The agreement between the Government of the Republic of Uzbekistan and the Government of the Republic of Moldova on avoidance of double taxation of the income and prevention of tax avoidance on the income and on property

of March 30, 1995

Government of the Republic of Uzbekistan and Government of the Republic of Moldova,

wishing to sign the Agreement on avoidance of double taxation of the income and prevention of tax avoidance on the income and property,

agreed as follows:

Article 1. Scope

This agreement is applied to persons who are residents of one or both Contracting States.

Article 2. Taxes to which the Agreement extends

1. This agreement extends to the taxes on the income and on property levied on behalf of the Contracting State or local authorities irrespective of method of their collection.

2. All taxes levied from total income or from part of the income including taxes on the income on alienation of personal or real estate and taxes on the total amounts of the salary or remunerations paid by the companies belong to taxes on the income and on property.

3. Taxes to which this agreement extends are in particular:

a) in relation to the Republic of Uzbekistan:

i) income tax (income) of the companies, associations and organizations;

ii) the income tax from citizens of the Republic of Uzbekistan, foreign citizens and stateless persons;

iii) property tax

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

b) in relation to the Republic of Moldova:

i) income tax (income) of the companies;

ii) the income tax from physical persons;

iii) property tax

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

4. This Agreement will be applied also to any in essence to similar taxes which will be levied by any of Contracting States after signature date of this agreement in amendment or instead of the taxes specified in Item 3. Competent authorities of Contracting States will notify each other on essential changes in their tax legislations.

Article 3. General determinations

1. For the purposes of this agreement if other does not follow from context:

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