THE PROTOCOL BETWEEN THE GOVERNMENT OF THE REPUBLIC OF UZBEKISTAN AND THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN

of March 23, 2017

About modification and amendments in the Agreement between the Government of the Republic of Uzbekistan and the Government of the Republic of Kazakhstan on avoidance of double taxation of the income and property of June 12, 1996

Government of the Republic of Uzbekistan and Government of the Republic of Kazakhstan,

wishing to sign the Protocol between the Government of the Republic of Uzbekistan and the Government of the Republic of Kazakhstan on modification and amendments in the Agreement between the Government of the Republic of Uzbekistan and the Government of the Republic of Kazakhstan on avoidance of double taxation of the income and property signed on June 12, 1996 in Almaty (further - the Agreement),

agreed as follows:

Article 1

Item 3 of article 2 of the Agreement to state in the following edition:

"3. Taxes to which this agreement extends are:

- in the Republic of Uzbekistan:

(I) income tax of legal entities;

(II) income tax;

(III) property tax

(further referred to as as "taxes of Uzbekistan");

- in the Republic of Kazakhstan:

(I) corporate income tax;

(II) individual income tax;

(III) property tax of legal entities and physical persons

(further referred to as as "taxes of Kazakhstan")".

Article 2

1. The paragraph third the subitem and) Item 1 of article 3 of the Agreement to state in the following edition:

"-Kazakhstan means the Republic of Kazakhstan and when using in geographical sense the term "Kazakhstan" means the state territory of the Republic of Kazakhstan and zone in which Kazakhstan performs the sovereign rights and jurisdiction according to its legislation and international law;".

2. The subitem е) Item 1 of article 3 of the Agreement to state in the following edition:

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