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of June 24, 2002

About avoidance of double taxation and prevention of tax avoidance on the income

Government of the Kyrgyz Republic and Government of People's Republic of China,

wishing to sign the Agreement on avoidance of double taxation and prevention of tax avoidance on the income,

agreed as follows:

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 levied on behalf of the Contracting state or its administrative divisions, or its regional authorities irrespective of method of their collection.

2. All taxes levied from total of income or from separate elements of the income including taxes on the income from alienation of personal and real estate, taxes levied from salary fund of the work paid by the companies and also the taxes levied from the income from capital gain are considered as taxes on the income.

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

a) in the Kyrgyz Republic:

1) income tax and income of legal entities;

2) the income tax from physical persons;

(further referred to as "tax of the Kyrgyz side").

b) in China:

1) the income tax from physical persons;

2) the income tax from the companies with foreign investments and overseas enterprises;

(further referred to as "the Chinese tax").

4. This agreement is also applied to any identical or 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 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 on which the tax legislation of the Kyrgyz Republic acts;

b) the term "China" means People's Republic of China; when using in geographical sense means all territory of People's Republic of China, including territorial waters on which the tax legislation of China, and also any territory outside territorial waters in which People's Republic of China according to International law performs the sovereign rights to exploration and production of resources of seabed and its subsoil, and also resources of in addition adjacent waters acts;

c) the terms "Contracting State" and "other Contracting State" mean Kyrgyzstan or China, depending on context;

d) the term "tax" means Kyrgyzstan tax or the Chinese tax, depending on context;

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

e) the term "company" means any corporate consolidation or any organization which for the purposes of the taxation is considered 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 "national person" means:

1. any physical person having nationality of the Contracting State;

2. any legal entity, partnership and association which received the status according to the current legislation of the Contracting State;

i) the term "international delivery" means any transportation sea either the aircraft, or the land transport, the Contracting State operated by the company, except cases when sea either the aircraft, or the land transport is operated only between Items in other Contracting State;

j) the term means "competent authority":

1) in case of the Kyrgyz Republic - Ministry of Finance of the Kyrgyz Republic or his authorized representative;


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