The convention between the Government of the Republic of Kazakhstan and the Government of the Russian Federation On elimination of double taxation and prevention of tax avoidance on the income and the capital

of October 18, 1996

The government of the Republic of Kazakhstan and the Government of the Russian Federation, being guided by the aspiration to strengthen and develop commercial, scientific, technical and cultural ties between both States and wishing to sign the Convention on elimination of double taxation and prevention of tax avoidance on the income and the capital,

agreed about the following:

Article 1 of Person to which 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 taxes on the income and the capital, levied by the Contracting State or its administrative-territorial divisions, or regional authorities, irrespective of method of their collection.

2. As taxes on the income and on the capital all taxes levied from total of income or the capital or on separate elements of the income or the capital, including taxes on the income from alienation of personal or real estate, taxes levied from the total amount of salary or salary paid by the companies and also the taxes levied from the income from capital gain will be considered.

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

a) in the Republic of Kazakhstan:

I) the income tax from legal entities and physical persons;

II) property tax of legal entities and physical persons;

(further referred to as as "The Kazakhstan taxes")

b) in the Russian Federation:

I) income tax (income) of the companies and organizations;

II) the income tax from physical persons;

III) property tax of the companies;

IV) property tax of physical persons;

(further referred to as as "The Russian taxes").

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info