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

of December 24, 1996

About avoidance of double taxation and prevention of tax avoidance on profit and on the income

Government of the Kyrgyz Republic and Government of the Republic of Uzbekistan,

wishing to sign the Agreement on avoidance of double taxation and prevention of tax avoidance on profit and on the income, and also for the purpose of development and strengthening of economic cooperation between two countries,

agreed as follows:

Article 1 of Person to which the Agreement is applied

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 income taxes and to the income, levied according to the legislation of each of Contracting States, irrespective of method of their collection.

2. And on the income all taxes levied from total of income on the total amount of profit, or from the separate elements of the income or profit, including taxes on the income from alienation of personal and real estate and taxes on total amounts of the salary paid by the companies and also taxes on the income from property increase in value are considered as the income taxes.

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

a) in the Kyrgyz Republic:

(i) the income tax and the income from legal entities;

(ii) income tax of physical persons;

(further the referred to as "Kyrgyz taxes");

b) in the Republic of Uzbekistan:

(i) income tax and income of the companies, associations and organizations;

(ii) the income tax from citizens of the Republic of Uzbekistan, foreign citizens and stateless persons;

(further the referred to as "taxes of Uzbekistan").

4. This agreement is also applied to any identical and in essence to similar taxes which will be levied after signature date of this agreement in amendment or instead of the existing taxes. Competent authorities of Contracting States shall notify each other on any essential changes which will be made to their corresponding tax legislations.

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