The agreement between the Republic of Kazakhstan and the Republic of Tajikistan on avoidance of double taxation and prevention of tax avoidance on the income and property (capital)

of December 16, 1999

The Republic of Kazakhstan and the Republic of Tajikistan, being guided by the aspiration to develop and strengthen economic, scientific and technical and cultural cooperation between both States and for the purpose of elimination of double taxation of the income and property (capital), decided to sign this agreement and agreed as follows:

Article 1 of Person to which the Agreement is applied

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

Article 2 Taxes to which the Agreement extends

1. This agreement is applied to the taxes on the income and property (capital) 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 the capital or from separate elements of the income or the capital including taxes on the income from alienation of personal or real estate, taxes levied from the total amount of salary or the salary paid by the companies and also capital gain taxes are considered as taxes on the income and property (capital).

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

a) in the Republic of Kazakhstan:

- tax on the income of legal entities and physical persons;

- property tax of legal entities and physical persons; (further referred to as as "the Kazakhstan taxes");

b) in the Republic of Tajikistan:

- tax on the income (profit) of legal entities;

- the income tax from citizens;

- property taxes of legal entities and physical persons; (further the referred to as "Tajik taxes").

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

Article 3 General determinations

1. For the purpose of this agreement if other does not follow from context:

a) the terms "Contracting State (State)" and "other Contracting State (other State)" mean, depending on context, the Republic of Kazakhstan or the Republic of Tajikistan;

b) 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;

c) the term "Tajikistan" means the Republic of Tajikistan and when using in geographical sense includes its territory, internal waters, airspace over them where the Republic of Tajikistan can perform the sovereign rights and jurisdiction, including the rights on use of subsoil and natural resources, according to rules of international law and where the legislation of the Republic of Tajikistan is effective;

d) the term "person" means physical, branch of the legal entity and representation of the legal entity, and (or) the legal entity;

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

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

g) the term "actual place of enterprise management" means the place of the actual implementation of activities of this company and everyday management of this company, irrespective of the location of bodies of the highest control over this company and from the place of receipt by the company of the income from the activities;

h) the term "national person" means:

(I) any physical person having nationality of the Contracting State;

(II) any legal entity who received the status according to the current legislation of the Contracting State;

i) the term "capital" means personal and real estate, includes, but is not limited to it, cash, shares, bonds or other documents confirming property rights, bills of exchange or other debt obligations, and also patents, trademarks, copyright or other similar rights or property;

j) the term means "competent authority":

(I) in the Republic of Kazakhstan - the Ministry of Finance or its authorized representative;

(II) in the Republic of Tajikistan - the Ministry of Finance or its authorized representative.

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