On approval of the convention between the Government of the Republic of Kazakhstan and the Government of Ukraine on preventing double taxation of income and preventing tax evasion

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Law of the Republic of Kazakhstan dated February 24, 1997 No. 72

To approve the convention between the Government of the Republic of Kazakhstan and the Government of Ukraine on the avoidance of taxation and the inadmissibility of tax evasion, signed in Kiev on July 9, 1996.

President Of The Republic Of Kazakhstan

Convention between the Government of the Republic of Kazakhstan and the Government of Ukraine on preventing double taxation of income and preventing tax evasion

(Entered into force on April 7, 1997-official website of the Ministry of Foreign Affairs)

The Government of the Republic of Kazakhstan and the Government of Ukraine, expressing their desire to conclude a convention on the Prevention of double taxation of income and the Prevention of tax evasion and confirming their desire to develop and strengthen mutual economic relations, agreed to:

Article 1 persons to whom the Convention applies

This convention applies to persons who are residents of one or both Contracting States.

Article 2 taxes applicable to the convention

1.this convention applies to income taxes levied by the Contracting State or its political and administrative divisions or local authorities, regardless of the methods of tax collection.  2.all taxes levied on the total amount of income or individual elements of income, including taxes on income received from the exclusion of movable and immovable property and taxes levied on the total amount of wages and wages paid by enterprises, shall be considered income taxes.  3. Taxes to which this convention applies are currently levied, in particular: A) in the Republic of Kazakhstan: (i) income tax levied on legal entities and individuals; (hereinafter referred to as the "Kazakhstan tax"); B) in Ukraine: (i) tax on the profits of enterprises; (ii) income tax levied on citizens; (hereinafter referred to as the "Ukrainian tax").  4. This convention also applies to taxes in force in that Contracting State by one of the contracting states from the date of signing this convention, or any taxes that are identical or practically similar to those levied in addition to them. The competent authorities of the contracting states shall inform each other of any significant changes to their tax laws.

Article 3 general definitions

1.if there is no other meaning other than the context, this convention states: A) the term "Kazakhstan" means the Republic of Kazakhstan. When used in a geographical sense, the term" Kazakhstan " means territorial waters, as well as an exclusive economic zone and continental shelf, where, in accordance with international law, Kazakhstan can exercise sovereign rights and jurisdiction for certain purposes, and laws governing taxes of Kazakhstan apply; B) when used in a geographical sense, the term" Ukraine "means the territory of Ukraine, its continental shelf and exclusive (maritime) economic zone, as well as any other territory outside the territorial waters of Ukraine, which, in accordance with international law, is defined or may be further defined as the limit territory to which the rights of Ukraine in relation to the seabed, subsoil and their natural resources can be applied; C) the term" National person " means: (i) any individual who has acquired the citizenship of the Contracting State; (ii) any legal entity that has acquired such status under the applicable laws of the Contracting State means a partnership and any association; d) the terms" Contracting State "and" other Contracting State "means Kazakhstan or Ukraine, depending on the context; E) the term "person" means an individual, company and any other association of persons; E) the term" company "means any corporate association, in particular a Joint Stock Company, Limited Liability Company or any other business partnership or any organization that is considered a corporate Association for tax purposes; G) the terms" enterprise of a Contracting State "and" other Contracting State Enterprise " mean an enterprise managed by a resident of one Contracting State and an enterprise managed by a resident of another Contracting State, respectively; H) the term" international transport "means any transport by sea, river, aircraft or road vehicle used by an enterprise of the contracting state, except in cases where a sea, river, aircraft or road vehicle is used only between points of another contracting state; I) the term" competent authority " means: (i) the Ministry of Finance or its authorized representative when used in relation to Kazakhstan; (II) The Ministry of Finance or its authorized representative when used in relation to Ukraine.  2. When a contracting state uses this convention at any time, any term not defined by the Convention shall have the same meaning as it is given under the laws of that state in respect of taxes to which the Convention applies, unless otherwise provided by the context.

Article 4 Resident

1.in the application of this convention, the term "resident of one Contracting State" means a person who, under the laws of this state, is subject to taxation on the basis of his / her place of residence, place of permanent residence, location of the governing body, place of establishment or other such sign. The term also includes the government of a Contracting State, its political-administrative subdivision or local authority, and any institution established by that government, political-administrative subdivision or authority or headed by the Iki. It also includes any organization established under the laws of the Contracting State and generally exempt from taxation in that Contracting State. Even so, the term does not include a person who is subject to taxation in that state solely because of income from sources in that state. 2.in accordance with the provisions of Paragraph 1 of this article, if an individual is a resident of both Contracting States, his status is determined in accordance with the following rules: a) he is considered a resident of the contracting state in which he has permanent housing. If he has permanent housing in both Contracting States, he is considered a resident of a state with the closest personal and economic ties (center of vital interests); B) if it is not possible to determine the Contracting State in which he has a center of vital interests, or if he does not have permanent housing in one of the contracting states, he is considered a resident of the Contracting State in which he usually resides; C) if he usually resides in either of the Contracting States or does not reside in one of them, he is considered a resident of the state of which he is a citizen; D) if he is a citizen of either of the Contracting States or is not a citizen of either, the competent authorities of the Contracting States shall resolve the issue of taxation of such 3. If, in accordance with the provisions of Paragraph 1 of this article, a person who is not an individual is a resident of both Contracting States, he or she is considered a resident of the contracting state in which his or her specific governing body is located. If it is not possible to determine the location of a specific governing body, the competent authorities of the Contracting States will make every effort to resolve the issue in agreement with each other. If an agreement cannot be reached, such a person shall not be considered a resident of any of the Contracting States for the purposes of obtaining the benefits of this convention.

Article 5 Permanent Representation (institution)

1.for the purposes of this convention, the term "permanent representative office (institution)" means a permanent place of activity of an enterprise fully or partially engaged in entrepreneurial activity.  2.The term" permanent representative office", in particular, includes: a) the place of management; b) a division; C) an office; D) a factory; e) a workshop; e) a mine, an oil or gas well, a mine or any other place where natural resources are extracted; G) A warehouse or other building used to transport goods for further sale.  3. The term" permanent representation " also includes: a) a construction site or construction, installation or assembly object or services related to the supervision of the performance of these works, only if such a site or object has been in operation for more than 12 months or if such services have been provided for more than 12 months; B) an installation used for natural resource exploration or construction or services related to the supervision of the performance of these works, or a drilling rig or vessel used for natural resource exploration, if such use lasts more than 6 months, or if such services are provided for more than 6 months; C) the provision of services, including consulting services provided by residents through servants or other employees hired by the resident for such purposes, only if the service of such a nature (for such or related project) lasts within the country for more than 6 months. 4. the term "permanent representation", regardless of the previous provisions of this article, does not include: a) the use of buildings only for the purpose of storing, displaying or dispatching goods or products belonging to the enterprise; B) maintain a stock of goods or products belonging to this enterprise only for the purposes of storage, display or shipment; C) maintain a stock of goods or products belonging to the enterprise only for the purposes of likeness of another Enterprise; D) maintain a permanent place of activity only for the purposes of purchasing goods or products or for the collection of information intended for the enterprise; e) maintain a permanent place of activity only for the purposes of engaging in any other activity of a preparatory or auxiliary nature for the enterprise; F) maintenance of a permanent place of service only for the implementation of any such operation of the type of activity, if the aggregate activity arising as a result of the specified operation from subitem A) to subitem F) is of a preparatory or auxiliary nature. 5. Regardless of the provisions of Paragraphs 1 and 2 of this article, if a person other than the agent with independent status referred to in paragraph 6 of this article acts on behalf of the enterprise and has the authority to conclude contracts on behalf of the enterprise in the Contracting State and normally uses it or maintains a stock of goods and products belonging to the enterprise, from which these goods and products, in it, this enterprise is considered as an enterprise with permanent representation in this state in relation to any activity undertaken by this person for the enterprise, the situation in which the activity of such a person is limited to activities specified in paragraph 4, which, even if carried out through a permanent place of activity, does not turn this permanent place of activity into a permanent place of activity in accordance with the provisions of this paragraph, is not included in this. 6. An enterprise is not considered as an enterprise with permanent representation in that state, provided that such persons act within the framework of their usual activities, only because they carry out business activities in the contracting state through an intermediary, commission agent or any other agent with independent status. 7. The fact that a company that is a resident of a contracting state controls or is under its control a company that is a resident of another contracting state or is engaged in entrepreneurial activity in that other state (either through permanent representation or otherwise) does not make one of these companies a permanent representative of the other.

Article 6 income from Real Estate

1.income received by a resident of a contracting state from real estate located in another contracting state (including income received from agriculture or forestry) may be taxed in this other state. 2.The term" real estate " shall have the same meaning as it has under the laws of the Contracting State in which this property is located. This term must in any case include subsidiary property in relation to real estate, livestock and equipment used in agriculture and forestry, rights to which common law rules apply in relation to land ownership, rights to variable or agreed payments as compensation for the development or right to develop real estate usufruct and mineral reserves, ore sources and other natural resources. Sea, river, aircraft or road vehicles are not considered real estate. 3. The provisions of Paragraph 1 of this article also apply to income derived from the direct use, lease or use of real estate in any other way. 4.the provisions of Paragraphs 1 and 3 of this article also apply to income from real estate of enterprises and income from real estate used for the provision of independent personal services.

Article 7 profit from entrepreneurial activity

1.if an enterprise of a contracting state does not engage in or has not engaged in entrepreneurial activity in another contracting state through a permanent representative office located there, the profit of such enterprise shall be taxed only in this state. If the enterprise is engaged or engaged in entrepreneurial activity, as indicated above, in favor of the enterprise in another state, but to: a) to such Permanent Representation; (B) the sale of goods or products by this enterprise corresponding to or similar to the goods or products sold through a permanent representation in this other state; or (C) only the part that this enterprise is engaged in in this other state, corresponding in its nature to or related to similar business activities carried out through such a permanent representation. 2. Taking into account the provisions of Paragraph 3 of this article, if an enterprise of a contracting state is engaged or engaged in entrepreneurial activity through a permanent representative office located there in another contracting state, then this permanent representative office is an independent and separate enterprise engaged in the same or similar activity in such or similar cases, and the profit that it may receive from an enterprise of which it is a permanent representative is classified as such a permanent representative office in each contracting state. 3. When determining the benefits of permanent representation, it is possible to deduct the costs incurred for the purposes of permanent representation, including the rational distribution of management and general administrative costs incurred both in the state in which the Permanent Representation is located as a whole and in any other place. In any case, such expenses should not include any amount paid to the enterprise by the Permanent Representative (except for reimbursement of actually incurred expenses) as royalties, remuneration or other such payments for the use of patents or other rights, or as a commission fee for the exclusive services or management of the enterprise, or in the form of interest on a loan granted to the permanent representative of the enterprise, except for banks. 4. If in the contracting state it is customary to determine the profit for permanent representation on the basis of a balanced distribution of the total total profit of the enterprise by its various divisions, nothing in Paragraph 2 of this article prohibits the contracting state from determining the taxable profit by such a commonly used distribution, the chosen method of distribution should give an effect that meets the principles of this article. 5. If the information in the hands of the Competent Authority of one of the Contracting States or the information that it may obtain lightly in accordance with paragraphs 3 and 4 of this article is insufficient to determine the benefits or costs of permanent representation, the profit may be calculated in accordance with the tax laws of that contracting state. 6.on the basis of the simple purchase of goods or products by a permanent institution for the enterprise, no profit is accrued to this permanent institution.  7. For the purposes of the preceding paragraphs, profit in relation to permanent representation is determined in a uniform way only if there is no sufficient and valid reason for change.  8.the provisions of these articles shall not affect the provisions of this article if the profit includes the types of income provided for separately in other articles of this convention.

Article 8 International Transport

1.profits received by a resident of the contracting state from the use of sea, river, aircraft or road vehicles in international transportation shall be taxed only in this state. 2. for the purposes of this article, the profit received from the use of sea, river, aircraft or road vehicles in international transportation shall include: a) Income received from the lease of released, sea, river aircraft or road vehicles; B) profit from the use, maintenance or lease of containers used for the transportation of goods and products (including trailers and associated equipment for the transportation of containers); such lease or such use, maintenance or lease, as applicable, is indirect in relation to the use of sea, river, aircraft or road vehicle in international transportation.  3. If a resident of a contracting state receives profit from participation in a pool, joint venture or international transportation agency in accordance with paragraph 1 of this article, the profit in respect of this resident will be taxed only in the Contracting State in which he is a resident.

Article 9 associated enterprises

1. If: a) the enterprise of the Contracting State is directly or indirectly involved in the management, control or capital of the enterprise of another Contracting State, or B) certain persons are directly or indirectly involved in the management, control or capital of the enterprise of the Contracting State and the enterprise of the other Contracting State, and in each case conditions are created or established between, in it, any profit that may be credited to one of them, but not credited to it due to the occurrence of these circumstances, may be included by the Contracting State in the income of this enterprise and taxed accordingly. 2. If an enterprise of one contracting state of another contracting state adds its taxable profit in this other state to the income of the enterprise of this state and taxes accordingly, and the profit added in this way can be credited to the enterprise of the first said State profit, if the relations between the two enterprises are the same as between independent enterprises, then this other state may make appropriate adjustments to the amount of tax levied on this profit. When determining such amendments, other provisions of this convention shall be considered, and the competent authorities of the Contracting States shall, if necessary, consult with each other.

Article 10 Dividends

1.dividends paid by a company that is a resident of a contracting state to a resident of this other Contracting State may be taxed in this other state. 2. However, such dividends may also be taxed in accordance with the laws of that state in the Contracting State in which the dividend-paying company is a resident, but if the dividend recipient is its actual owner, the tax levied in this way may not exceed: a) 5 percent of the total dividend amount, if the company has a real right to dividends and this company owns at least 25 percent of the capital of the dividend-paying Company; B) in other cases, it should not exceed 15 percent of the total dividend amount. This clause does not affect the taxation of the company in relation to the profit from which dividends are paid. 3.the term" dividends", when used in this article, means income from shares or other rights that are not debt claims that grant the right to participate in profits, just as income from shares or other corporate rights subject to taxation in accordance with the tax laws of the state in which the company is a resident. 4. The provisions of Paragraphs 1 and 2 of this article shall not apply if, being a resident of the contracting state, the person with the actual right to dividends engages in business activities through a permanent representation located there in another contracting state in which the dividend-paying company is a resident, or provides personal services independent of the permanent base located there in that other state, and the holding company In this case, the provisions of Article 7 or Article 14 apply, depending on the order. 5.in the event that a company that is a resident of one of the Contracting States receives profit or income from another Contracting State, this other state may not impose any tax on dividends paid by the company, except in cases where such dividends are paid to a resident of this other state, or a holding holding in respect of which dividends are actually paid to a permanent representative office or permanent base located in this other state. 6. Nothing in this convention shall be deemed to impede taxation by a contracting state in addition to the tax levied on the net profit of an enterprise of another contracting state in respect of permanent representation in the first named state, provided that this additional tax does not exceed 5 percent of the amount of such Net Profit. For the purposes of this paragraph, net profit from it shall include: a) all taxes levied in the Contracting State in which the Permanent Representative Office is located (except for additional taxes); (B) after deducting the amount equal to 50 percent of the net profit remaining after deducting the taxes referred to in subparagraph a) shall be determined in accordance with the principles set out in Article 7 of this convention. After the introduction of such a tax by Ukraine, the provisions of subparagraph B) of this paragraph will not apply.

Article 11 percentages

1.interest arising in one contracting state and paid to a resident of another contracting state may be taxed in that other state, if such a resident has a real right to these percentages.  2.however, such interest may also be taxed in accordance with the laws of this state in the Contracting State in which they occur, but the tax levied should not exceed 10 percent of the total amount of interest, if the recipient of the interest has a real right to it. The competent authorities of the contracting states determine the method of applying this restriction by mutual agreement. 3.the term" interest", when used in this article, means income from debt claims of any kind, regardless of the right to mortgage security and participation in favor of debtors, and, in particular, income from government securities and income from bonds or debt obligations, including interest and awards paid on these securities, bonds or debt obligations. 4. The provisions of Paragraphs 1 and 2 of this article shall not apply if the actual owner of the interest, who is a resident of the contracting state, is engaged in business activities through a permanent representation located there in another contracting state where the interest occurs, or provides personal services independent of a permanent base located there in that other state, and the debt claim on which the interest In this case, the provisions of Article 7 or Article 14 of this convention shall apply, depending on the order. 5. If the payer of interest is the contracting state itself, its political and administrative division, local authorities or a resident of this state, the interest is considered to appear in the contracting state. However, if the person paying interest has a permanent representation or permanent base in the contracting state, regardless of whether the person is a resident of the contracting state or not, the debt to which the interest is paid arises in connection with them, and these interest is paid by a permanent representative or permanent base, then such interest is considered to occur in the state where the Permanent Representative or permanent base is located. 6. If the interest is related to a debt claim due to the existence of a special relationship between the payer and the person who has a real right to it, or between those two and any third party, and the amount of interest paid on the basis of it exceeds the amount for any reason, so that such a relationship does not exist, so that the interest can be agreed between the payer and the person who has a real right to it, the provisions of this article apply only to the last specified amount. In this case, the excess of the beginning of the payment is still taxed in accordance with the laws of each contracting state, subject to careful consideration of the other provisions of this convention. 7.the provisions of this article shall not apply if the main goal or one of the main goals of any person existing in connection with the occurrence or transfer of a debt claim to which interest is paid is to obtain the benefits of this article by this occurrence or transfer. 8. Interest arising in a contracting state, regardless of the provisions of Paragraph 2 of this article, shall be exempt from taxation in that state if they are received and actually belong to the Government of another contracting state, its political and administrative division or any agency established or managed by that government, its political and administrative division or local authority.

Article 12 royalty

1.royalties arising in a Contracting State and paid to a resident of another contracting state may be taxed on that other state if that resident is the actual owner of that royalty. 2.however, such royalties may also be taxed in accordance with the laws of that state in the Contracting State in which it occurs, but the tax determined in this way may not exceed 10 percent of the total amount of royalties. 3. The term" royalty", when used in this article, is used for the use or transfer of the right to use any copyright granted to literary works, works of art and science (including Motion Pictures, any films or tapes used for radio broadcasting or television), any patent, trademark, design or model, plan, secret formula or process, or industrial, commercial or commercial means any kind of payments received as a reward for the use of scientific experience or information (know-how) related to them, and payments for the use of industrial, commercial or scientific equipment or for the transfer of the right to use. 4. The provisions of Paragraph 1 of this article shall not apply if the actual owner of the royalty, being a resident of one contracting state, engages in business activities through a permanent representation located there in another contracting state where the royalty occurs, or provides personal services independent of the permanent base located there in that other state, and the right or property in respect of which the royalty In this case, the provisions of Article 7 or Article 14 of this convention shall apply, depending on the order. 5. The provisions of this article shall apply only to the last specified amount if, for any reason, the amount of royalties relating to the use, right or information on which the royalty is paid on its basis in connection with the exclusive relationship between the payer and its actual owner, or between the two and any third party, exceeds the amount that can be agreed between the payer of the royalty and its actual owner in the absence of such relations. In this case, the excess of the payment shall still be taxed in accordance with the laws of each contracting state, subject to other provisions of this convention. 6.the provisions of this article shall not apply if the main purpose or one of the main purposes of any person in relation to whom royalty is bound to make or transfer a right to be paid is to obtain privileges from this article by making or granting such rights. 7. Royalties are considered to have arisen in the contracting state if the paying state itself, its political and administrative division, local authorities or a resident of this state. However, if a person paying royalties has a permanent representation or permanent base in the contracting state regardless of whether he or she is a resident of the contracting state, in connection with which there is an obligation to pay royalties, and such royalties are paid by a permanent institution or permanent base, then such royalties are considered to have originated in the state where the Permanent Representative or permanent base is located.

Article 13 income from removal of property

1.income received by a resident of a Contracting State from the removal of immovable property located in another contracting state, as defined in Article 6 of this convention, may be taxed in this other state. 2. A resident of a contracting state may be taxed in this other state: (A) shares that directly or indirectly withdraw a significant part of their value or value from movable property located in another contracting state, or (B) from movable property located mainly in another contracting state, or from the withdrawal of a share in a partnership or trust consisting of shares, as defined in subparagraph A) above. 3. Income from the withdrawal of movable property constituting part of the business property of a permanent representative office of an enterprise of a contracting state in another contracting state, or movable property in respect of a permanent base permanently available to a resident of a contracting state in another contracting state for the purposes of providing independent personal services, including such income from the withdrawal of such permanent representation (including an individual or entire enterprise) or such permanent base may be taxed in this other state. 4. Income received from the withdrawal of movable property related to the use of sea, river, aircraft or road vehicles used by the enterprise of the contracting state in international transportation, or such sea, river, aircraft or road vehicles, shall be taxed only in this contracting state.  5.income from the removal of any other property referred to in Paragraphs 1, 2, 3 and 4 of this article shall be taxed only in the Contracting State, where the person removing the property is a resident.

Article 14 independent private services

1.income received by a resident of one contracting state from the provision of professional services or other services of an independent nature shall be taxed only in this state, except in cases where he has a permanent base of his permanent access in another contracting state for the purposes of conducting this activity. If it has or has had such a base, income may be taxed in another state, but only income in relation to this permanent base. 2. The term" professional services " includes, in particular, independent scientific, literary, artistic, artistic, educational or teaching activities, as well as independent personal activities of doctors, lawyers, engineers, architects, dentists and accountants.

Article 15 dependent personal services

1.wages and other such remuneration received by a resident of a Contracting State in connection with his / her work, subject to the provisions of Articles 16, 18 and 19 of this convention, shall be taxed only in that state, unless the work for which he / she is employed is carried out in another contracting state. If hired work is carried out in this way, the remuneration received in this regard may be taxed in this other state. 2. Regardless of the provisions of Paragraph 1 of this article, if: a) the remuneration recipient travels in this other state for a period or for periods of no more than 183 days in total duration during any uninterrupted 12-month period; and B) the remuneration is paid by a tenant who is not another state resident or is paid on behalf of the; (c) remuneration received by a resident of a contracting state in connection with work hired in another contracting state shall be taxed only in the first named state, unless the costs of payment of remuneration are borne by the tenant's permanent representative office or permanent base in another contracting state. 3. Regardless of the preceding provisions of this article, remuneration received in connection with employment on a sea, river, aircraft or road vehicle used in international transportation may be taxed in the Contracting State, which is a resident of the enterprise operating a sea, river, aircraft or road vehicle.

Article 16 director's remuneration

Directors ' Remuneration and other such payments that a resident of a contracting state receives as a member of the board of directors or such body of a company that is a resident of another Contracting State may be taxed in that other state.

Article 17 artists and athletes

1.regardless of the provisions of Articles 14 and 15 of this convention, income received by a resident of a contracting state from his personal activities carried out in another contracting state as an artistic worker, such as a theater, film, radio or television artist or composer, or as an athlete, may be taxed in this other state. 2. If the income of an art worker or athlete in relation to the personal activities carried out by him in this nature is not credited to the art worker or athlete himself, but to another person, then this income may be taxed in the Contracting State in which the activities of the art worker or athlete are carried out, regardless of the provisions of Articles 7, 14 and 15 of this convention. 3. Regardless of the provisions of Paragraphs 1 and 2 of this article, if the activity of an artist or athlete is financed to a large extent by public funds of any state, or this activity is carried out on the basis of an agreement on Cultural Cooperation concluded between the contracting states, the income specified in this article is exempt from taxation in the contracting state in which this activity is carried out.

Article 18 Pensions

1.in accordance with the provisions of Paragraph 2 of Article 19 of this convention, pensions and other such remuneration paid to a resident of the contracting state in respect of previous work and any annuities paid to this resident shall be taxed only in the state to which these payments are transferred. 2.The term" annuity " means a fixed amount that is regularly paid to an individual at a specified time for the entire life or for a certain period of time under the obligation to pay monetary return payments for equivalent and full compensation.

Article 19 Public Service

1. (a) remuneration other than a pension paid to an individual by a contracting state or its political and administrative division or local authority for activities carried out by that state, political and administrative division or local authority shall be taxed only in that state. B) regardless of the provisions of subparagraph A) of this paragraph, if the activity is carried out in this state and an individual who is a resident of this state is: (I) a citizen of this state; or (II) such remuneration shall be taxed only in another Contracting State, unless it is a resident of that state for the purpose of carrying out activities. 2. (A) any pension paid to an individual by a contracting state or its political and administrative division or local authority for activities carried out by that state or its political and administrative division or local authority from funds created by them shall be taxed only in that state. B) if an individual is a resident or citizen of another Contracting State, such a pension is taxed only here, regardless of the provisions of subparagraph A) of this paragraph.  3.the provisions of Articles 15, 16 and 18 of this convention shall apply to remuneration for activities carried out in connection with the conduct of business activities by a contracting state or its political and administrative subdivision or a local authority.

Article 20 students

Payments for residence, training and education received by a student or trainee who has or is a resident of another contracting state prior to coming to one of the contracting states and is residing in the first mentioned state only for the purpose of study or education shall not be taxed in the first mentioned state, if the sources of such payments are located outside that state.

Article 21 other income

1.types of income of a resident of a Contracting State not mentioned in the preceding articles of this convention shall be taxed only in this state, regardless of their sources of origin. 2. If the recipient of income other than income from immovable property as defined in Paragraph 2 of Article 6 of this convention is a resident of the contracting state, engages in business activities through a permanent representation located there in another contracting state, and provides independent personal services through a permanent base located there in that other state, and the right or property that served as the basis for In this case, the provisions of Article 7 or Article 14 of this convention shall apply, depending on the order.

Article 22 elimination of double taxation

In accordance with the provisions of the laws of the contracting states, the abolition of double taxation shall be carried out as follows: (a) if a resident of the contracting state earns income that may be taxable in another Contracting State in accordance with the provisions of this convention, the first said Contracting State shall allow the deduction of the income tax of this resident equal to the income tax paid in the other Contracting State. The amount of tax calculated in accordance with the above rules should not exceed the tax that can be calculated on such income at the rates applicable in the Contracting State. (B) if the income earned by a resident of the Contracting State is exempt from taxation in that state in accordance with any provision of this convention, that state may nevertheless take into account the tax-exempt income for the purposes of setting the tax rate on such income when calculating the amount of tax on the remainder of this resident's income.

Article 23 non-discrimination

1.national persons of the contracting state shall not be subject in another contracting state to a tax or related obligation that is different or more burdensome than the taxation or related obligations to which national persons of that other state are or may be subject in such cases. 2. Stateless persons who are residents of the contracting state will not be subject to any taxation or related obligation in any of the Contracting States, which is different or more burdensome than the taxation and related obligations to which the citizens of that state are or may be subject in such cases. 3. Taxation of permanent representation that an enterprise of a contracting state has in another contracting state should not be inconvenient from taxation of an enterprise of this other state engaged in exactly the same activity in this other state. 4. Interest, royalties and other payments paid by an enterprise of a contracting state to a resident of another contracting state for the purposes of determining the taxable profit of such enterprise shall be calculated in the same cases as they were paid to a resident of the first named state, except in cases where the provisions of Paragraph 1 of Article 9, paragraph 6 of Article 11, paragraph 5 of Article 12 of this convention apply. 5. Enterprises of the Contracting State, whose property is fully or partially owned by one or more residents of another contracting state or controlled by them directly or indirectly, will not be subject to any taxation or related obligation in the first mentioned state, which is different from the taxation or obligation associated with it, which is more burdensome.  6. None of the provisions of this article shall be considered as an obligation of any contracting state to grant any personal benefits to persons who are residents for tax purposes to a person who is not a resident of that state.

Article 24 mutual consent procedure

1.if a person considers that the actions of one or both contracting states incur or incur taxation that does not comply with the provisions of this convention, he may submit his case for consideration by the competent authorities of the contracting state in which he is a resident, regardless of the means of protection provided for by the national laws of these states, or the contracting state in which he is a National person, if his case falls within the scope of Paragraph 1 of Article 24 of this convention. The application must be submitted within three years from the date of delivery of the first notice of actions subject to taxation that do not comply with the provisions of this convention. 2.The Competent Authority shall seek to resolve the issue in mutual agreement with the Competent Authority of another contracting state in order to avoid taxation that does not comply with this convention, if it considers the complaint reasonable and is incapable of making a satisfactory decision. Any agreement reached must be implemented regardless of any time limits provided for by the internal laws of the contracting states. 3.the competent authorities of the contracting states may communicate directly with each other in order to achieve an understanding of the preceding points.  4.the competent authorities of the Contracting States shall seek to resolve by mutual agreement any difficulties or doubts arising in the reasoning or application of this convention.

Article 25 exchange of information

1.the competent authorities of the Contracting States shall obtain information necessary to comply with the provisions of this convention or the national laws of the contracting states with respect to taxes to which the Convention applies to such an extent that taxation does not contradict this convention. The exchange of information is not limited to Article 1 of this convention. Any information received by the Contracting State shall be treated as confidential information and shall be communicated only to persons or bodies (including courts and administrative bodies) involved in the assessment or collection of taxes to which this convention applies, collection by force or judicial prosecution or the handling of complaints. Such persons or bodies use information only for these purposes. They can disclose this information during an open court session or when making legal decisions. 2. In no event shall the provisions of Paragraph 1 of this article prohibit the competent authorities of one of the contracting states from: a) apply administrative measures contrary to the laws and administrative practices of one of the contracting states; b) provide information that cannot be obtained under the laws of one of the Contracting States or in the course of normal administration;  (c) information that may disclose any trade, entrepreneurial, industrial, commercial or professional secret or trade process, or information whose disclosure is contrary to established practice.

Article 26 members of diplomatic missions and consular staff

Nothing in this convention shall affect the tax privileges granted to members of diplomatic missions or consular staff under the general norms of international law or on the basis of special agreements.

Entry into force of Article 27

Each of the contracting states shall notify each other through diplomatic channels of the completion of the necessary procedure for the entry into force of this convention in accordance with its internal laws. This convention shall enter into force on the day of the last such notification, and its provisions shall: (I) apply to taxes levied on the source of income for any payments made on the sixtieth day following the date of entry into force of the convention, or sixty days after; (II) shall apply to other taxes for taxable periods beginning on or after January 1 of the calendar year in which the Convention entered into force.

Article 28 termination of validity

This convention shall remain in force until one of the Contracting States terminates its validity. Each Contracting State may terminate the convention by notifying through diplomatic channels of the termination of its validity at least six months before the end of any calendar year beginning five years after the date of entry into force of the convention. In this case, the Convention shall terminate on the first of January of the calendar year following the year of notification.

As proof of this, the signatories below, to whom their governments have been duly empowered, have signed this convention.

In Kiev, on July 9, 1996, it was made in two copies in Kazakh, Ukrainian and Russian, all texts are the same.

In case of disagreement in the judgment of the provisions of this convention, the Russian text shall prevail.

For the Government of the Republic of Kazakhstan for the Government of Ukraine

President

Republic of Kazakhstan

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