of November 26, 1997
About avoidance of double taxation concerning taxes on the income and property
The Republic of Kazakhstan and the Federal Republic of Germany, being guided by the aspiration to develop commercial ties by elimination of tax obstacles,
agreed in the following:
This agreement is applied to persons who are residents of one or both Contracting States.
1. This agreement is applied to the taxes on the income and property levied on behalf of the Contracting State, Earth, political and administrative division or regional authority irrespective of method of their collection.
2. All types of tax levied from total of income, from the total amount of property or from separate elements of the income or property including taxes on the income from alienation of personal or real estate, taxes on the total amount paid by the company on compensation, and taxes on the income from property surplus are considered as taxes on the income and on property.
3. The existing taxes to which this agreement extends are, in particular:
a) in the Republic of Kazakhstan:
taxes on the income of legal entities and physical persons,
property tax of legal entities and physical persons,
excess profit tax of subsoil users
(further referred to as "the Kazakhstan tax");
b) in the Federal Republic of Germany:
property tax and
tax of trade,
including the allowances levied to them
(further referred to as "the German tax").
4. The agreement is also applied to any identical or in essence to similar taxes which will be levied in addition to the existing taxes or instead of them after signature date of the Agreement. Competent authorities of Contracting States will notify each other on any essential changes which were made in their corresponding tax legislations.
1. For the purposes of this agreement if other does not follow from context:
dd) Kazakhstan means the Republic of Kazakhstan and when using in geographical sense includes the territory in which Kazakhstan can perform for particular purposes the sovereign rights and jurisdiction according to international law and on which the tax legislation of Kazakhstan is applied;
bb) Federal Republic of Germany means the territory of the Federal Republic of Germany, and also the territory of sea day 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 performs the sovereign rights and jurisdiction for the purpose of research and development of natural resources;
b) the term "person" means physical person and the company;
c) the term "company" means any corporate education or any legal subject which is considered as corporate education for the purposes of the taxation;
d) the terms "Contracting State" and "other Contracting State" mean the Republic of Kazakhstan or the Federal Republic of Germany, depending on context;
e) the term "company of the Contracting State" and "company of other Contracting State" mean respectively the company managed by resident of the Contracting State or the company managed by resident of other Contracting State;
f) the term "international carriages" means any transportation sea or the aircraft operated by the company which takes place of the actual management in the Contracting State, except cases when sea or the aircraft is operated only between Items in other Contracting State;
g) the term "national person" means:
dd) concerning the Republic of Kazakhstan
any physical person having nationality of the Republic of Kazakhstan and any legal entity, partnership and association which received the status based on the current legislation of the Republic of Kazakhstan;
bb) concerning the Federal Republic of Germany
any German in understanding of the Fundamental Law of the Federal Republic of Germany and any legal entity, partnership and association which received the status based on the current legislation of the Federal Republic of Germany;
h) the term means "competent authority":
dd) in case of the Republic of Kazakhstan - Ministry of Finance or its authorized representative;
bb) in case of the Federal Republic of Germany - The federal Ministry of Finance or body to which it delegates the powers.
2. In case of application of the Agreement at any time by the Contracting State any term which is not determined in it will have that value if other which it has by the legislation of this State concerning taxes to which the Agreement is applied at this time does not follow from context.
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 because of the residence, residence, the place of management, the place of organization or any other criterion of similar nature. The term also includes this State, Earth, political and administrative division or regional authority. 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 or concerning the capital which is in it.
2. In case according to provisions of the above-stated Item 1 the physical person is resident of both Contracting States, then its status is determined as follows:
a) it is considered resident of the State in which it has the permanent dwelling which is available at its order; if it has the permanent dwelling which is available at its order in both Contracting States, it is considered resident of the State in which it has closer personal and economic relations (the center of vital interests);
b) if the State in which it has the center of vital interests cannot be determined or if it has no the permanent dwelling which is available at its order in one of Contracting States, it is considered resident of that State in which it usually lives;
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