AGREEMENT BETWEEN THE KYRGYZ REPUBLIC AND REPUBLIC AUSTRIA

of September 18, 2001

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

The Kyrgyz Republic and the Republic Austria, wishing to sign the Agreement on avoidance of double taxation and prevention of evasion from the taxation concerning taxes on the income and on the capital, and confirming the aspiration to develop and strengthen economic, scientific, technical and cultural cooperation,

agreed as follows:

Article 1. Persons to whom 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 taxes on the income and on the capital, levied on behalf of the Contracting State, irrespective of method of their collection.

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

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

a) in Austria:

1) income tax;

2) corporate tax;

3) land tax;

4) tax on the agricultural and forest enterprises;

5) the ad valorem tax of the empty land area, (further mentioned as "the Austrian taxes");

b) in Kyrgyzstan:

1) the income tax and the income from legal entities;

2) the income tax from physical persons;

3) land tax,

(further mentioned as "taxes of the Kyrgyz side").

4. This agreement is also applied to any identical or 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 will notify each other on any essential changes which will be made to their corresponding tax legislations.

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