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

of June 12, 1996

About avoidance of double taxation of the income and property

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

Wishing to sign the Agreement on avoidance of double taxation of the income and property, and for the purpose of assistance to further development of bilateral economic cooperation,

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 (profit) and on property levied on behalf of each Contracting State, its administrative divisions or local authorities irrespective of method of their collection.

2. All taxes levied from total income or on part of the income, including taxes on the income from alienation of personal or real estate, taxes on total amounts of the salary or remunerations, and also the property increment value duties belong to taxes on the income (profit) and on property.

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").

4. This Agreement will be applied also to any to similar or 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 of this Article. Competent authorities of Contracting States will notify each other on any essential changes in their tax legislations.

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