The agreement between the Government of the Republic of Tajikistan and the Government of the Republic of Moldova on avoidance of double taxation and prevention of tax avoidance on the income and on property (capital)

of November 5, 2002

The government of the Republic of Tajikistan and the Government of the Republic of Moldova, wishing to sign the Agreement on avoidance of double taxation and prevention of tax avoidance on the income and on property (capital), agreed as follows:

Article 1. Persons to whom the Agreement is applied

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

Article 2. Taxes to which the Agreement extends

1. This agreement is applied to the taxes on the income and on property (capital) levied on behalf of one of Contracting States or its administrative and territorial units, or regional authorities irrespective of method of their collection.

2. All taxes levied from the total amount of the income on the total amount of property (capital) or from their separate elements, including taxes on the income from alienation of personal or real estate, taxes levied from the total amount of the salary or salary paid by the companies and also the taxes levied from the income from capital gain are considered as taxes on the income and on property (capital).

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

a) in the Republic of Tajikistan:

1) tax on the income (profit) of legal entities;

2) the income tax from physical persons;

3) property tax of the companies;

(further referred to as as "taxes of the Republic of Tajikistan").

b) in the Republic of Moldova:

1) income tax;

2) non-personal tax;

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

4. The agreement is applied also to any identical or in essence to similar taxes which will be levied after signature date of this agreement in amendment or instead of the existing taxes. Competent authorities of Contracting States will notify each other on any essential changes made in their existing tax legislations.

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