On the ratification of the Agreement between the Government of the Republic of Kazakhstan and the Government of the Republic of Belarus on the Avoidance of Double Taxation and the Prevention of Tax Evasion in respect of Taxes on Income and Property

Home / RLA / On the ratification of the Agreement between the Government of the Republic of Kazakhstan and the Government of the Republic of Belarus on the Avoidance of Double Taxation and the Prevention of Tax Evasion in respect of Taxes on Income and Property

On the ratification of the Agreement between the Government of the Republic of Kazakhstan and the Government of the Republic of Belarus on the Avoidance of Double Taxation and the Prevention of Tax Evasion in respect of Taxes on Income and Property

The Law of the Republic of Kazakhstan dated October 31, 1997 N 184-I.

To ratify the Agreement between the Government of the Republic of Kazakhstan and the Government of the Republic of Belarus on the Avoidance of Double Taxation and the Prevention of Tax Evasion in respect of Taxes on Income and Property, signed on April 11, 1997 in Minsk.

President of the Republic of Kazakhstan

AGREEMENT between the Government of the Republic of Kazakhstan and By the Government of the Republic of Belarus for the Avoidance of Double Taxation and the Prevention of tax evasion in respect of taxes on income and property

(Official website of the Ministry of Foreign Affairs of the Republic of Kazakhstan - Entered into force on December 13, 1997)

The Government of the Republic of Kazakhstan and

Government of the Republic of Belarus,

Desiring to conclude an Agreement on the Avoidance of Double Taxation and the Prevention of Tax Evasion with respect to taxes on income and property, and reaffirming their commitment to the development and deepening of mutual economic relations,

We have agreed on the following:

Article 1 Persons to whom the Agreement applies

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

Article 2 Taxes covered by the Agreement

1. This Agreement shall apply to taxes on income and on property imposed on behalf of a Contracting State or local authorities, regardless of the method of their collection.

2. Income and property taxes are all types of taxes levied on the total amount of income, on the total amount of property, or on individual elements of income or property, including taxes on income from the alienation of property, taxes levied on the total amount of wages paid by enterprises, as well as taxes levied on income from the increase in value property.

3. The existing taxes to which the Agreement applies are in particular:

a) in the Republic of Kazakhstan:

- corporate income tax;

- individual income tax;

- property tax on legal entities and individuals (hereinafter referred to as "Kazakhstan taxes");

b) in the Republic of Belarus:

- income tax;

- personal income tax;

- property tax

(hereinafter referred to as "Belarusian taxes").

4. This Agreement shall also apply to any identical or substantially similar taxes that are levied after the date of signature of this Agreement in addition to or in place of the taxes referred to in paragraph 3. The competent authorities of the Contracting States shall notify each other of any significant changes introduced into their tax legislation.

The footnote. Article 2 as amended by the Law of the Republic of Kazakhstan dated 04/09/2018 No. 146-VI.

Article 3 General definitions

1. For the purposes of this Agreement, unless the context otherwise requires:

a) the term "Kazakhstan" means the Republic of Kazakhstan and, when used geographically, the term "Kazakhstan" means the State territory of the Republic of Kazakhstan and the zones in which Kazakhstan exercises its sovereign rights and jurisdiction in accordance with its legislation and international law;

(b) The term "Belarus" means the Republic of Belarus and, when used geographically, means the territory under the sovereignty of the Republic of Belarus, which, in accordance with international law, is under the jurisdiction of the Republic of Belarus.;

(c) The terms "one Contracting State" and "the other Contracting State" mean, depending on the context, Kazakhstan or Belarus.;

(d) The term "person" includes an individual, a company, and any other body of persons;

f) the term "company" means any legal entity or any organization that is considered as a separate organization for tax purposes;

(f) The terms "enterprise of a Contracting State" and "enterprise of the other Contracting State" mean respectively an enterprise operated by a resident of one Contracting State and an enterprise operated by a resident of the other Contracting State;

(g) The term "international carriage" means any carriage by ship, aircraft, road or rail operated by an enterprise which is a resident of a Contracting State, except when the ship, aircraft, road or rail vehicle is operated exclusively between locations in the other Contracting State.;

(h) The term "competent authority" means:

- in relation to Kazakhstan: the Ministry of Finance or its authorized representative;

- in relation to Belarus: the Ministry of Taxes and Duties of the Republic of Belarus or its authorized representative;

(i) The term "national person" ("citizen") means:

- any natural person having the nationality of a Contracting State;

- any legal entity, partnership or association that has obtained its status on the basis of the current legislation of a Contracting State.

2. As regards the application of the Agreement at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the laws of that State in relation to the taxes to which the Agreement applies. In this case, any meaning under the tax laws of that Contracting State shall prevail over the meaning given to the term under other laws of that Contracting State.

The footnote. Article 3 as amended by the Law of the Republic of Kazakhstan dated 04/09/2018 No. 146-VI.

Article 4 Resident

1. For the purposes of this Agreement, the term "resident of a Contracting State" means a person who, under the laws of that State, is liable to tax there on the basis of his domicile, place of incorporation or establishment, permanent residence, place of management or any other criterion of a similar nature, however, this term does not include any person who is subject to taxation in that State., only with respect to income from sources in that State or property located in it. This term also includes a Contracting State or its local authority.

2. Where, by reason of the provisions of paragraph 1, an individual is a resident of both Contracting States, his status shall be determined as follows:

a) He shall be deemed to be a resident of the Contracting State in which he has a permanent home available to him; if he has a permanent home available to him in both Contracting States, he shall be deemed to be a resident of the State in which he has closer personal and economic ties (center of vital interests);

(B) If the Contracting State in which his centre of vital interests is located cannot be determined, or if he does not have a permanent home available to him in either Contracting State, he shall be deemed to be a resident of the Contracting State in which he has an habitual abode.;

(c) If he has an habitual abode in both Contracting States or if he has no habitual abode in either of them, he shall be deemed to be a resident of the Contracting State of which he is a national.;

(d) If the resident status cannot be determined in accordance with the provisions of subparagraphs (a) to (c), the competent authorities of the Contracting States shall resolve the issue by mutual agreement.

3. Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, he shall be deemed to be a resident of the State in which he is incorporated as a legal person.

The footnote. Article 4 as amended by the Law of the Republic of Kazakhstan dated 04/09/2018 No. 146-VI.

Article 5 Permanent establishment (representative office)

1. For the purposes of this Agreement, the term "permanent establishment (representative office)" means a permanent place of business through which the business activities of an enterprise are carried out in whole or in part.

2. The term "permanent establishment (representative office)" in particular includes:

a) place of management;

b) separation;

c) the office;

d) the factory;

f) workshop;

f) a mine, mine, oil or gas well, quarry or any other place of extraction of natural resources;

g) premises used for the sale of goods or merchandise;

(h) An installation, structure (including a drilling rig), marine vessel or any other place of exploration for natural resources, as well as related surveillance services. This provision applies to enterprises engaged in exploration for another person(s).

3. The term "permanent establishment (representative office)" also includes:

a) a construction site or a construction, installation or assembly facility or services related to the supervision of the performance of these works, if only such a site or facility has existed for more than 12 months, or such services have been provided for more than 12 months; and

(b) An installation, facility (including a drilling rig), marine vessel or any other place of exploration for natural resources, as well as related surveillance services, if such exploration or services have been ongoing for more than twelve months. This provision applies to cases of reconnaissance and surveillance services related to the performance of such reconnaissance, other than those specified in subparagraph (h) of paragraph 2 of this article.;

(c) The provision of services, including consulting services, by an enterprise of one Contracting State through its employees or other personnel employed by the enterprise for this purpose, but only if such activities continue (in relation to the same or related project) in the other Contracting State for a period or periods exceeding a total of 183 a day in any twelve-month period beginning or ending in the relevant tax year.

4. Notwithstanding the preceding provisions of this article, the term "permanent establishment (representative office)" is not considered to include:

a) the use of facilities solely for the purpose of storing, displaying or delivering goods or merchandise belonging to the enterprise;

b) the maintenance of stocks of goods or merchandise belonging to the enterprise solely for the purposes of storage, display or delivery;

(c) The maintenance of stocks of goods or merchandise belonging to an enterprise solely for the purposes of processing by another enterprise;

d) the maintenance of a permanent place of business solely for the purpose of purchasing goods or merchandise, or for collecting information for the enterprise;

(e) The maintenance of a permanent place of business solely for the purpose of carrying out any other preparatory or auxiliary activity for the enterprise;

(f) The maintenance of a permanent place of business solely for the purpose of carrying out any combination of the activities listed in subparagraphs (a) to (e), provided that the combined activities of the permanent place of business resulting from such combination are of a preparatory or auxiliary nature.

5. Notwithstanding the provisions of paragraphs 1 and 2, if the person is other than an agent with an independent status to whom paragraph 6 applies - acts on behalf of an enterprise and has, and usually uses in a Contracting State, the authority to conclude contracts on behalf of the enterprise, that enterprise shall be deemed to have a permanent establishment (representative office) in that State with respect to any activity that that person undertakes for the enterprise, except if the activity of such person is limited to that referred to in paragraph 4., which, if carried out through a permanent place of business, does not transform this permanent place of business into a permanent establishment (representative office) in accordance with the provisions of this paragraph.

6. An enterprise is not considered to have a permanent establishment (representative office) in a Contracting State solely because it carries on business in that State through a broker, commission agent or any other agent with an independent status, provided that such persons act within the framework of their normal professional activities.

7. The fact that a company that is a resident of a Contracting State controls or is controlled by a company that is a resident of the other Contracting State, or that carries on business in that other Contracting State (through a permanent establishment (representative office) or otherwise) By itself, it does not turn one of these companies into a permanent establishment (representative office) of the other.

The footnote. Article 5 as amended by the Law of the Republic of Kazakhstan dated 04/09/2018 No. 146-VI.

Article 6 Income from immovable property

1. Income earned by a resident of one Contracting State from immovable property (including income from agriculture or forestry) located in the other Contracting State may be taxed in that other State.

2. The term "immovable property" has the meaning that it has under the laws of the Contracting State in which the property in question is located; ships, aircraft, road and rail transport are not considered to be immovable property.

3. The provisions of paragraph 1 shall apply to income derived from the direct use, rental or use of immovable property in any other form, including income related to the transfer or acquisition of rights to manage immovable property.

4. The provisions of paragraphs 1 and 3 shall also apply to income from immovable property of an enterprise and to income from immovable property used for the provision of independent personal services.

Article 7 Profit from entrepreneurial activity

1. The profits of an enterprise of a Contracting State are taxable only in that Contracting State, unless that enterprise carries on business in the other Contracting State through a permanent establishment (representative office) located there. If an enterprise carries on business activities as mentioned above, the profits of that enterprise may be taxed in the other Contracting State, but only in that part which relates to such permanent establishment (representative office).

2. Subject to the provisions of paragraph 3, if an enterprise of one Contracting State carries on business in the other Contracting State through a permanent establishment (representative office) located there, the profits that it could have received if it had been a separate and separate enterprise shall be credited to that permanent establishment (representative office) in each Contracting State. engaged in the same or similar activity, under the same or similar conditions, and operated in complete independence from the enterprise, of which it is a permanent establishment (representative office).

3. In determining the profits of a permanent establishment (representative office), expenses incurred for the purposes of such permanent establishment (representative office), including administrative and general administrative expenses, may be deducted, regardless of whether they are incurred in or outside the Contracting State in which the permanent establishment (representative office) is located.

4. If it is customary in a Contracting State to determine the profits attributable to a permanent establishment (representative office) on the basis of a proportional distribution of the total profits of the enterprise to its various subdivisions, nothing in paragraph 2 shall prevent the Contracting State from determining the taxable profits by such distribution as is customary in practice; however, the method of distribution chosen should be the results are consistent with the principles contained in this article.

5. No profit shall be attributed to a permanent establishment (representative office) on the basis of a simple purchase by that permanent establishment (representative office) of goods or merchandise for the enterprise.

6. For the purposes of the preceding paragraphs, profits related to a permanent establishment (representative office) are determined in the same way from year to year, unless there are sufficient and compelling reasons to change this procedure.

7. If profits include types of income that are specifically mentioned in other articles of this Agreement, the provisions of these articles are not affected by the provisions of this article.

Article 8 International transport

1. Profits earned by an enterprise of a Contracting State from the operation of ships, aircraft, road or rail transport in international traffic shall be taxable only in that State.

2. For the purposes of this article, profits from the operation of ships or aircraft, road or rail transport in international traffic include profits from the lease on the basis of a ship without a crew of ships or aircraft, road or rail transport when used in international traffic, if the profit from such a lease is secondary to the profit referred to in paragraph 1..

3. The provisions of paragraph 1 shall also apply to profits from participation in a pool, a joint operation or an international transport agency for the operation of vehicles.

Article 9 Associated enterprises

1. In the case when

(a) An enterprise of one Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State; or

B) the same persons participate directly or indirectly in the management, control or capital of an enterprise of one Contracting State and an enterprise of the other Contracting State;

and in each case, conditions are created or established between two enterprises in their commercial or financial relations that differ from those that would be between two independent enterprises, then any profit that could have been credited to one of them, but due to the presence of these conditions was not credited to him, can be included in the profits of this enterprise are taxed accordingly.

2. If a Contracting State includes in the profits of an enterprise of that State - and taxes accordingly - profits on which an enterprise of the other Contracting State is taxed in that other State and the profits thus included are profits that would have accrued to an enterprise of the first-mentioned State if the conditions created between the two enterprises had been such, which exist between independent enterprises, then this other State can make appropriate adjustments to the amount of tax levied on this profit. In determining such an adjustment, other provisions of this Agreement should be considered, and the competent authorities of the Contracting States will consult with each other, if necessary.

Article 10 Dividends

1. Dividends paid by a company which is a resident of one Contracting State to a resident of the other Contracting State may be taxed in that other State.

2. However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident, in accordance with the laws of that State, but if the beneficial owner of the dividends is a resident of the other Contracting State, the tax so charged will not exceed 15 percent of the total amount of the dividends.

This paragraph does not affect the taxation of the company in respect of profits 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 give the right to participate in profits, as well as income from (other rights that are subject to the same tax treatment as income from shares in accordance with the laws of the State in which the company is a resident, distributing profits.

4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends, being a resident of one Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident through a permanent establishment (representative office) located there or provides independent personal services in that other State from a permanent base and holding company located there, in respect of which the dividends are paid, it really refers to such a permanent establishment (representative office) or permanent base. In such a case, the provisions of article 7 or article 14, as the case may be, shall apply.

5. In the event that a company that is a resident of one Contracting State receives profits or income from the Other Contracting State, that other State may completely exempt from taxes the dividends paid by that company, except if those dividends are paid to a resident of that other State or if the holding company in respect of which the dividends are paid actually relates to permanent establishment (representative office) or permanent base located in that other State, and the company's undistributed profits are not subject to taxes on undistributed profits, even if the dividends paid or undistributed profits consist wholly or partly of profits or income arising in such other State.

6. Notwithstanding the other provisions of the Agreement, the profits of a company which is a resident of one Contracting State and carries on business in the other Contracting State through a permanent establishment (representative office) located there may, after being taxed in accordance with Article 7, be taxed on the remainder in the Contracting State in which the permanent establishment (representative office) is located and in accordance with the legislation of that State, provided that the tax rate, the amount charged in this way should not exceed 5 percent.

Article 11 Interest

1. Interest arising in one Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.

2. However, such interest may also be taxed in the Contracting State in which it arises and according to the laws of that Contracting State, but if the recipient and beneficial owner of the interest is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the total amount of the interest.

3. Notwithstanding the provisions of paragraph 2, interest arising in one Contracting State, the recipient and beneficial owner of which is the Government of the other Contracting State or the National (Central) Bank of that State, shall be exempt from tax in the first-mentioned State.

4. The term "interest", as used in this article, means income from debt claims of any kind, secured or unsecured by collateral and giving or not giving the right to participate in debtors' profits, and in particular income from government securities and income from bonds or debentures, including premiums and winnings on these securities. securities, bonds, or debentures. Penalties for late payments are not considered as interest for the purposes of this article.

5. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the interest, who is a resident of one Contracting State, carries on business in the other Contracting State in which the interest arises through a permanent establishment (representative office) located there or provides independent personal services in that other State from a permanent base located there, and a debt claim in respect of which interest is paid, it really refers to such a permanent establishment (representative office) or permanent base. In such a case, the provisions of article 7 or article 14, as the case may be, shall apply.

6. Interest shall be deemed to arise in a Contracting State if the payer is a resident of that Contracting State. However, if the person paying the interest, regardless of whether he is a resident of a Contracting State or not, has a permanent establishment or permanent base in a Contracting State in connection with which an obligation to pay interest arises, and the costs of such interest are borne by such permanent establishment or permanent base, then Such interest shall be deemed to arise in the Contracting State in which the permanent establishment (representative office) or permanent base is located.

7. If, due to a special relationship between the payer and the actual owner of the interest, or between both of them and any other person, the amount of interest relating to the debt claim on the basis of which it is paid exceeds the amount that would have been agreed between the payer and the actual owner of the interest in the absence of such a relationship, the provisions of this article shall apply only to the last mentioned amount. In this case, the excess part of the payment is subject to taxation in accordance with the laws of each Contracting State, taking into account the other provisions of this Agreement.

8. The provisions of this article shall not apply if the main purpose or one of the main purposes of any person involved in the creation or transfer of debt claims in respect of which interest is paid was to benefit from this article by creating or transferring these debt claims.

The footnote. Article 11 as amended by the Law of the Republic of Kazakhstan dated 04/09/2018 No. 146-VI.

Article 12 Royalties

1. Royalties arising in one Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.

2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the laws of that State, but if the recipient and beneficial owner of the royalties is a resident of the other Contracting State, the tax so charged shall not exceed 15 percent of the total amount of the royalties.

3. The term "royalties", as used in this article, means payments of any kind received as remuneration for the use or for granting the right to use any copyright in works of literature, art or science, including software, motion pictures or films and films used for broadcasting or television, any patent, trademark, design or a model, scheme, secret formula, or process, or for use, or granting the right to use an industrial, commercial or scientific equipment or vehicles, or for information related to industrial, commercial or scientific experience (know-how).

4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, who is a resident of one Contracting State, carries on business in the other Contracting State in which the royalties originated through a permanent establishment (representative office) located there, or provides independent personal services in that other Contracting State from a permanent base located there, and the right or property in respect of which royalties are paid is actually connected with such permanent establishment (representative office) or permanent base. In such a case, the provisions of article 7 or article 14, as the case may be, shall apply.

5. Royalties shall be deemed to arise in a Contracting State if the payer is a resident of that Contracting State. However, if the person paying the royalties, regardless of whether he is a resident of a Contracting State or not, has a permanent establishment (representative office) or a permanent base in a Contracting State, in connection with which an obligation to pay royalties arises, and the costs of such royalties are borne by such permanent establishment (representative office) or a permanent base, it is considered that royalties arise in the Contracting State in which the permanent establishment (representative office) or permanent base is located.

6. If, as a result of a special relationship between the payer and the actual owner of the royalties or between both of them and any other person, the amount of royalties related to the use, right or information on the basis of which it is paid exceeds the amount that would have been agreed between the payer and the actual owner of the royalties in the absence of such a relationship, the provisions of this The articles apply only to the last mentioned amount. In such a case, the excess part of the payment is subject to taxation in accordance with the laws of each Contracting State, with due regard to the other provisions of this Agreement.

7. The provisions of this article shall not apply if the primary purpose or one of the primary purposes of any person involved in the creation or transfer of rights in respect of which royalties are paid was to benefit from this article through such creation or transfer of rights.

The footnote. Article 12 as amended by the Law of the Republic of Kazakhstan dated 04/09/2018 No. 146-VI.

Article 13 Income from the increase in the value of property

1. Income earned by a resident of a Contracting State from the alienation of immovable property as defined in Article 6 and located in the other Contracting State may be taxed in that other Contracting State.

2. Income from the alienation of property other than immovable property forming part of the business property of a permanent establishment (representative office) that an enterprise of one Contracting State has in the other Contracting State, or from property other than immovable property belonging to a permanent base held by a resident of a Contracting State in the other Contracting State for the purpose of providing independent personal services, including income from the alienation of such permanent establishment (representative office) (alone or in combination with an entire enterprise) or such permanent base, may be taxed in that other State.

3. Income earned by an enterprise of a Contracting State from the alienation of ships, aircraft, road or railway transport operated in international traffic or property other than immovable property related to the operation of such aircraft, ships, road or railway transport shall be taxable only in that State.

4. Income earned by a resident of a Contracting State from the alienation of an equity interest or securities equivalent to it in a company, more than 50 percent of the capital value of which directly or indirectly consists of immovable property located in the other Contracting State, may be taxed in that other Contracting State.

5. Gains from the alienation of any property other than that provided for in the preceding paragraphs of this article shall be taxable only in the Contracting State of which the alienator is a resident.

The footnote. Article 13 as amended by the Law of the Republic of Kazakhstan dated 04/09/2018 No. 146-VI.

Article 14 Independent personal services

1. Income earned by a resident of a Contracting State in respect of professional services or other activities of an independent nature shall be taxable only in that Contracting State, except in the following cases, in which such income may also be taxed in the other Contracting State:

(a) If he has a permanent base at his disposal in the other Contracting State for the purpose of carrying on his business; in this case, only that part of the income relating to that permanent base may be taxed in that other Contracting State; or

(b) If he resides in the other Contracting State for a period or periods not exceeding a total of 183 days in any twelve-month period beginning or ending in the relevant tax year; in this case, only that part of the income derived from activities carried on in that other Contracting State may be taxed in that other State. The Contracting State.

2. The term "professional services" specifically includes independent scientific, literary, artistic, educational or teaching activities, as well as the independent activities of doctors, lawyers, engineers, architects, dentists and accountants.

3. For the purposes of this Agreement, the term "permanent base" means a permanent location (such as an office or office) through which the activities of an individual providing independent personal services are carried out in whole or in part.

The footnote. Article 14 as amended by the Law of the Republic of Kazakhstan dated 04/09/2018 No. 146-VI.

Article 15 Dependent personal services

1. Subject to the provisions of articles 16, 18, 19, salaries and other similar remuneration earned by a resident of a Contracting State in connection with an employment shall be taxable only in that State, unless the employment is performed in the other Contracting State. If the employment is performed in this way, the remuneration received in connection with it may be taxed in that other State.

2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in connection with an employment performed in the other Contracting State shall be taxable only in the first-mentioned State if:

(a) The recipient is present in that other State for a period or periods not exceeding a total of 183 days in any twelve-month period beginning or ending in the relevant tax year; and

(b) The remuneration is paid by, or on behalf of, an employer who is not a resident of another State; and

c) remuneration costs are not borne by a permanent establishment (representative office) or a permanent base that the employer has in another State.

3. Notwithstanding the preceding provisions of this article, remuneration derived in respect of an employment performed on board a ship, aircraft, road or railway vehicle operated in international traffic by an enterprise of a Contracting State may be taxed in that Contracting State.

The footnote. Article 15 as amended by the Law of the Republic of Kazakhstan dated 04/09/2018 No. 146-VI.

Article 16 Directors' fees

Directors' fees and other similar payments received by a resident of a Contracting State in his capacity as a member of the board of directors of a company that is a resident of the other Contracting State may be taxed in that other State.

Article 17 Art workers and athletes

1. Notwithstanding the provisions of articles 14 and 15, income earned by a resident of a Contracting State as an entertainer, such as a theater, motion picture, radio or television artist or musician, or as an athlete from his personal activities carried on in the other Contracting State may be taxed in that other State.

2. Where income in respect of personal activities exercised by an entertainer or a sportsman in that capacity accrues not to the entertainer or sportsman himself but to another person, that income may, notwithstanding the provisions of articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised.

Article 18 Pensions

Subject to the provisions of paragraph 2 of Article 19 of this Agreement, pensions and other similar remuneration paid to a resident of a Contracting State in connection with past employment shall be taxable only in that State.

Article 19 Public service

1. (a) Remuneration, other than a pension, paid by a Contracting State to an individual in respect of services rendered to that State shall be taxable only in that State.

(b) However, such remuneration shall be taxable only in the other Contracting State if the services are rendered in that other State and the individual is a resident of that State who:

- is a citizen of that State; or

- did not become a resident of this State solely for the purpose of providing services.

2. (a) Any pension paid by a Contracting State or from funds created by it to an individual in respect of services rendered to that State shall be taxable only in that State.

(b) However, such pension is taxable only in the other Contracting State if the individual is a resident of and a national of the other Contracting State.

3. The provisions of articles 15, 16 and 18 shall apply to remuneration and pensions in respect of services rendered in connection with a business carried on by a Contracting State.

Article 20 Students or interns

1. Payments that a student or trainee who is or was a resident of one Contracting State immediately prior to arrival in the other Contracting State and is located in the other Contracting State solely for the purpose of education, internship, receives for the purposes of his maintenance, education, internship, shall not be taxed in the other Contracting State, provided that such payments Payments are made from sources outside that other Contracting State.

2. In respect of grants, scholarships and remuneration from employment not specified in paragraph 1 of this article, the student or trainee referred to in paragraph 1 of this article, during such training, internship, shall be entitled to the same benefits, discounts or deductions in respect of taxes granted to residents of the Contracting State in which he/she He remains.

The footnote. Article 20 as amended by the Law of the Republic of Kazakhstan dated 04/09/2018 No. 146-VI.

Article 20-1 Professors, teachers and researchers

1. A professor, lecturer or researcher who is or was a resident of one Contracting State immediately prior to his arrival in the other Contracting State and who, at the invitation of a university, college, school or other similar educational institution recognized by the Government of the other Contracting State, is in that other Contracting State solely for the purpose of teaching and/or conducting scientific work in such an educational institution, shall be exempt from taxation in that other Contracting State for a period not exceeding 24 consecutive months from the date of his first arrival in that other Contracting State in respect of remuneration for such teaching or scientific work.

2. The provisions of paragraph 1 of this article shall not apply to income from scientific research if such research is conducted not in the interests of the State, but for the personal benefit of a particular person or persons.

The footnote. The Agreement is supplemented by Article 20-1 in accordance with the Law of the Republic of Kazakhstan dated 04/09/2018 No. 146-VI.

Article 21 Other income

1. Types of income of a resident of a Contracting State, regardless of where they originated, which are not considered in the previous articles of this Agreement, are taxable only in that State.

2. The provisions of paragraph 1 shall not apply to income other than income from immovable property defined in paragraph 2 of Article 6, if the recipient of such income is a resident of one Contracting State, carries on business in the other Contracting State through a permanent establishment (representative office) located in it and provides independent personal services in that other State through a permanent establishment (representative office) located in that other State. there is a permanent base, and the right or property in connection with which the income was paid, they are indeed associated with such a permanent establishment (representative office) or permanent base. In such a case, the provisions of article 7 or article 14, as the case may be, shall apply.

Article 22 Property

1. Property represented by immovable property referred to in Article 6 owned by a resident of one Contracting State and located in the other Contracting State may be taxed in that other State.

2. Property represented by property other than immovable property forming part of the business property of a permanent establishment (representative office) that an enterprise of one Contracting State has in the other Contracting State, or property other than immovable property belonging to a permanent base available to a resident of one Contracting State in the other Contracting State for the purpose of providing independent personal services may be taxed in that other State.

3. Property represented by ships or aircraft, by road or by rail, operated by a resident of a Contracting State in international traffic, and property other than immovable property related to the operation of such ships or aircraft, by road or by rail, shall be taxable only in that Contracting State.

4. All other elements of the property of a resident of a Contracting State are taxable only in that State.

Article 23 Elimination of double taxation

1. In the case of Kazakhstan, double taxation is eliminated as follows:

a) If a resident of Kazakhstan receives income or owns property that, in accordance with the provisions of this Agreement, may be taxed in Belarus, Kazakhstan will allow:

- deduct from the income tax of this resident an amount equal to the income tax paid in Belarus;

- deduct from the property tax of this resident an amount equal to the property tax paid in Belarus.

The amount of tax deductible should not exceed the tax that would be charged on the same income at the rates applicable in Kazakhstan.

b) If a resident of Kazakhstan receives income or owns property that, in accordance with the provisions of this Agreement, is taxable only in Belarus, Kazakhstan may include this income or property in the tax base, but only for the purpose of determining the tax rate on such other income or property subject to taxation in Kazakhstan.

2. In the case of Belarus, double taxation is eliminated as follows:

If a resident of Belarus earns income or owns types of property that, in accordance with the provisions of this Agreement, may be taxed in Kazakhstan, then Belarus allows:

a) as a deduction of their tax on the income of this resident, an amount equal to the income tax paid in Kazakhstan;

b) as a deduction from the tax on the types of property of this resident, an amount equal to the property tax paid in Kazakhstan.

However, in any case, these deductions should not exceed that part of the income tax or property tax, as calculated before the deduction, which relates to income or types of property that can be taxed in Kazakhstan.

Article 24 Non-discrimination

1. National persons (nationals) of one Contracting State shall not be subject in the other Contracting State to taxation other or more burdensome or related obligations than taxation or related obligations to which national persons (nationals) of that other State are or may be subject in the same circumstances, in particular with respect to permanent residence. This provision also applies, notwithstanding the provisions of article 1, to persons who are not residents of one or both of the Contracting States.

2. The taxation of a permanent establishment (representative office) which an enterprise of one Contracting State has in the other Contracting State shall not be less favourable in that other State than the taxation of enterprises of that other State engaged in similar activities. The provisions of this article shall not be considered as obliging one Contracting State to grant to residents of the other Contracting State any personal benefits, exemptions and discounts for tax purposes based on the civil status or family responsibilities that it grants to its residents.

3. Except where the provisions of paragraph 1 of Article 9, paragraph 7 of Article 11, paragraph 6 of Article 12 apply, interest, royalties and other payments made by an enterprise of one Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable profits of such enterprise, be deductible on the same terms as if they were paid to a resident of the first mentioned State. Similarly, any debts owed by an enterprise of one Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable assets of such enterprise, be deductible under the same conditions as debts owed to a resident of the first-mentioned State.

4. Enterprises of a Contracting State whose property is wholly or partly owned by or directly or indirectly controlled by one or more residents of the other Contracting State shall not be subject in the first Contracting State to any taxation or any related obligation other or more burdensome than taxation and related obligations to which other similar persons are or may be subject. enterprises of the first mentioned State.

5. The provisions of this article, notwithstanding the provisions of article 2, shall apply to taxes of any kind and type.

Article 25 Mutual agreement procedure

1. If a person considers that the actions of one or both of the Contracting States lead or will lead to his taxation not in accordance with the provisions of this Agreement, he may, regardless of the remedies provided for by the national legislation of those Contracting States, submit his case for consideration to the competent authorities of the Contracting State of which he is a resident, or, if his The case falls within the scope of paragraph 1 of article 24 of the Contracting State of which he is a national. The application must be submitted within three years from the date of the first notification of actions leading to taxation not in accordance with the provisions of this Agreement.

2. The competent authority shall endeavour, if it considers the application to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the matter by mutual agreement with the competent authority of the other Contracting State, with a view to avoiding taxation not in accordance with this Agreement. Any agreement reached must be implemented regardless of any time limits available in the national legislation of the Contracting States.

3. The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising in the interpretation or application of this Agreement. They may also consult with each other in order to eliminate double taxation in cases not provided for in this Agreement.

4. The competent authorities of the Contracting States may enter into direct contact with each other in order to reach an agreement and understanding of the preceding paragraphs. If, in order to reach an agreement, it would be advisable to organize an oral exchange of views, such an exchange may take place within the framework of a meeting of a commission consisting of representatives of the competent authorities of the Contracting States.

Article 26 Exchange of information

1. The competent authorities of the Contracting States shall exchange information that is necessary for the implementation of the provisions of this Agreement or the administration or application of national legislation relating to taxes of any kind and type levied on behalf of the Contracting States, their central or local authorities, to the extent that taxation is not contrary to this Agreement. The exchange of information is not limited to articles 1 and 2 of this Agreement.

2. Any information received by a Contracting State in accordance with paragraph 1 of this Article shall be considered confidential, as well as information received in accordance with the national legislation of that Contracting State, and shall be disclosed only to persons or authorities (including courts and administrative authorities) engaged in both assessment or collection, enforcement or prosecution, or consideration of appeals in respect of taxes referred to in paragraph 1 of this article, as well as supervision of all of the above. Such persons or authorities may use the information only for such purposes. They may disclose information during an open court hearing or when making court decisions.

3. The provisions of paragraphs 1 and 2 of this article may not be interpreted as imposing an obligation on a Contracting State.:

(a) To take administrative measures contrary to the laws and administrative practices of that or another Contracting State;

(b) To provide information that cannot be obtained under the laws or in the ordinary course of the administration of that or the other Contracting State;

c) provide information that would disclose any trade, business, industrial, commercial or professional secret or trade process, or information the disclosure of which would be contrary to government policy (ordre public).

4. If information is requested by one Contracting State in accordance with this Article, the other Contracting State shall take measures to collect the requested information, even if such information is not required by that other Contracting State for its own tax purposes. The obligation contained in the previous sentence is subject to the limitations of paragraph 3 of this article, but such limitations cannot be interpreted as allowing a Contracting State to refuse to provide information solely because there is no intrinsic interest in such information.

5. The provisions of paragraph 3 of this Article may not be interpreted as authorizing a Contracting State to refuse to provide information solely because the holder of the information is a bank, another financial institution, a nominee holder or a person acting as an agent or attorney, or because the information concerns a person with ownership rights.

The footnote. Article 26 as amended by the Law of the Republic of Kazakhstan dated 04/09/2018 No. 146-VI.

Article 27 Members of diplomatic missions and consular institutions

No provisions of this Agreement shall affect the tax privileges of members of diplomatic missions and consular offices granted by the general rules of international law or in accordance with the provisions of special agreements.,

Article 28 Entry into force

1. This Agreement shall enter into force after the Contracting States notify each other of the completion of all necessary domestic procedures.

2. The Agreement shall enter into force after the last notification referred to in paragraph 1 and its provisions shall apply.:

a) in respect of taxes withheld at source from income received on or after the first of January of the calendar year following the year in which the Agreement enters into force;

b) in respect of other taxes on income and property taxes, on income or property for any taxable year beginning on or after the first of January of the calendar year following the year. in which the Agreement enters into force.

Article 29 Termination

This Agreement remains in force until one of the Contracting States terminates it. Any Contracting State may terminate the Agreement after the end of 5 years from the date of entry into force of the Agreement by notifying in writing through diplomatic channels of the termination of the Agreement at least 6 months before the end of any calendar year. In this case, the Agreement is terminated.:

a) in respect of taxes withheld at source from income received on or after the first of January of the calendar year following the year in which the Agreement enters into force;

(b) In respect of other taxes on income and on property, on income or on assets for any taxable year beginning on or after the first of January of the calendar year following the year in which the Agreement enters into force.

In witness whereof, the undersigned, being duly authorized thereto, have signed this Agreement.

Done in Minsk, on the eleventh day of April 1997, in two copies, each in the Kazakh, Belarusian and Russian languages, all texts being equally authentic. In case of divergence of interpretation, the Russian text will prevail.

For the Government

Republic of Kazakhstan

Republic of Belarus

President

Republic of Kazakhstan

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