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

of November 17, 2000

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

Government of the Kyrgyz Republic and Government of Malaysia,

wishing to sign the Agreement on avoidance of double taxation and prevention of tax avoidance concerning taxes on the income,

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 the taxes on the income levied on behalf of the Contracting State irrespective of method of their collection.

2. As taxes on the income all taxes which assess comprehensive income or elements of the income shall be considered.

3. This agreement extends to the following existing taxes:

(a) in Malaysia:

(i) income tax;

(ii) tax on the income from oil products, (further the referred to as "Malaysian taxes");

(b) in the Kyrgyz Republic:

(i) income tax and income of legal entities;

(ii) the income tax from physical persons, (further the referred to as "Kyrgyz taxes").

4. This agreement will be applied also to any to taxes identical or similar in essence which will be imposed after the signature of this agreement, in amendment or instead of the existing taxes. Competent authorities of Contracting States will shall inform each other on the considerable changes made to their corresponding tax legislations.

Article 3. General determinations

For the purpose of this agreement if other does not follow from context:

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