AGREEMENT BETWEEN THE KYRGYZ REPUBLIC AND REPUBLIC OF TURKEY

of July 1, 1999

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

Kyrgyz Republic and Republic of Turkey,

wishing to sign the Agreement on avoidance of double taxation and prevention of tax avoidance 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, or regional authorities irrespective of method of their collection.

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

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

a) in Turkey:

i) income tax;

ii) corporate tax;

iii) the collection established on the income and corporate tax (further the referred to as "Turkish taxes");

b) in the Kyrgyz Republic:

i) income tax of legal entities;

ii) the income tax from physical persons;

iii) tax on the income,

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

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

Article 3. General concepts

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

a) i) the term "Turkey" means the territory of Turkey, the territorial sea, also as well as sea space on which it performs jurisdiction or the sovereign rights for the purposes of investigation, production and preserving natural resources, according to international law;

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