THE CONVENTION BETWEEN THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN AND THE GOVERNMENT OF THE AZERBAIJAN REPUBLIC

of September 16, 1996

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

The government of the Republic of Kazakhstan and the Government of the Azerbaijan Republic 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 avoidance of double taxation and prevention of evasion from the taxation concerning taxes on the income and on property, agreed as follows:

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, the collectable Contracting State or its administrative-territorial divisions or regional authorities, irrespective of method of their collection.

2. All taxes levied from the total amount of the income or from separate elements of the income 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 property increase in value are considered as taxes on the income.

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

a) in the Republic of Kazakhstan:

(i) corporate income tax;

(ii) individual income tax

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

b) in the Azerbaijan Republic:

(i) income tax of legal entities;

(ii) income tax

(further referred to as as "The Azerbaijani taxes");

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