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of April 3, 2003

About avoidance of double taxation concerning taxes on the income

The government of the Kyrgyz Republic and the Government of the Republic of Finland Wishing to sign the Agreement on avoidance of double taxation in the relation

taxes 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 regional authorities irrespective of method of their collection.

2. All taxes levied from total of income or on separate elements of the income, including taxes on the income from alienation of personal and real estate, and also 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:

a) in Kyrgyzstan:

1) income tax and income of legal entities; and

2) the income tax from physical persons;

(further referred to as as "Kyrgyzstan taxes");

b) in Finland:

1) national income taxes;

2) corporate income tax;

3) municipal tax;

4) church rate;

5) the tax on percent levied at source; and

6) the tax on the income of nonresidents levied at source; (further the referred to as "Finnish taxes").

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 "Finland" means the Republic of Finland and when using in geographical sense means the territory of the Republic of Finland and any area adjacent to territorial waters of the Republic of Finland in which according to the Finnish legislation and rules of international law Finland can

perform the rights on investigation and use of natural resources of seabed, its subsoil and the water area over it;

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

d) the term "company" means any corporate consolidation or any organization which for the purposes of the taxation is considered as corporate consolidation;

e) the terms "Contracting State" and "other Contracting State" mean the Kyrgyz Republic and the Republic of Finland, depending on context;

e) 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;

g) the term "national person" means:

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

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

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

i) the term means "competent authority":

1) in Kyrgyzstan - Ministry of Finance or its authorized representative;

2) in Finland - The Ministry of Finance or its authorized representative or the body appointed by the Ministry of Finance as competent authority.


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