The convention between the Republic of Kazakhstan and the Republic of Moldova on avoidance of double taxation and prevention of tax avoidance on the income and on property

of July 15, 1999

The Republic of Kazakhstan and the Republic of Moldova, 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 tax avoidance on the income and on property,

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 the taxes on the income and on property levied on behalf of the Contracting State or its administrative divisions or regional authorities irrespective of method of their collection.

2. All types of tax levied from total of income, from the total amount of property, or from separate elements of the income or property including taxes on the income from alienation of personal or real estate, taxes levied from the total amount of the 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 and on property.

3. The existing taxes to which the 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 "the Kazakhstan tax");

b) in the Republic of Moldova:

(i) income tax;

(ii) property tax; (further "the Moldavian tax").

4. This Convention is also applied to any identical or in essence to similar taxes which will be levied in addition to the existing taxes or instead of them after signature date of the Convention. 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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