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The agreement between the Government of the Kyrgyz Republic and the Government of Ukraine on avoidance of double taxation and prevention of tax avoidance on the income and the capital

of October 16, 1997

Government of the Kyrgyz Republic

and Government of Ukraine,

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, 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 the capital levied according to the legislation of each of Contracting States irrespective of method of their collection.

2. All taxes levied from total of income on 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 and real estate, taxes levied from the salary fund, paid by the companies and also the taxes levied from the income from capital gain are considered as taxes on the income and the capital.

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

a) in the Kyrgyz Republic:

the income tax and income from legal entities;

the income tax from physical persons;

(further the referred to as "Kyrgyz taxes");

b) in Ukraine:

income tax of the companies;

income tax;

(further the referred to as "Ukrainian 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 shall notify each other on any essential changes which will be made to 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" and "other Contracting State" mean the Kyrgyz Republic or Ukraine depending on context;

b) the term "Kyrgyzstan" means the Kyrgyz Republic. When using in geographical sense the term "Kyrgyzstan" means the territory in which the Kyrgyz Republic performs the sovereign rights and jurisdiction according to international law and in which the tax legislation of the Kyrgyz Republic is effective;

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

d) the term "person" means physical person, the company and any other consolidation;

e) the term "company" means any corporate consolidation or any other organization which for the purposes of the taxation is considered as corporate consolidation, and includes, in particular, joint-stock company, limited liability company or any other legal entity or the organization;

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;

g) the term "international delivery" means any transportation sea, 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;

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 according to the current legislation of the Contracting State;

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


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