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of June 4, 1998

About avoidance of double taxation and prevention of evasion from payment concerning taxes on the income and the capital

The government of the Kyrgyz Republic and the Government of Canada, intending to sign the Agreement on avoidance of double taxation and prevention of evasion from payment concerning taxes on the income and the capital, agreed as follows:

I. Scope of the agreement

Article 1. Persons to whom 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 established on behalf of each Contracting State 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, and also taxes levied from capital surplus amount 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 taxes established in the Kyrgyz Republic according to the Laws of the Kyrgyz Republic on the taxation of the income and property (capital) (further the referred to as "Kyrgyz taxes");

b) in Canada:

the taxes established by the Government of Canada according to the Income tax act (further - "The Canadian tax").

4. This agreement is also applied to any identical taxes and the capital 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.

II. Concepts

Article 3. General determinations

1. For the purpose of this agreement if other is not provided by context:

a) the term "Kyrgyzstan" means the Kyrgyz Republic, and also, when using in geographical sense, means the territory in which the Kyrgyz Republic performs the sovereign rights and jurisdiction according to International law and the tax legislation of the Kyrgyz Republic is effective;

b) the term "Canada" applied in geographical value means the territory of Canada, including:

(i) any territory outside territorial waters of Canada which, according to International law and the legislation of Canada, is the territory where Canada can perform the rights concerning seabed and subsoil and their natural resources;

(ii) water and air spaces over all territories which are determined in the subitem (i) concerning any activities performed in connection with investigation or development of the natural resources mentioned in this subitem;

c) the terms "Contracting State" and "other Contracting State" mean, according to context, the Kyrgyz Republic and Canada; d) the term "person" includes physical person, the company and any other consolidation, besides, in case of Canada, it also includes trust;

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

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

g) the term means "competent authority":

(i) in the Kyrgyz Republic - the Ministry of Finance or its authorized representatives;

(ii) in Canada - the minister of state revenue or its authorized representative;

h) the term "citizen" means:

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

(ii) any legal entity, partnership or any other association who received the status according to the current legislation of the Contracting State;

i) the term "international delivery" concerning the company of the Contracting State means any transportation sea or the aircraft of passengers and property, except cases when sea or the aircraft in case of such transportations is operated only between destinations in other Contracting State.

2. In case of application of this agreement 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 in the legislation of this State, concerning taxes to which this agreement extends.

Article 4. Resident

1. For the purposes of this agreement the term "resident of the Contracting State" means:

a) any person who according to the legislation of this State is subject in it to the taxation because of its permanent residence, the permanent residence, the place of management, place of registration as the legal entity or on others, criteria of similar nature;

b) Government of that State either its political or administrative division, either its local government, or any agency, or body of any such government, division or power.

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.


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