The agreement between the Kyrgyz Republic and the Republic of Tajikistan on avoidance of double taxation and prevention of tax avoidance on the income and the capital

of May 6, 1998

Kyrgyz Republic and Republic of Tajikistan,

being guided by the aspiration to develop and strengthen economic, scientific and technical and cultural cooperation between both States and for the purpose of elimination of double taxation of the income and the capital, decided to sign this agreement and

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 is applied to the taxes on the income and the capital levied according to the legislation of each of Contracting States irrespective of method of their collection.

2. All taxes levied from total of income, the total amount of the capital or from separate elements of the income or the capital including taxes on the income from alienation of personal and real estate, taxes levied from the salary fund, paid by the companies and also the taxes levied from the income from capital gain are considered as taxes on the income and the capital.

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

a) in the Kyrgyz Republic:

the income tax and income from legal entities;

the income tax from physical persons

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

b) in the Republic of Tajikistan:

tax on the income (profit) of legal entities;

the income tax from citizens;

property tax of legal entities and physical persons;

(further the referred to as "Tajik taxes").

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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