of September 7, 1999
About avoidance of double taxation concerning taxes on the income and property
Wishing to develop and strengthen economic relations by abolition of tax obstacles,
agreed as follows:
This agreement is applied to persons who are residents of one or both Contracting States.
1. This agreement extends to all taxes on the income and property levied according to the legislation existing in Contracting States irrespective of method and method of their collection.
2. Taxes which are levied from comprehensive income, cumulative property or parts of the income or property, including taxes on profit on alienation of personal or real estate, taxes on the total amounts of the salary or remunerations paid by the companies and also taxes on property surplus are considered as taxes on the income and property.
3. In particular, treat the taxes operating now to which action of this agreement extends:
a) in the Federal Republic of Germany:
tax on corporations;
property tax and
tax of trade,
including tax allowances to them
(further the referred to as "German taxes");
b) in the Republic of Uzbekistan:
tax on the income (profit) of legal entities;
(further the referred to as "taxes of the Republic of Uzbekistan").
4. This agreement is applied also to any to similar or in essence to similar taxes which will be levied after the signature of this agreement in amendment or instead of the existing taxes. Competent authorities of Contracting States will notify each other on essential changes in their tax legislations if it is required for the purpose of application of this agreement.
1. For the purposes of this agreement if other does not follow from context:
a) the term "Federal Republic of Germany" covers the state territory of the Federal Republic of Germany, and also the territory of seabed and sea subsoil, and also the water thickness located over them adjoining the territorial sea in which the Federal Republic of Germany according to international law and national legal acts can perform the sovereign rights and jurisdiction for the purpose of research and development of natural resources;
b) the term "Republic of Uzbekistan" means the Republic of Uzbekistan and when using in geographical sense covers all territory of the Republic of Uzbekistan, including internal waters and air spaces within which the Republic of Uzbekistan can perform the sovereign rights and jurisdiction, including the rights to use the subsoil and natural resources by the legislation of the Republic of Uzbekistan and according to international law;
c) the terms "Contracting State" and "other Contracting State" mean, depending on context, the Republic of Uzbekistan or the Federal Republic of Germany;
d) the term "person" means physical persons and the companies, or any other consolidation of persons;
e) "company" means the term legal entities or legal subjects which for the purposes of the taxation are considered as corporate;
f) the terms "company of the Contracting State" and "company of other Contracting State" respectively mean the company managed by person which is resident of the Contracting State or the company managed by person which is resident of other Contracting State;
g) the term "international carriages" means any transportation sea or the aircraft used by the company of the Contracting State except cases when sea or the aircraft is used only between the Items located in other Contracting State;
h) the term "national person" means:
dd) in relation to the Federal Republic of Germany:
all Germans in understanding of the Fundamental law of the Federal Republic of Germany, and also all legal entities, particular partnerships and other associations of persons founded according to the legislation existing in the Federal Republic of Germany;
bb) in relation to the Republic of Uzbekistan:
all physical persons having nationality of the Republic of Uzbekistan and also all legal entities, particular partnerships and other associations of persons founded according to the legislation existing in the Republic of Uzbekistan;
i) the term means "competent authority":
dd) in relation to the Federal Republic of Germany the Federal Ministry of Finance or body to which it delegated the powers;
bb) in relation to the Republic of Uzbekistan the State Tax Committee or body to which he delegated the powers.
2. If other does not follow from context, in case of application by the Contracting State of this agreement any term which is not determined in the Agreement has that significance which to it is attached by the legislation of this State on taxes to which action of this agreement extends, and value agrees to the tax legislation applied in this State prevails over any value which the term has according to other legal industry of this State.
1. For the purposes of this agreement the term "resident of the Contracting State" means any person who by the legislation of this State is subject in it to the taxation on the basis of the residence, the permanent residence, the location of the governing body or other similar criterion. The specified term does not extend, however, to persons who are subject to the taxation in this State only concerning the income from sources in this State or concerning the property located in this State.
2. If according to provisions of Item 1 of this Article the physical person is resident of both Contracting States, following provisions are effective:
a) the face is considered resident of that State in which it has the permanent dwelling; if it has the permanent dwelling in both States, then it is considered resident of that State with which it has the most close personal and commercial relations (the center of vital interests);
b) if it cannot be determined in what State person has the center of vital interests or if person has no the permanent dwelling in one of the States, it is considered resident of that State in which it usually lives;
c) if person usually lives in both States or if it usually does not live in one of them, it is considered resident of that State which citizen it is;
d) if person is not citizen of any of the States, then competent authorities of Contracting States resolve this issue by mutual consent.
3. If according to provisions of Item 1 of this Article the company is resident of both Contracting States, it is considered resident of that Contracting State in which the location of its actual governing body is located.
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