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AGREEMENT BETWEEN THE GOVERNMENT OF THE KYRGYZ REPUBLIC AND GOVERNMENT OF THE ISLAMIC REPUBLIC OF IRAN

of April 29, 2002

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

The government of the Kyrgyz Republic and the Government of the Islamic Republic of Iran, Wishing to sign the Agreement on avoidance of double taxation and prevention of evasion from the taxation concerning taxes on the income and on the capital,

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 and the capital levied on behalf of each Contracting State, its administrative divisions or regional authorities according to the current legislation of the 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, 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 and the capital.

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

a) in the Kyrgyz Republic:

income tax and income of legal entities; the income tax from physical persons;

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

b) in the Islamic Republic of Iran:

income tax; property tax;

(further referred to as as "the Iranian 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 during the acceptable period on any 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, then value of terms the following:

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 "Islamic Republic of Iran" means the territory which is under sovereignty and/or jurisdiction of the Islamic Republic of Iran;

c) the term "person" includes:

(1) physical person;

(2) 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 Islamic Republic of Iran, 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 "international delivery" means any transportation sea, river or the aircraft, road or railway transport operated by the company of the Contracting State except cases when sea, river or the aircraft, road or railway transport is operated only between the Items located in one of Contracting States;

h) the term means "competent authority":

(1) in the Kyrgyz Republic - the Ministry of Finance or its authorized representative;

(2) in the Islamic Republic of Iran - the Ministry of economic cases and finance or his authorized representative;

i) the term "national person" means:

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

(2) any legal entity, partnership or association, the status which received the according to the current legislation of the Contracting State.

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