LAW OF THE REPUBLIC OF KAZAKHSTAN

of April 15, 2015 No. 303-V ZRK

About ratification of the Agreement between the Government of the Republic of Kazakhstan and the Government of the Socialist Republic of Vietnam about avoidance of double taxation and prevention of evasion from the taxation concerning taxes on the income

Ratify the Agreement between the Government of the Republic of Kazakhstan and the Government of the Socialist Republic of Vietnam on avoidance of double taxation and prevention of evasion from the taxation concerning taxes on the income made in Hanoi on October 31, 2011.

AGREEMENTS BETWEEN THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN AND GOVERNMENT OF THE SOCIALIST REPUBLIC OF VIETNAM

of October 31, 2011

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

Became effective on June 18, 2015 годаБюллетень international treaties RK of 2015, No. 4, of Art. 31

The government of the Republic of Kazakhstan and the Government of the Socialist Republic of Vietnam, being guided by the aspiration to strengthen and develop commercial, scientific, technical and cultural ties between both Contracting States and wishing to sign the Agreement on avoidance of the double taxation and prevention of evasion from the taxation 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 or its regional authorities irrespective of method of their collection.

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