreements and in which its tax legislation is applied;
b) the term "Moldova" means the Republic of Moldova and when using in geographical sense, means the territory of Moldova, including internal waters and airspace where the Republic of Moldova performs the sovereign rights on research and development of natural resources, according to rules of international law;
c) the term "person" includes physical person, the legal entity, the company and any other consolidation of persons;
d) the term "company" means any corporate consolidation or any organization which is considered as corporate consolidation for the purposes of the taxation;
e) the terms "one Contracting State" and "other Contracting State" mean Kazakhstan or Moldova depending on context;
f) the terms "company of one 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;
g) the term "international delivery" means any transportation sea or the aircraft operated by the company of one Contracting State except cases when sea or the aircraft is operated only between Items in other Contracting State;
h) the term "national person" means:
(i) any physical person having nationality of one Contracting State;
(ii) any legal entity, partnership or association who received the status based on the current legislation of the Contracting State;
i) the term means "competent authority":
(i) in Kazakhstan: Minister of Finance or his authorized representative;
(ii) in Moldova: Minister of Finance or his authorized representative.
2. In case of application of this Convention by the Contracting State any term which is not determined in it will have that value if other which it had or has by the legislation of this State at this time concerning taxes to which the Convention extends does not follow from context.
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