AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN AND GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA

of September 12, 2001

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

Government of the Republic of Kazakhstan and Government of People's Republic of China,

Wishing to sign the Agreement on avoidance of 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 which 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.

2. All types of tax levied from total of income, or from separate elements of the income including taxes on the income from alienation of personal or real estate, and also capital gain taxes are considered as taxes on the income.

3. The existing taxes to which the Agreement extends are, in particular:

a) in Kazakhstan:

(i) tax on the income of legal entities;

(ii) tax on the income of physical persons;

(further referred to as as "The Kazakhstan tax");

b) in China:

(i) the income tax from physical persons;

(ii) the income tax from the companies with foreign investments and from overseas enterprises;

(further referred to as as "The Chinese tax").

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 in their corresponding tax legislations, during the period of time corresponding for them after such changes.

Article 3. General determinations

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

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