On approval of the agreement between the Government of the Republic of Kazakhstan and the Government of the Islamic Republic of Iran on avoidance of double taxation and avoidance of taxation in respect of income and capital
Law of the Republic of Kazakhstan dated July 3, 1997 No. 148-I
To approve the agreement between the Government of the Republic of Kazakhstan and the Government of the Islamic Republic of Iran on the avoidance of double taxation and avoidance of taxation in relation to income and Capital, signed in Almaty on January 1, 1996.
President Of The Republic Of Kazakhstan
Agreement between the Government of the Republic of Kazakhstan and the Government of the Islamic Republic of Iran on the abolition of double taxation of income and capital and the Prevention of tax evasion
(Bulletin of international treaties of the Republic of Kazakhstan, 2000, N 2, Article 19) (entered into force on April 3, 1999 - "Bulletin of diplomacy", Special Issue N 2, September 2000, page 82)
The Government of the Republic of Kazakhstan and the Government of the Islamic Republic of Iran, intending to abolish double taxation of income and capital and prevent tax evasion, agreed to:
Article 1 persons to whom the agreement applies
This agreement applies to persons who are residents of one or both Contracting States.
Article 2 taxes applicable to the agreement
1.this agreement applies to income and capital taxes levied on behalf of each contracting state or its local authorities, regardless of the methods of obtaining it. 2. All types of taxes levied on the total amount of income or the total amount of capital, or individual elements of income or capital, including taxes on income from the withdrawal of movable and immovable property, taxes on the total amount of wages and wages paid by enterprises, as well as taxes on income from the increase in the value of capital, are considered income and capital taxes. 3. The currently levied taxes to which the agreement applies are, in particular: A) in the case of the Republic of Kazakhstan: (i) tax on income of legal entities and individuals; (II) tax on property of legal entities and individuals; (hereinafter referred to as "taxes of Kazakhstan"); B) in the case of the Islamic Republic of Iran: (i) tax on income of legal entities and individuals; (II) tax on property of legal entities and individuals; (hereinafter referred to as "shortcut taxes of the Islamic Republic of Iran"). 4. The agreement also applies to taxes in force after the date of signing this Agreement, or any taxes of the same or practically similar origin, which are additionally levied in their place. The competent authorities of the contracting states will inform each other of any significant changes to their respective tax laws.
Article 3 general definitions
1. for the purposes of this Agreement, if there is no other meaning other than the context, the following terms are used: (I) the term "Republic of Kazakhstan" means the Republic of Kazakhstan and, when used in a geographical sense, the term "Kazakhstan" covers the territory in accordance with international law in which Kazakhstan can exercise its sovereign rights and jurisdiction for certain purposes and the laws governing taxes of Kazakhstan apply; (ii) The term "Islamic Republic of Iran" means the territory under the sovereignty of the Islamic Republic of Iran; B) the terms" Contracting State "and" other Contracting State "refer to Kazakhstan or the Islamic Republic of Iran, depending on the context; C) the term" person "refers to an individual, company or any other association of persons; d) the term" company "refers to any corporate structure or any economic unit that is considered a corporate structure for tax purposes; E) the term" Registered office " refers to a head office registered and established under the relevant laws of the two Contracting States; E) the term" enterprise of a Contracting State "and" enterprise of another Contracting State "shall mean, respectively, an enterprise managed by a resident of the Contracting State and an enterprise managed by a resident of another Contracting State; G) the term" international transportation " shall mean any transportation carried out by sea, river, air, land or rail transport used by an enterprise of the contracting state, except; H) the term" competent authority " means: (i) in the case of Kazakhstan: the Ministry of Finance or its plenipotentiary representative. (ii) in the case of the Islamic Republic of Iran: the Ministry of Economic Affairs and finance or its plenipotentiary representative; I) the term "National person" means: (i) any individual with the citizenship of the Contracting State; (II) any legal entity that has acquired its status on the basis of the applicable laws of the Contracting State; K) the term" capital " means movable and immovable property and means (but is not limited to) other documents, bills, bonds or other debt obligations that support shares or property rights, as well as patents, trademarks, copyrights or other similar rights or property. 2. When a contracting state uses the agreement at any time, any term that is not defined in it, if there is no other meaning than the context, shall have the same meaning as it was used at that time under the laws of that state regarding the taxes to which this agreement applies.
Article 4 Resident
1.for the purposes of this Agreement, the term "resident of the Contracting State" means any person subject to taxation in it on the basis of his / her place of residence, residence, place of registration, place of establishment or any other criterion of such nature under the laws of this state. However, this term does not cover any person who is subject to taxation in that state solely on the basis of income from sources in that state or the capital located there. 2. In accordance with the provisions of Paragraph 1, if an individual is a resident of both Contracting States, his status is determined as follows: a) he is considered a resident of the state in which permanent housing belongs to his property; if he has permanent housing in both Contracting States, he is considered a resident of the state with the closest personal and economic ties (center of vital interests; B) if it is not possible to determine the state in which he has the center of vital interests, or if he does not have permanent housing at his disposal in either of the contracting states, he is considered a resident of the Contracting State in which he usually resides; C) if he usually resides in or does not reside in either of the contracting states, he is considered a resident of the state in 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 in mutual agreement. 3.if, for reasons related to the provisions of Paragraph 1, a person other than an individual is a resident of both Contracting States, he or she is considered a resident of the state in which his or her Registered office is located.
Article 5 permanent establishment
1.for the purposes of this Agreement, the term "permanent establishment" means a permanent place of activity in which an enterprise of a Contracting State is fully or partially engaged in entrepreneurial activity in another Contracting State. 2.in particular, the term "permanent establishment" includes: a) a place of management; b) a division; C) an office; D) a warehouse and exhibition that carries out the sale of goods or products; e) a factory; e) a workshop; and G) A mine, an oil or gas well, a mine or any other place that produces natural resources. 3. The term" permanent facility " also includes: a) only if such a site or facility has been in operation for more than 12 months or if such services have been provided for more than 12 months of construction site or construction, installation or assembly facility or services related to supervision of the performance of these works, and B) a rig or vessel used for natural resource exploration (ehrlouration) only if such use lasts for more than 12 months, or if such services are provided for more than 12 months, or if such services are provided for construction or services related to the supervision of the performance of these works, or if the drilling rig or vessel used for natural resource exploration; C) services provided by residents through servants or other employees hired by the resident for such purposes, including consulting services, only if services of this nature (for such or related project) are provided within the country for more than 12 months. 4. The following types of activities of an enterprise of a Contracting State in another contracting state, regardless of the previous provisions of this article, shall be considered as activities that cannot be carried out through a permanent institution: a) the use of structures only for the purposes of storage or display of goods or products belonging to the Enterprise; B) the maintenance of a stock of goods or products belonging to the enterprise only for the purposes of storage or display; C) the maintenance of 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 purpose of purchasing goods or products or for collecting information for the enterprise; e) maintain a permanent place of activity only for the purpose of engaging in advertising activities, transmitting information, scientific research, preparatory or any other activity of an auxiliary nature; E) maintain a permanent place of activity for the implementation of any 5. Regardless of the provisions of Paragraphs 1 and 2, if a person other than an agent with independent status to which paragraph 6 applies acts on behalf of the enterprise in the Contracting State and the Contracting State usually has the authority to conclude contracts on behalf of the enterprise, then this enterprise shall be considered as an enterprise with a permanent institution in that state for any activities, this shall not be included in the case when, even if it is carried out through a permanent place of service, it shall be limited to an activity that does not turn this permanent place of service into a permanent institution in accordance with the provisions of this paragraph. 6.an enterprise of a contracting state shall not be considered as an enterprise with a permanent establishment in that other state only for carrying out business activities in another contracting state through an intermediary, commission agent or any other agent with independent status, if such persons act within the framework of their usual activities. 7. The fact that a company that is a resident of a contracting state controls or controls a company that is a resident of another contracting state or is engaged in entrepreneurial activity in that other state (either through a permanent institution or otherwise) does not make one of these companies a permanent institution 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 the property in question is located. The term in any case includes subsidiary property in relation to real estate, livestock and equipment used in agriculture and forestry, rights to which general law rules apply in relation to land ownership, the right to develop or develop real estate usufruct and Mineral Resources, Oil or gas wells, mines and other places of production of natural fossils, the right to variable or lump-sum payments as compensation for lumber or other wood products. Sea, river, aircraft or road and rail transport are not considered real estate. 3.the provisions of Paragraph 1 of this article apply to income received 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 shall also apply to income from the real estate of the enterprise 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 entrepreneurial activity through a permanent institution located there in another contracting state, the profit of such enterprise shall be taxed only in this state. If an enterprise, as mentioned above, is engaged in entrepreneurial activity, then the profit of the enterprise is taxed in another state, but to: a) to such a permanent institution; B) to sell in this other state the same or similar goods or products with goods or products sold through a permanent institution; (c) other entrepreneurial activity carried out in this other state, which in its nature coincides or is similar to entrepreneurial activity carried out through such a permanent institution, may be built only in the part related to other entrepreneurial activity carried out in this other state. 2. Taking into account the provisions of Paragraph 3, if an enterprise of a contracting state is engaged in entrepreneurial activity through a permanent institution located there in another contracting state, then the profit that this permanent institution may receive in such or similar cases when it is engaged in the same or similar activity and acts completely independently from the enterprise of which it is a permanent institution is attributed to this permanent institution in each contracting state. 3. When determining the profit of a permanent establishment, costs, including management and general administrative costs, can be deducted only if these costs are an independent enterprise based on the extent to which they are spent for the purposes of a permanent establishment, regardless of whether the permanent establishment is spent in or outside the state in which it is located. 4. As it is customary in the contracting state to determine the profit in relation to a permanent institution on the basis of a balanced distribution of the total profit of the enterprise to its different parts, nothing in Paragraph 2 prevents this contracting state from determining the taxable profit by such a balanced distribution as is customary. However, the result of the accepted method of distribution must comply with the principles set out in this article. 5.any profit to this permanent institution shall not be credited only on the basis of the purchase of goods or products by a permanent institution for the enterprise. 6. If there are no sufficient and valid reasons for changing such an order, the profit in relation to a permanent institution is determined in a uniform way. 7.if the profit includes the types of income separately mentioned in other articles of this Agreement, then the provisions of these articles do not apply to the provisions of this article.
Article 8 International Transport
Profits received by an enterprise of the contracting state from the use of sea, river, aircraft or road and rail transport in international transportation are taxed only in this state.
Article 9 associated enterprises
1. if: a) the enterprise of the Contracting State directly or indirectly participates in the management, control or capital of the enterprise of another Contracting State, or B) certain persons directly or indirectly participate 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, if conditions are created or established between two enterprises that differ from those that may occur between two enterprises that are independent in their commercial or financial relations, then any profit that may be credited to one of them, but not credited to it due to the occurrence of these circumstances, may be added to the profit of this enterprise and taxed accordingly. 2. If an enterprise of another contracting state adds the profit taxable in this other state to the profit 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, if the conditions created between the two enterprises are independent, as are the conditions between the enterprises, then this other state makes appropriate adjustments to the amount of tax levied on this profit. When determining such amendments, other provisions of this agreement must be considered and the competent authorities of the Contracting States shall consult each other if necessary.
Article 10 Dividends
1.dividends paid by a company that is a resident of a contracting state to a resident of another contracting state may be taxed in this other state. 2.however, such dividends may also be taxed in accordance with the laws of this state in the Contracting State, which is the resident of the dividend-paying company, but if the recipient is the actual owner of the dividends, then the tax levied in this way shall be: a) no more than 5 percent of the total amount of dividends. If the recipient is a company that directly owns at least 20 percent of the capital of the company paying dividends (the partnership is not included in this); b) in all other cases, no more than 15 percent of the total amount of dividends. 3. The term" dividends", when used in this article, means income from shares or other rights that are not debt claims, income from participation in profits, as well as income from other corporate rights subject to the same tax regulation as income from shares in accordance with the laws of the state in which the company is a resident. 4. If the actual holder of dividends, who is a resident of the contracting state, carries out business activities in it through a permanent institution located 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 this other state, and the holding company related to the dividends being paid actually relates to such a permanent institution or permanent base, then the provisions of Paragraphs 1 and 2 do not apply. In this case, the provisions of Article 7 (profit from entrepreneurial activity) or Article 14 (independent personal services) apply, depending on the order. 5. If a company that is a resident of a contracting state 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 that other state, or a holding company in respect of which dividends are actually paid to a permanent institution or permanent base located in that other state, dividends paid or retained earnings may not be taxed on retained earnings of the company, even if they are fully or partially derived from profits or income generated in another such state. 6. Nothing in this Agreement shall be considered as a barrier to exclusive taxation of the company's profits in respect of a permanent institution in that state, in addition to a tax calculated on the profits of a company that is a national Person of the contracting state, provided that the total amount of such additional tax does not exceed 5 percent of the net profit of a permanent institution that
Article 11 percentages
1.interest arising in the Contracting State and paid to a resident of another contracting state may be taxed in this other state. 2.however, such interest may be taxed, as well as in the Contracting State in which they occur, and in accordance with the laws of this state, but if the recipient is the actual owner of the interest, then the tax received in this way will not exceed 10 percent of the total amount of interest. 3. In the interest received by the government, ministries, other state institutions, local authorities, the Central Bank and other banks fully owned by the Government of the other contracting state, regardless of the provisions of Paragraph 2, are exempt from tax in the first mentioned state. 4. The term" interest", when used in this article, means income from any debt claims secured or unsecured, granting or not the right to participate in the benefit of debtors, and, in particular, income from government securities and income from bonds or debt obligations, including interest and winnings paid on these securities, bonds or debt obligations, penalties for late payments are not considered as percentages for the purposes of this article. 5. The provisions of Paragraphs 1 and 2 shall not apply if the actual holder of interest, who is a resident of the contracting state, is engaged in business activities through a permanent institution 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 (profit from entrepreneurial activity) or Article 14 (independent personal services) apply, depending on the order. 6.if the payer is a resident of this contracting state, its local authorities or a resident of this state, the interest is considered to appear in this state. However, if the person paying interest is a resident of the Contracting State or not - regardless of whether the contracting state pays the debt on which the interest is paid, then such interest is considered to have occurred in the state where such a permanent institution or permanent base is located. 7. If the amount of interest in respect of the debt claim on which the interest is based in connection with a special relationship between the payer and their actual owner, or between the two and any other person, exceeds the amount that the interest can be agreed between the payer and their actual owner in the absence of such relations, then the provisions of this article apply only to the last specified amount. In this case, the excess of the beginning of the payment must be taxed in accordance with the laws of each Contracting State, taking into account other provisions of this Agreement.
Article 12 royalty
1.royalties arising in the contracting state and paid to a resident of another contracting state may be taxed in that other state. 2.however, such royalties may also be taxed in the Contracting State in which it occurs and in accordance with the laws of that state, but if the recipient is its actual owner, then the tax levied in this way must not exceed 10 percent of the total amount of royalties. 3. The term" royalties", when used in this article, shall include any form of fees charged to works of literature, art and science, including software, cinematographic films and recordings for radio and television, for any patent, trademark, design or model, plan, secret formula or process, for any use of any copyright or transfer of the right of use, or as a reward for information relating to, refers to any type of payment that is charged as a reward for commercial or related information, and payments that are made for the use or transfer of the right to use industrial, commercial or scientific equipment. 4. The provisions of Paragraphs 1 and 2 shall not apply if the actual owner of the royalty, who is a resident of the contracting state, engages in business activities through a permanent establishment located there in another contracting state where the royalty originated, or provides personal services there independently from a permanent base located in that other state, and the right or property in respect of which In this case, the provisions of Article 7 (profit from entrepreneurial activity) or Article 14 (independent personal services) apply, depending on the order. 5.royalties are considered to have originated in this state if the payer is the contracting state itself, its local authority or a resident of this state. However, if the person paying royalties is a resident of the contracting state or not - regardless of whether they have a permanent base or permanent base in the Contracting State, and the right or property leading to the emergence of royalties is actually related to them, and such royalties are paid by this permanent institution or permanent base, then such royalties are considered to have originated in the contracting state where the permanent institution or permanent base is located. 6. If, due to the existence of a special relationship between the payer and his real owner or between the two or any other person, the amount of the royalties in relation to the use, right or information that is the basis for the payment of the royalties exceeds the amount that can be agreed between the payer of the royalties and its real owner in the absence of such relations, the provisions of this article apply only to the last specified amount. In this case, the excess of the beginning of the payment must be taxed in accordance with the laws of each Contracting State, taking into account other provisions of this Agreement.
Article 13 income from the increase in the value of property
1.income received by a resident of a contracting state from the withdrawal of immovable property referred to in Article 6 (income from real estate) and located in another Contracting State may be taxed in this other state. 2. Income from the withdrawal of movable property, which constitutes part of the business property of a permanent establishment owned by a contracting state enterprise in another Contracting State, or from movable property relating to a permanent base under the jurisdiction of a resident of a contracting state in another Contracting State for the purposes of providing independent personal services, including income from the withdrawal of such a permanent establishment (including an individual or entire enterprise) or such a permanent base may be taxed in that other state. 3. Income received by the enterprise of the contracting state from the withdrawal of sea, river, aircraft or road and railway transport used in international transportation, or movable property related to the use of such sea, river, aircraft, road and railway transport, shall be taxed only in the Contracting State, where the Registered office of the enterprise is located. 4. Income received by a resident of a contracting state from the exclusion of shares or other corporate rights in a company whose assets consist mainly of real estate located directly or indirectly in another contracting state may be taxed in that other Contracting State. 5.income received from the removal of any property other than those specified in the preceding paragraphs shall be taxed only in the Contracting State in which the person removing the property is a resident.
Article 14 independent private services
1.income received by a resident of a contracting state from the provision of other services of a professional or independent nature shall be taxed only in that state if such services are not provided or provided in another contracting state; and (a) Income received in respect of the specific base that the individual systematically possesses in another state; or (B) such individual is in that other state for a period or period exceeding a total of 183 days of any consecutive 12-month period. In such a case, income related to services may be taxed in this other state in accordance with the same principles as those mentioned in Article 7 in order to determine the amount of entrepreneurial profit and attribute entrepreneurial profit to a permanent institution. 2.The term" professional services " includes, in particular, independent scientific, literary, 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.remuneration, wages and other such remuneration received by a resident of the contracting state in connection with the work done by him, subject to the provisions of Articles 16, 18 and 19, shall be taxed only in this state, unless the work done by him is carried out in another contracting state. If hired work is carried out in this way, such remuneration received from the left may be taxed in this other state. 2. Regardless of the provisions of Paragraph 1, if: a) the recipient has been in this other state for a period or periods not exceeding a total of 183 days within any consecutive 12-month period beginning or ending in the respective tax year; and B) the remuneration is paid by a tenant who is not a resident of the other state, or; and 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 said state, unless the remuneration is paid by the tenant's permanent establishment or permanent base in another contracting state. 3.remuneration received in connection with hired work on board sea, river, aircraft or road and rail transport used in international transportation, regardless of the provisions of this article, may be taxed in the Contracting State where the Registered office of the enterprise is located.
Article 16 remuneration of Directors
Directors ' Remuneration and other such payments received by a resident of a contracting state as a member of the board of directors or similar 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.income received by a resident of a contracting state, regardless of the provisions of Articles 14 and 15, as an artistic worker, such as a theater, film, radio or television artist or composer, or as an athlete, from his personal activities carried out in another Contracting State may be taxed in this other state. 2. If the income of an art worker or athlete in relation to his personal activities carried out 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. 3. Regardless of the provisions of Paragraphs 1 and 2, income received by an art worker or athlete from activities carried out in another Contracting State under a cultural agreement concluded between the governments of the Contracting States is exempt from tax in that other state.
Article 18 pensions and other payments
1.pensions and other similar remuneration paid to a resident of the Contracting State for previously performed work shall be taxed only in this state. This provision also applies to life annuities paid to a resident by the Contracting State. 2. pensions and life annuities paid and other payments regularly or occasionally paid by the Contracting State may be taxed only in this other state.
Article 19 public services
1. (A) in addition to pensions paid to an individual by the Contracting State or funds established by it or its local authority for services rendered to that state or local authority, fees, wages and other similar remuneration shall be taxed only in that state. B) however, if the activity is carried out in this state and this individual is a resident of this state, he is: (i) a citizen of this state; or (II) such fees, wages and other similar 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.the provisions of Articles 15, 16 and 18 apply to wages, wages and other similar remuneration and pensions paid in relation to activities carried out in connection with the involvement of a contracting state or local government body in entrepreneurial activity.
Article 20 teachers, students and trainees
1.payments received by a student or person who is citizens of a contracting state and undergoing professional training in another Contracting State, trainees or researchers for the purposes of their residence, training or training only shall not be taxed in this other state if they arise from sources outside that state. 2. The remuneration received in the same way by teachers or instructors who are citizens of a contracting state and who are in another contracting state for a period or period of no more than two years for the main purpose of training or scientific research shall be exempt from the tax on their remuneration for personal activities in training or research in this other state, provided that such payments arise from sources outside this state. This clause does not apply to the income from the study if such a study was conducted primarily for the benefit of an individual or persons.
Article 21 other income
1.types of income of a resident of a Contracting State intentionally not provided for in the preceding articles of this Agreement shall be taxed only in this state, except in cases where such types of income are derived from sources in another contracting state. If such types of income come from sources in another Contracting State, they may also be taxed in that other state. 2. If the recipient of such income, being a resident of the contracting state, is engaged in entrepreneurial activity in it through a permanent institution located in another contracting state, or provides personal services independent of a permanent base located in this other state, and the right to which the income is paid or the property is actually related to such a permanent institution or permanent base, the provisions of Paragraph 1 shall not apply to income other than income from real estate established in Paragraph 2 of Article 6. In this case, the provisions of Article 7 or Article 14 apply, depending on the order.
Article 22 Capital
1.capital presented in the form of real estate referred to in Article 6 (income from real estate), which is the property of a resident of the contracting state and located in another Contracting State, may be taxed in this other state. 2. Capital presented in the form of movable property, which is part of the business property of a permanent establishment owned by an enterprise of a contracting state in another Contracting State, or movable property in relation to a permanent base under the jurisdiction of a resident of a contracting state in another contracting state for the purposes of providing independent personal services, may be taxed in this other state. 3. Capital represented in the form of sea, river, aircraft, road and railway transport, which is the property of a resident of the contracting state and used in international transportation, and movable property related to the use of such sea, river, aircraft road and railway transport, is taxed only in the contracting state, where the Registered office of the enterprise is located. 4. Capital presented in the form of shares or other corporate rights in a company whose assets consist mainly of real estate located in another contracting state may be taxed in that other Contracting State. 5.all other elements of the capital of a resident of the Contracting State shall be taxed only in this state.
Article 23 elimination of double taxation
1.if a resident of a contracting state earns or has capital that may be taxable in another Contracting State in accordance with the provisions of this Agreement, the first said Contracting State shall: A) deduct from the income tax of this Resident an amount equal to the income tax paid in that other state; B) deduct from the capital tax of this Resident an amount equal to the capital tax paid in that other state. However, this deduction in both cases does not exceed the part of the income tax or capital tax that may be calculated before the corresponding deduction is given to the income or capital that may be taxed in that other state. 2.if, in accordance with any provision of the agreement, the received income or capital belonging to a resident of the contracting state has been sold from tax in this state, then this state may nevertheless take into account the income or capital exempt from tax when calculating the amount of tax on the rest of the income or capital of such a resident.
Article 24 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. This provision also applies to persons who are not residents of one or two Contracting States, regardless of the provisions of Article 1. 2. Stateless persons who are residents of the contracting state shall not be subject to any taxation in any of the Contracting States or any obligations related to it that are different or more burdensome compared to taxation and related obligations to which national persons of the states are subject or may be subject in such circumstances. 3. Taxation of a permanent institution owned by an enterprise of a contracting state in another Contracting State should not be inconvenient from taxation of an enterprise of this other state engaged in such activities in this other state. 4. Enterprises of the Contracting State, whose capital is wholly or partially owned by one or more residents of another Contracting State or is directly or indirectly controlled by them, shall not be subject to taxation other such enterprises of the first mentioned state, or to more burdensome taxation or any obligations related to it, different from any obligations related to it. 5. Nothing in this article shall be construed in such a way as to oblige each contracting state to grant its residents any personal benefits, exemptions and deductions for the purposes of taxation of residents of another Contracting State on the basis of their civil status or family circumstances.
Article 25 mutual consent procedure
1.if a resident of a Contracting State believes that the actions of one or both contracting states incur or incur taxation that does not comply with the provisions of this agreement, he may submit his case to the jurisdiction of the competent authorities of the contracting state in which he is a resident, or the state in which he is a National person, regardless of the means of protection provided for by the national laws of these states, in accordance with paragraph 1 of Article 24. The application must be submitted within two years from the moment of Initial notification of actions that caused taxation that do not comply with the provisions of the agreement. 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 double taxation that does not comply with the agreement, if it considers the complaint reasonable and cannot come to a satisfactory solution. 3. The competent authorities of the contracting states seek to resolve in mutual agreement any difficulties or doubts arising in the reasoning or application of the agreement. They can also consult with each other to eliminate double taxation in cases not provided for by the agreement. 4.the competent authorities of the contracting states may communicate directly with each other in order to achieve agreement and understanding of the preceding points.
Article 26 exchange of information
1.the competent authorities of the Contracting States shall exchange information necessary for the implementation of the provisions of this Agreement or the internal laws of the contracting states regarding the taxes to which the agreement applies to such an extent that taxation does not contradict the agreement, the exchange is not limited to Article 1. Any information received by a contracting state is considered confidential information, as is information obtained within the framework of the internal laws of that state, and is communicated only to persons or bodies (including courts and administrative bodies) engaged in the assessment or collection, forcible collection or prosecution of claims related to taxes to which the agreement applies. Such persons or bodies use information only for these purposes. They can disclose this information during an open court session or when making Court decisions. 2. Under no circumstances should the provisions of Paragraph 1 be construed as imposing on the contracting states: A) the application of administrative measures contrary to the laws and administrative practices of this or that Contracting State; B) the provision of information that cannot be obtained under the laws or customary property practices of this or that contracting state; c) information that may disclose any trade, entrepreneurial, industrial, commercial or
Article 27 assistance in tax collection
1.the competent authorities of the Contracting States shall undertake to assist each other in the collection of taxes, together with their interest, expenses and civil penalties for such taxes, referred to in this article as an "income requirement". 2.requests from the competent authorities of the Contracting States for assistance in collecting income claims shall contain evidence of the final determination of income claims by such body in accordance with the laws of this state. For the purposes of this article, the income claim is definitively determined if the contracting state has the right to collect an income claim in accordance with its laws and the taxpayer no longer has the right to block such a collection. 3.the income claim of the Contracting State, accepted for collection by the Competent Authority of another Contracting State, shall be collected by another state as if such a claim were the income claim of that state, which is finally determined in accordance with the provisions of its laws relating to the collection of its taxes. 4. The amount of taxes collected by the Competent Authority of the contracting state shall be sent to the Competent Authority of another contracting state in accordance with art. However, if other matters have not been taken into account by the competent authorities of the contracting states, the usual costs associated with assisting in the collection of taxes shall be reimbursed by the first named State and (a) any typical costs incurred in this way shall be reimbursed by the other state. 5. Assistance in collecting taxes on the income claim of the taxpayer of the contracting state is not provided in accordance with art. 6.regardless of the provisions of Article 2, the provisions of this article apply to all taxes collected by the Contracting State or collected on its behalf. 7. Nothing in this article is intended as an imposition by force on any of the contracting states of obligations to apply administrative measures of a nature different from those used in the collection of its property taxes or contrary to its state policy (public practice).
Article 28 members of diplomatic missions and consular points
Nothing in this Agreement shall affect the tax privileges granted to members of diplomatic missions and consular posts by the general rules of international law or granted to them in accordance with the provisions of special agreements.
Entry into force of Article 29
1.this agreement is subject to ratification in both Contracting States and the exchange of documents on ratification shall be carried out within the shortest possible time. 2. the agreement is carried out during the exchange of documents on approval and its provisions: A) with respect to taxes withheld from the source of income on income received from or after January 1 of the calendar year following the Year of entry into force of the agreement; B) Other Taxes shall apply to taxes levied in any taxable year starting on or after January 1 of the calendar year following the Year of entry into force of the agreement.
Article 30 termination of validity
This agreement will remain in force until one of the Contracting States terminates its validity. Each Contracting State may terminate the agreement by notifying through diplomatic channels of the termination of the agreement at least six months before the end of any calendar year that comes after a period of five years after the date of entry into force of the agreement. In such a case, the agreement shall: a) cease to be valid with respect to taxes withheld from the source of income for the amounts of income received from or after January 1 of the calendar year following the year of notification of termination; and B) other taxes with respect to taxes levied during any tax period starting from or after January 1 of the calendar As a confirmation of this, the signatories below, to whom their governments have been duly empowered, signed this Agreement. In Almaty, on January 1, 1996, two copies were made in Kazakh, Persian, English and Russian, and all texts are equally powerful. In the event of a gap in judgment, the English text becomes the defining one.
Specialists: Kasymbekov B. Ikebayeva A.
President
Republic of Kazakhstan
© 2012. RSE na PHB "Institute of Legislation and Legal Information of the Republic of Kazakhstan" of the Ministry of Justice of the Republic of Kazakhstan
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