THE CONVENTION BETWEEN THE REPUBLIC OF KAZAKHSTAN AND THE REPUBLIC OF LITHUANIA

of March 7, 1997

About avoidance of double taxation and prevention of evasion from the taxation concerning taxes on the income and on the capital

The Republic of Kazakhstan and the Republic of Lithuania, wishing to sign the Convention on avoidance of double taxation and prevention of evasion of the taxation concerning tax on the income and on the capital,

agreed as follows:

Article. 1 Persons to whom the Convention is applied

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

Article. 2 Taxes to which the Convention extends

1. This Convention is applied to the taxes on the income and on the capital levied on behalf of the Contracting State or its regional authorities irrespective of method of their collection.

2. All types of tax levied from total of income, from the total amount of the capital, or from separate elements of the income or the capital including taxes on the income from alienation of personal or real estate, and also taxes levied from the income from capital value addition are considered as taxes on the income and on the capital.

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

a) in Kazakhstan:

(i) tax on the income of legal entities and physical persons;

(ii) Property tax of legal entities and physical persons;

(further referred to as as "The Kazakhstan tax"

b) in Lithuania:

(i) income tax of legal entities (juridini asmenu pelno mokestis);

(ii) income tax (fiziniu asmenu pajamu mokestis);

(iii) tax on the companies using the state capital (palukanos uz valstybinio kapitalo naudojima);

(iv) non-personal tax (nekilnojamojo turto mokestis);

(further referred to as as "The Lithuanian tax"

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

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