„საქართველოსა და სან მარინოს რესპუბლიკას შორის შემოსავლებსა და კაპიტალზე ორმაგი დაბეგვრის თავიდან აცილებისა და გადასახადების გადაუხდელობის აღკვეთის შესახებ" შეთანხმება
📋 განხილვის ეტაპები
სხდომაზე განსახილველი პროექტი
✓ 81 ✗ 0
საქართველოს პარლამენტის დადგენილება
🏛️ კომიტეტები
- საფინანსო-საბიუჯეტო კომიტეტი წამყვანი კომიტეტი
- საგარეო ურთიერთობათა კომიტეტი კომიტეტი რომლის დასკვნაც სავალდებულოა
- დარგობრივი ეკონომიკისა და ეკონომიკური პოლიტიკის კომიტეტი კომიტეტი რომლის დასკვნაც სავალდებულოა
- განათლების, მეცნიერებისა და კულტურის კომიტეტი კომიტეტი რომლის დასკვნაც სავალდებულოა
- სპორტისა და ახალგაზრდულ საქმეთა კომიტეტი კომიტეტი რომლის დასკვნაც სავალდებულოა
- ჯანმრთელობის დაცვისა და სოციალურ საკითხთა კომიტეტი კომიტეტი რომლის დასკვნაც სავალდებულოა
- ევროპასთან ინტეგრაციის კომიტეტი კომიტეტი რომლის დასკვნაც სავალდებულოა
📅 დამატებითი ინფორმაცია
ბიუროზე განხილვის თარიღი 2012-12-17
ბიუროს ნომერი 14
📜 ტექსტი
განმარტებითი ბარათი
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26
შეთანხმება
PROTOCOL
Al the moment of signing rhe ..Agreemenr between Ccorgia and rhe Republic
Marino for the Avoidance of Doubre Taxation and the prevenrion
Respect to Taxes on Income and on Capital", the undersigncd
following provisions shall form an inregral part of rhc Agreemenr.
of San
of Fiscar Evasion with
have agreed rhar the
It is understood that:
l.
With rel'erence to Article 2. paragraph I . in the case of Georgia.
the tcrm "political
subdivisions" or "local authorilies.'means.,aclministrative_lerritorial
units., or ..local self
goveming authorities";
2. With reference to Anicle 5, paragraph 2, a ,'permancnt establishment.. mav includc
a server.
IN WITNESS WHEREOF rhe undeniigned, rluly authorised rhcrero,
have signed rhis
Protocol.
Done in dupricat"
tr,r,
2.i aoy or .5--.f!*h*. 2012. in
^,..f.g.V...Y.p.*..
Georgian, Italian and
English ranguages. aI th.ee texts
case ofdivergence
being equaly authentic. In rhe
of interpretation rhe Errglish text shall prevail.
For (ieorgi:t
For the llepublic of San Illrino
შეთანხმება
AGREEMENT
BETWEEN
C EORCIA
AND
THE REPUBLiC OFSAN MAR:N0
FOR
THE AV01DANCE OF DOUBLE TAXAT10N
⌒
AND
THE PREVENT10N OF FISCAL EVAS10N WITH RESPECT TO TAXES
ONINCOME AND ON CAPITAL
⌒
Georgia a,d rhe Republic or San Marint-r desiring ro promote and slrenglhen rhe
economic, cultural and scientific relations by concluding an Agreernent for the avoidance
ofdouble taxation u,ith respect to laxes on income and on capital,
Have agreed as fbllou.s:
Article I
PERSONS COVERED
This Agreement shall apply to persons who are residents of one or both of the
Contracting States.
Arricle 2
TAXES COVERED
l.
This Agreement shall apply ro taxes on income and on capiral imposed on bchalf
of a Contracting State or of its political subdit,isions or local authorities. irrespecrive of
the manner in which they are levied.
2.
There shall be regarded as taKes on income and on capital all taxes imposed on total
income, on total capital, or on elements of income or of capital, rncluding taxes on gains
fiom the alienation of movable or immovable propeny, taxes on the total amounts of
wages or salaries paid by enterprises, as well as taxes on capital appreciation.
3.
The existing taxes to which this Agreernent shall apply are in particular:
a) in the case of Georgia:
(i) profir rax;
(ii) income tax;
(iii) propeny tax:
(hereinafter referred to as "Georgian rax"):
b) in the case of San Marino:
the general income ux which is levied:
(i) on individuals:
(ii) on bodies corporare and proprietorships;
even if collected through a withholding tax
(hereinafler refened to as "San Marino tax").
4-
This Agreement shall appll. also to any identical or substantially, similar taxes thar
are imposed after the date olsignarure of lhis Agreenrenr in addirion to, or in place of, the
existing taxes. The competenr authorities of the contracting States shall notifv each other
ofany significant changcs that have been nrade in their respective taxation laws.
A rliclc -1
GENERAL DEFINITIONS
l.
For the purposes of this Agreemenr, rrnless the context othenrise requires:
a) the term "Georgia" means the rerritory detrned by Georgian legislation, including
land territory, its subsoil and rhe air space above ir. internal waters arrd terriroriol
sea, the sea bed, its subsoil and the air space above them, in respect ol which
Ceorgia exercises sovereignty, as ,r'ell as the contiguous zone, the exclusive
economic zone and continental shelf adjace,t to i(s territorial sea, in respect of
which Georgia may exercise its sovereign rights andr,r jurisdiction in accordance
with the international law:
b) the term "San Marino" means the Republic of San Marino. and, rvhen used in a
geographical sense. the territory of rhc Republic of san lvlarino, including any
other area within which the Republic of San Marino. in accordance wilh
international larv, exercises sovereign rights or.jurisdiction:
c) the tenns "a contracting State" and "the other Contracring sLate" mean ceorgia or
San Marino, as the contcxt r(quircs;
d) the rerm "enterprise" applies ro thc carrying on ofany business;
e) the term "person" includes an individual. a contpany and an.v- other body of
persoDs;
f) the term "company" nteans any body corporate or any entit). uhich is trcarcd as a
body corporare for tax purposcs:
g) the terms "enterprise of a Contracting State,, and ,'enterprisc ol' the orher
Contracting Staie" olean respectivel). an enterprise carried on by a resident of a
Contracting State and an enterprise carried on by a resident of rhe orher
Contracting Statei
h) the term "intemational tratfic" means anv transport by a ship or aircraft operated
by an enlerprise thal has its place ofeffective managemenl in a Contracting State.
except when thc ship or aircrati is opcrated solel), betrveen places iu the other
Contracting State;
i)
the term "competent authority" nleans:
(i)in Gcorgia
(ii) in the Republic of San Marino. lhe Minisrry of Finance or irs aurhorised
representative, and, for the purposes of Anicle 26 ..Exchange of
information", the Cenrral Liaison Oflice of the Republic ol-San Marinot
j) the term "national" in relation to a Contracring State means:
(i) any individual possessing rhe citizenship of rhar Conrracting Srare:
(ii) any legal person or partnership deriving irs srarus as such from rhe larvs in
force in that Conrracting Srate;
k) the term "business" includes the perfbrnrance of professional sen,ices and ol
2.
other activities ofan independent characler.
As regards the applicarion of rhis Agreement ar any time by a Conrracring Srate,
any term not defined therein shall, unless the conrexr olherwise requires. have the
meaning that it has at that time under the law of that Stare for rhe purposes ol thc raxes ro
which this Agreement applies, any nreaning under the applicable rax laws of rhar statc
prevailing over a meaning given to the term under other la\vs ol rhat Stare.
V⌒
Article 4
RESIDENT
L
For the purposes of this Agreement. the lernl "resident ol'a Contracling Slate.'
means any person who, under the laws of that State. is liable to tax therein by reason of
his domicile, residence, place of management or any orher crirerion ol'a similar nature.
and also includes that stare and any political subdivisions or local authorirl, thereo[. This
term, however. does not include any person rvho is liable ro rax in rhat State in respcct
only of income from sources in that Stare or capital situatcd rherein.
2.
Where by reason ol the provisions ol paragraph I an individual is a residenr of
both Contracting States, then his starus shall be determined as follows:
⌒
V
a) he shall be deemed to be a residenr only ofthe contracring Stare in which he has a
permanenr home available ro him; if he has a permanent honre available ro him in
both States, he shall be deemed to bc a resident only of the Srare wirh which his
personal and econonric relations are closer (centre of vital interests);
b) if the State in which he has his cenrre olvital inreresrs cannot be determined. or if
he has not a permanenr home avairabre to hinr in either State, he shal be creemed
to be a resident only of rhe State in which he has an habirual abode:
c) if he has an habitual abode in borh s(ares or in rreirhcr ol thenr. hc sha bc
deemed to be a residenl only ofthe State of wticlr he is a narional;
d) if he is a national of both Srares or of neirher of them, the comperenr aurhoriries
Ihe Contracting States shall settle the question by mutual agreement.
4
ol'
3.
Where by reason of the provisions of paragraph I a person other
lhan an
individual is a resident of both contracting srates, then ir shalt be
deemed to be a resident
only ofthe State in which its place ofeffecrive manaBement is
situated.
Ar̀icie s
PERMANENT ESTABLIS‖ M ENT
l.
For the purposes o[ this Agreernenl. lhe lernr "pcrnranent cslablishnlent"
means a
fixed place of business through which thc busincss o1'an cnterprise
is uholll or panly.
carried on.
2.
The term "permanent csrablishrnent', includes especially:
a) a place ofmanagenrenr;
b) a branch;
c) an office;
d) a factory;
e) a workshop and
⌒
f) a mine, an oil or gas well. a quarrv or any other place ofextracrion ofnatural
resources.
A building site or construction or insta ation project constirutEs a permanent
establishment only if it lasts more than six rnonrhs.
3.
Norwirhsranding the preceding provisions
establishnrent" shall be deerred not to includc:
of lhis Article. the lerm ,'permanent
a) the use of facilities sorely for the purpose of srorage. dispray or derivery of goods
or merchandise belonging to the enterprisei
⌒
b) the maintenance of a stock of goods or merchancrise beronging ro the
solely for the purpose ofstorage. display or delivery,
C)
the maintenance ofa stock ofgoods or merchanttise belonging
enrerprise
to rhc cnrerprise
solely for the purpose of processing by anorhel enterprise:
d) the mainlenance of a tixed place of busirress solelr
firr thc purpose
goods or merchandise, or ofcollecting inlbrnration. Ibr rhe
of purchasing
enterprise:
the mainenance ola lixed place ofbusiness solcl;. lor the purpose
on, for the enterprise, any othcr activity of a preparatory or auxiliary
ofcarrying
characrer;
f) the maintenance of a fixed place of business solery for any cornbination of
activities mentioned in sub-paragraphs a) to e) of lhis paragraph. provided that
the overall activity ofthe tixed place ol'business resulting lrom rhis combinarion
is ofa preparatory or auxiliary characler.
4.
Norwithstanding the provisions of paragraphs I and 2, where a person _ other than
an agent ofan independent status to whom paragraph 6 applies - is acting on behall'ofan
enterprise and has, and habitualll- cxercises. in a conrracting statc an authoriry to
conclude contracrs in the nanre olrhc cnrcrprise. rhat entcrprise shall be deenred lo have a
permaneDt establishment in rhat State in respect ot-anl. acrivities which rhar person
undertakes for the enterprise, unless the acriviries of strch person are linrired ro those
mentioned in paragraph 3 which. if'exercised through a fired place of business, would
not make this fixed place of business a permanenr establishment under the provisions of
that paragraph.
5.
An enterprise shall not be deemed to have a permanenr esrablishment in a
contracting state merely because it carries on busincss in that state throuBh a broker.
general commission agent or any other agent of an independent starus, providerl thar such
pcrsons are acting in the ordinary course of their business.
6.
The fact thar a company which is a resident of a Conrracring Stare controls or is
controlled by a company which is a resident ol'the other Contracting Stare. or which
carries on business in thar other stare (whelher rhrough a permanenr establishmcnr or
otherrvise), shall not of irsell consrirutc cirhcr conrpanv a pcrnranent csr.ablishrnent of thc
other.
Article 6
INCOME FROM IMI\,IOVABLE PROPERTY
l. Income derived by a resident ofa Contracting State Iiom immovable property
(including income lrom agriculture or lbrestry) situated irr the other contracring State
may be taxed in that other Srate.
2.
The tcrm "immovable propert!." shall have rhe nreaning rvhich it has under the law
of the co,tracting State in which lhe propcny in questio, is siruarcd rhe tcrnr shall in
any case include propeny accessory to rmmovable properly. livestock and equipment
used in agriculture and forestry, righrs ro rvhich the provisions ofgeneral law respecting
landed propeny apply, usufruct of inrmovahle properly and rights ro variable or fixed
paymenls as consideration for the working ol. or the righr to work. nrineral deposirs.
sources and other natural resources; ships and aircraft shall not be regarded as immovable
property.
3.
The provisions of paragraph I shall apply to incomc derived fronr the direct use.
letting, or use in any other fbrm of immovable property.
4.
The provisions of paragraphs I and 3 shall also apply to the inconte from
immovable property of an enterprise.
Ariicle 7
BUSINESS PITOFITS
l.
The profirs ofan enterprise ofa contracting Stare shaI be taxablc or)l). in rhal
statc
unless the enterprise carries on businr.'ss irr the other c)ontracting Sure
through a
pennsnent estabrishment situated trrerein.
the enterp'ise carries on business
If
aforesaid, the profits of rhe errterprise ma), be taxed in the orher state
them as is attributable to tllat permanenr establishment.
2.
as
but onry so nruch of
Subjecr to the provisions of paragraph 3, rvhere an enrerprise ofa Conrracting
Sratc
canies on business in the other contracting State rhrough a permanenr estabrishment
situated therein, there shall in each contracting State be attributed to thar pernranenr
establishment the protits which ir mighr bc expecred to nrake if it were a
distinct and
separatc enterprise engaged in the same or sinrilar activities under the
same or similar
conditions and dealing rvholl;- indepentlc.rly w.ith the cnrcrprise of *hich
ir is a
pennanent establishment.
l.
In determining lhe plofits ofc perrnancnr establishment. there shall bc, allowed
as
dcductions expenses which are incurred lbr the purposes of rhe permanenr estabrishmenl.
including executi'e and generar adminisrrarive expenses so incuned, whether
in rhe state
in which the permanent establishment is srtLrated or elscu.here.
4.
lnsolar as ir has been cusromary in a crontracring Stare ro determine the profirs
to be
attributed to a permanenl establishment on the basis of an apportiorrmenr ol'rhe
total
profits of the enterprise ro its various parls. nothing in paragraph 2 shar precrude
that
Contracting State from determining the profirs ro be taxed by such an apponionment as
may be custornarv; the nlethod of apporrionmcnr adopred shall. however. be such that the
result shall be in accordance rvith the principles conrained irr this Articlc.
5.
No profits shall bc attributed lo a pcrnranenr estabrisrrment by.. reason o| the rnere
purchase by that permanenr establishnrenr olgoods or merchandisc fbr the enterprise.
6-
For the pulposes ol the preccding paragraphs, the protits to be attribulcd to ths
permanent establishment shall be detenrrined by the samc nrethod year by year
there is good and sufficient reason to the contrarv.
unless
7.
Where profits include items of incorne which are dcak w.ith separately in othcr
Anicles of this Agreement. then the provisiorrs ot'tlrose Articles shall ,ot be afl'ected by
the provisions of this Arlicle.
Articlc 8
SHIPPING AND AIR -TRANSPORT
L
Profits from the operation of ships or aircratl in irrternational trafllc shall be
taxable only in the Contracting State in rvhich the place o1'eflbctive nranagc-rrent of the
enterprise is situated.
2. lf the place of efTective management of a shipping enterprise is aboarcl a ship.
then it shall be deemed to be situated in the Contracting State in wtrich the honre harbour
of the ship is situated. or. if lhere is no such honre harbour. in the Contracting Srare of
which the operator of the ship is a resident
3.
The provisions of paragraph I shall also appl1., to protits trom thc participation in
a pool. a joint business or an international operatrng agency,
Articlc 9
ASSOCIA「 EI)ENTERPRISES
I
.
Where
a) an enterprise of a Contracling State participates directly or indirectlr in the
management, control or capilal ofan enterprise oflhe other Contracting Slate. or
b) the same persons participate directly or indirectly in the management. control or
capital of an enterprise oi a Conrracting State and an enlerprise of the orher Contracting stale.
⌒
V
and in either case conditions are made or rnrposed between rhe two enrerprises in lheir
commercial or financial relations $,hich dift'er lrom those which would be made belween
independent enterprises, then any protits which ,uvould. bul for those condilions. have
accrued to one ot the enterprises, but. bv reason ol'those conditions. have not so accrued.
may be included in the profits of that enterprise and taxed accordingly.
2.
Where a Conl.racting State includes in the profits of an euterprise of thal State and
taxes accordingly profits on which an enterprise of the other Contracting State has been
charged to tax in that other srate and the profirs so included are profits which u,oulcl have
accrued to the enterprise of rhe llrst-nren r io necl State if the conditions rlrade berrveen the
two enterprises had been rhose which *ould have been nrade betrveen independent
enterprises, then that other state shall make an appropriate adjustment to the irnrounr of
the tax charged rherein on those protits- In derermining such adjusrnrenr. due regard shall
E
be had to the other provisions or this Agreenrent and the
Conrracting Smtes shall if necessarv consult each othcr.
conrpetcnt authoritics of thc
Article l0
DIVIDENDS
I.
Dividends paid by a company rvhich is a resident of a Contracring
Srare and
beneficially owned by the resident of the other conr.acting
State shalr be raxahre onry in
that other State.
2'
The term "dividends" as used in this Articre nreans inconre from shares,
"jouissance" shares or ''jouissance" rights, mining shares, founders,
shares or other rights,
not being debt-clainrs, panicipating in profits. as we as income
I'rom orher corporate
rights which is subjected to the same laxarror] treatment as income
riom shares by the
Iaws of the State of lvhich the conrpanv making the distribution
is a
rcsidenr.
L
The provisions of paragraph I shall nor apply if rhe beneficial
ou.ner of rhc
dividends, being a resident of a contracti^g Statc. carrics
on busincss rn the other
contracring stale of which trrc corrpan' paying rhc divicrends is
a residerrt rhr.ough pcrmanent establishment situated therein. and rhc holcling in rcspcct
a
of.which th,,_ dividends
are paid is cffectively connected rvilrr srrcrr pern']arcnr cstabrishnrcnr.
rn such case lhe
provisions of Article 7 of this Agrcenrent shall apply,
4.
Where a company which is a residcnt of a Contracting
income fiom the other Contracting Slate. that other State
Srate derives profirs or
-ry *, ,nlpo.a an1. tax on rhe
dividends paid by thc company. cxccpr insofar as such dividends
are paid ro a n".sidenr of
that other Srate or insolar as the holding in rcspccr of rvhich the
dividends arc paid is
effectively connscted with a permanent establishl]ent situated in rhar
othcr Srate, nor
subject the company's undistributcrr prolits ro a rax on rhe
company,s uncrisrr.ibuted
profits, eve, if thc dividends paid or the undisrributed prolirs
crrnsisl u,holly or panly of
profits or income arising iu such other Stare
A rriclc I I
INTEREST
I
lnteresr arising in a contracting Stare and beneficia y orvneri
by rhe residenr ofthe
other Contracting State shall be taxable only rn thar otlter Srare.
2.
The temr "interest" as used in this Articre nreans income ltom <Jcbr-claims ofevery
kind. whether or not secured by mortgage anrl whether or not carrying a right to
panicipare in the debtor's profrts. and in panicurar. income from governmenr
secu,tres
and income from bonds or debentures, including prcmiums anir prizes attcchins
to such
securities, bonds or debentures. Penalty charges for late pa',trrenr shall not be rr,garded
interest for the purpose of this Arlicle.
as
3.
The provisions ofparagraph lshall nor apply if the beneficial orvnerofthe inrerest.
being a residenl of a Contracting Sta(e, carries on husiness in the other Contracting Srale
in which the interest arises. through a pcrmanent establishmcnt siruated tlrerein and the
debt-claim in respecr of rvhich lhe inlercst is paid is ellccti'e15. connecred r'itlr such
pelTnanent establishment, In such case the provisions of Articje 7 of this Agrcenrenr shall
applv.
4.
Interest shall be deemed to arise in a contracting State when rhe payer is a residenr
ofthat State. Where, however, (he person paying the interest, rvhether he is a resiclenr ofa
Contracting State or not, has in a Contracting State a permanent establishment in
connection with which the indebtedness on which the interest is paid was incurred, and
such interest is bome by such permanent establishment, then such inlercst shall be
deemed to arise in the State in which the permanent esrablishrnent is situated.
5.
Where, by reason of a special relationship betweerr the paver and the bcneflcial
owner or belween both of them and some other person. the amount ol thc intcrcsr. having
V⌒
regard to the debt-claim for which it is paid, exceeds thc anrount w,hich would have been
agreed upon by the pa1.er and the beneficial ouner in llte absence ofsuch relarionship. rhc
provisions of this Article shall applv onh. ro rhe lasr-nrenrioned au.lo.nt, ln such casc. rhe
excess part of the pavntents shall renrain taxable according to thc larvs ol' each
Contracting State, due regard being had to the orher provisions ofthis Agreenrcrrr,
Article l2
ROYALTlES
I.
Royalties arising in a Conrracting Srare and beneficially owned by rhe resident of
l,he other Contracting State shall be taxable only in that other State
2.
The term "royalties" as used in this Article means payments of any kind received as
a consideration for the use ol, or the righr ro use, an1. copl,right ol'literarr.. arristic or
⌒
V
scientific work including software. cinemaro-oraph tilms and recordings lbr radio or
television broadcasting, any parent, trade mark. design or nrodel. plan. secrct forn.rula or
process. or tbr infbrmation concerning industrial. conrnrercial or scienrillc expcncncc
3. The provisions of paragraphs I shall not apply if the bcneficial ouner of rhe
royalties, being a resident of a Contracring State, canies on business in the other
Contracting State in which the royalties arise, through a permanenr esrablishmenr situared
therein, and the right or properry in respecr of which the royalties are paid is eii'ectively
connected rvith such permanent esmblishment. ln such case rhe provisions ol'Anrcle 7 of
this Agreement shall apply.
4. Royalties shall be deemed to arise in a contracting Smre when rhe payer is a resident
of the Contracting State. Where, however, tlte pcrson paying thc royalties. whethcr he is a
resident of a Conn'acting State or no(. has in a Contracting Statr: a pcrnranent
t0
establishment in connection rvith which thc Iiability ro pa) the royalries was incurred, and
such royalties are borne bv such pcrnrancnt cstablishnrent. then such royaltics shall be
deemed to arise in the State in which the permancnt esrablishrnent is situared.
5. Where, by reason of a special relarionship bcrw,ee' the pa'er and rhc bcnellcial
owner or betweeu both of the, and sourc other person. the anrount of the royalties.
having regard to the use, righr or information for rvhich they are pilid. exceeds lhe rnrounr
which would have been agreed upon by the payer and rhe beneficiar orvner in thc
absence
of such relationship, the provisions ol rhis Anicle shall applv only ro the last-menrioned
amount. ln such case, the excess parr of the pav,rents shall re'raln raxerbre according to
the laws of each contracting state- due regard being had to thc orhcr pr.visions of ihis
Agreement.
Articic 13
CAPITAL CAINS
⌒
l.
Cains derived b1. a rcsidcnr ot'a Coorracting Srare lrom the alienation of
immovable propeny referred to in Aniclc 6 and situated in rhe other (fontracting
State
2
Gains from the alienation of movabre propeny rornring part of the bLrsiness property
of a permanent cstablishmenr which an enterprise of a contracting Srate has in rhe other
contracting State including such gains I'rom rhe alienatiorr of such a pennanent
cstablishment (alone or with the u.hole enrerprisc), may he raxed in rhal orher slarc
l.
cains from the alienation of ships or aircrati opera(ed in inrernarionar traffic or
movable property pertaining to the operation of such ships or aircraft shal be taxabre
only in that contracting Stare in rvhich rhe place ol el't'ective nrrnagenrenr oI the
enterprise is situared.
⌒
4.
Cains liom the alie[arion ofany propertv other than rhal rclijrrcd to in paragraphs
l' 2 and 3 shall be taxablc only in rhe Contracting Srare of which thc arienaror is a
resident.
I
Subject to the provisiorrs ol Articrcs I 5, l 7. r g and l9 of this Agrccmcnr, salaries,
wages and other sirnilar relnuneration derived by a rEsident of a conlracting slate in
respect of an etnployment shall be taxablc onl;, in that State Lrnless the employment is
exercised in the other contracting State. Il thc enrplovnrent is so exercised. such
remuneration as is derived therelronr ma1.be taxctj in thal other State.
￨￨
ｌ ｌ ｌ ｌ ｌ ｌ ｌ ｌ
︱ ︱ ︱ ︱ ︱ ︱ ︱ ︱ ︱ ︱ ︱ ︱ ︱ ︱ ︱ ︱ ︱ ︱ ｌ ｌ ｌ ｌ ｌ ｌ ｌ ｌ ｌ ｌ ｌ ｌ ｌ ＝ Ｈ Ｈ Ｈ Ｈ Ｈ Ｈ Ｈ ＝ Ｈ Ｈ Ｈ ＝ Ｈ ＝ ＝ ＝ ＝ ＝ ＝
Article l4
INCOME FROM EMPLOYMENT
︱ ︱ ︱ ︱ ︱ ︱ ︱ ︱ ︱ ︱ ︱ ︱ ︱ ︱ ︱ ︱ ︱ ︱ ︱ ︱ ︱ ︱ ︱ ︱ ︱ ︱ ︱ ⁚ ︱ ︱ ︱ ︱ ︱ ︱ ︱ ︱ ︱ ︱ ︱ ︱ ︱ ︱ ︱
may be raxed in thar other Smre.
2.
Notwithstanding the provisions of paragraph l. remuneration derivcd by a residenr
of a contracting state in respect of an enrplovnrerr( exercised in rhe orher conrracting
State shall be taxable only irr the first-mcntioned Srare it:
the recipient is present in the other State for a period or periods nor exceeding in
the aggregate I83 days in any rwelve nronth period commencing or ending in the
Ｌυ
fiscal year concemed, and
the remuneration is paid by, or on behalf of, an employer w.ho is nol a resident oI
the other State. and
the remuneration is not bome by a pernranent establishment which the employer
has in the other State.
3.
Notwithstanding rhe preceding provisions of this Anicle, remuneralion derived in
respect of an employment exercised aboard a ship or aircraft operated in inrernational
traffic by an enrerprise ofa contracring Srarc, ma1 onl1.' be taxed in rhe contracting Stare
in which the place ofeffective malagenrent olthe cntcrprisc is situared.
Article l5
DIRECTORS' FEES
Directors' fees a'd other similar payments derived by a resident of a Contracting Srate in
his capacity as a nrember ol the board of directors or board of audirors of a company
which is a resident of the other Conrracting Stare may be [axed in lhar orher Srale.
Article l6
ARTISTES AID SPORTSIVTEN
L
Notwithstanding the provisions of Articles 7 and 1.1 of this Agreement, incomc
derived by a resident of a contracting State as an enterlainer, such as a thcatrc. motion
picture, radio or television aniste. or a musician. o[ as a sponsman, liom his personal
activities as such exercised in the other conrracting State. may be taxed in thlrt other
Stare.
2'
where income in respect of personal activities exercised by an entertainer or a
sportsman in his capacity as such accrues not to rhe entertainer or sporrsman himself but
to another person, that income nray, nolwirhstanding the provisions of Anicles 7 and l4
of this Agreement, be tuxed in the Contracting Srate in r+hich the activiries of the
enterlainer or sportsman are exercised.
3.
Norwirhstanding rhe preceding provisions o[ this Arricle. income deri'ed by
entertainers or sportsmen who are residcnts of a conrracting State from rhc acrivities
exercised in the other contacting State undcr a plan ol cuhural exchange bctu,een
the
Govemments of both contracting States sha bc exempt fronr rax in that other stare.
Article l7
PENSIONS
Subject to the provisions of paragraph 2 of Article l g of this Agreemenl, pensions and
other sinrilar remuneration paid to a resident of a contracting State in consideration of
past employmenr shall be taxable only in that Stare.
A rticlc l8
GOVERNMENT SERVICE
t.
a) Salaries, wages and other similar remuneratio,, paid by a Contracting State or a
political
subdivision, or a local authority thereofto an indiviclual in respect ofservices
rendered to that
State or subdivision or authority shall be taxable only in that Slate.
b) Horvever. such salaries, wages and other sinrirar remuneration sha[ be taxabre
only in the other contracting State if the services are renderecr in rhar State and the
individual is a resident of rhat Slare who:
(i) is a national of rhat Stare: or
(ii) did nor become a resident of rhat Srate solely tbr rhe purpose of rendering
the selvices.
a) Notwirhstanding the provisiorrs of paragraph l. pcrrsions and orher, similar
remuneration paid
by, or out of funds created by, a Contractrng State or a political subdivisions or a
local authorrty thereof to an individual in respect of services rendered to that state
or subdivision, or authority shall be taxable only in that Stare.
b) However. such pension and other similar remuneration shall he raxable only in
the other Contracring Srare if rhe individual is a resident of. and a national of. thar
State.
3.
The provisions of Articles 14, 15, 16. and l7 shall apply ro salaries. u,ages,
pensions, and other similar remuneration in respect of services rendered in
connecrion
with a business carried on bv a contracling Srare or a poriticar subdivision or a locar
authoriry rhereof.
ll
Article l9
PROFESSORS, TEACHERS AND RESEARCHERS
A professor, teacher or researcher rvho makes a temporary visit to a Contracting State for
a period not exceeding 2 years for the purpose of teaching or conducting research at a
university, college, school, or other sinrilar educational institution, and u,ho is, or
immediately before such visit was. a resident ol the orher Contracring State shall be
exempt from tax in the first-mentioned contracting Stale irr respcct ol'rcnrunerarion from
such teaching or research.
Article 20
STUDENTS AND BUSINESS APPRENTICES
l.
Payments which a sudent or business apprentice who is or was immediarely
before visiting a Contracting State a resident of the orher Contracting Stare and who is
present in the first-mentioned State solely for the purpose ol his education or rraining
receives for the purpose of his mainrenance, education or rraining shall not be taxed in
that State, provided (hat such payments arise lrom sources outside that Stale.
2.
Remuneration rvhich a student or business apprentice rvho is or was
immediately before visiring a conrracting State a resident ol rhe orher Conrracring Stare
derives from an employment which he exercises in the first-mentioned State for a period
or periods nor exceeding in the aggrcgare lE3 days in the fiscal ycar concerneti shall not
be taxed in the first-rnentioned state if the employnrenl is directly related to his studres or
apprenticeship carried out in that other State.
Article 2l
OTHER INCOME
[.
Items of income ofa residenl ofa Contracting State. wherever arising. nor dealr
with in the foregoing Articles of rhis Agreentent shall be raxable only in thar Srate.
2.
The provisions of paragr-aph I shall nor applt ro income. othcr than incorrre fronr
immovable properry as defined in paragraph 2 o[ Articre 6 of this Agreernenr. if rhe
recipient of such income, being a residenr of a Contracting State, carries on business in
the other contracting State through a pcn,aner( esrablishment situated lherein, and rhe
right or property in respect of which the income is paid is el'fecrively connecred with
such
permanent establishment. In such case the provisrons oI Article 7 ol this Agreement
applv.
l
shall
Articlc 22
CAPI'I'AL
l.
Capital represented by immovable propeny referred lo in Anicle 6 of rhis
Agreement, ovmed by a resident of a Contracting Statc and
situare<j in rhc other
Contracting State, may be taxed in thar other State.
2.
Capital represented by movable propertl, Ibrming part ol.the
a permanent establishment which an !'nlerprise of a contracring
Contracting State nlay be taxed in that orhel State.
bLrsiness properry of
Stare has in the other
3,
Capital represented by ships and aircrali operatecl in intemarional
rraffic and by
movable propeny penaining to rhe operation of such ships
and aircraft, shall be taxable
only in the Contracting State in which lhe place o[ effective managemenr
oI the enterprise
is situated.
4
All other elements of capitar of a resident of a conrracting Statc shaI
only in that State.
bc raxabre
Articlc 23
ELIMINATION OF DOI-]BLE TAXATTON
I
. In Georgia:
a) Where a resident of Georgia derives income or o\rns capital which, in
accordance with the provisions ol'this Agreement. nray bu" raxsd
in San Marino.
Georgia shall allorl.:
(i)
as a deduction from thc tax on the incomc of that residenr.
an anrount
equal to rhe income tax paid in San Marino:
(ii) as a deduction tiom the tax on rhe capital of that residorr, An anlount
equal to the capital tax paid in San Marino.
Such deduction in either case shall not. however. cxceecl lltc sums
which would have been accrued according ro rhe rules arrd rarcs
oI the tax
on this inconrc
and capital effecrive in Ceorgia.
b) Where in accordance with any provision of the Agreenrent income derived or
capital owned by a resident ol Georgia is exempt from tax in
Georgia, Georgia
may nevertheless, in calculating the amount of tax on thc rcmairring
ine,rme or
capital of such resident. take into accoullt rhe exempted income or capiral
In San Marino:
t:
Where a resident of San Marino derives income ol owns capital which.
in
accordance wirh the provisions of this Agreernent. mav be taxed in Ceorgia. San
Marino shallallorv:
(i) as a deduction from the tax on rhe incorne of thar rcsident, an amou.r
equar ro the
incomc tax paid in Georgia;
(ii)as a deducrion from the tax on rhe capitar ofrhat residenr, an amount
equar ro the
capital tax paid in Ccorgia.
Such deduction in either case shal not, however, exceed that pan of rhc income rax
or capiul tax, as computed before the deduction is given, which is attributable, as
the case may be, to the income or the capital which lnay be taxed in Georgla.
b) Whcre in accordance with any provision ofrhe Agreemenl income derived or capital
owned by a resident of San Marino is exempt from tax in San Marino, San llarino
may nevenheless, in calculating rhe umount of tax on the rcmaining income or
capiml ofsuch rcsident, uke into account the cxempted incomc or capital.
Article 24
NON.DISCRIMINATION
L
Nationals of a Contracring State shall not be subjecrcd in rhe other Conrracting
State to any raxa(ion or any requirement connecred rherewirh. which is other or
more
burdensome than the taxation and connected requirenrents to rvhich nationals
of that other
or may be
subjected. This provision shalr. norwirhsranding rhe provisions orArticre r.
also appiy ro
persons who are not residents ofone or both ofthe Contracring
Stares.
state in the same circumstances. in particurar with respect ro residence, are
2.
Stateless persons rvho are rt'sidenrs ofa C,ntracring State shaI no( be srbiccted
in
eirher contracting Snte to any taxario, or an' reqLrircnrenr connected therervith. rr.hich
is
other or more burdensonre than the raxation and connectcd requirements
ro which
nationals of the state concemed in the same circumsrances, in particular wirh
respect to
rcsidence, are or may be subjected.
3'
The taxation on a perrnanenr estabrishment which an enterprise of a
Conrracting
state has in the other contracting Srate shalr not be ress favourabry
levied in lhal other
on the same
activities. This provision shalr not be construed as obriging a contracring Srarc
lo grant to
residents ofthe other Contracting State any personal allorvances,
reliel'and reducrions for
taxation purposes on account ofcivir status or fanriry responsihilities lvhich
it grants to its
own residents.
State than the taxation revied on entcrprises of that other statc can-ying
4.
Except rvhere rhc provisions ol'paragraph I of.Articlc 9. paragraph
I l' or paragraph 5 of Articre 12, appry. inleresr. r.varries and othcr
5 ol.Anicle
disbursemenrs paid by
an enterprise of a Contracting State lo a rcsidenr oI thc other
contracting Stare shalr. for
be deductibre u,der the
same conditions as if they had becn paid to a residenr of the
first-menrioned slate.
Similarly, any debts of a^ enterpr.ise of a contracting state to
a resident ol thc other
Contracting State shall, fbr the purpose of rJetermining rhe taxable
capital of such
enterprise, be deductible under the same conditions as if
they had been conr.racred lo a
rcsident of the first-menlioflcd Slate.
the purpose of determining the raxabre protits of'such enterprise,
5 Enterprises ola contracring Srare. rhe capitar of which is wholry or partrv orvned
or controlled, directly or indirectly, by onc or nrore residenrs of the other
conrracting
State. shall not be subiected in the first-ntentioned State to an).
ta\ation or an),
rcquirement connected therewith n,hich is other or more hurdensonle
than thc raxation
and conne,ed requirements to *hich other sirnirar entcrprises
o| rhe first-nrentioned
State are or may,be subjecred.
6
The provisions oi rhis Anicre shalr, notwithsranding rhe prol.isions
ol'Arricle 2.
apply to the taxes ofevcry kind and descriprion.
Article 25
MUTUAL ACREEMENT PROCEDURE
l
where a person considers tha( the aclions of one or both of
result or will result for him in taxation nor in accordancc with
Agreement, he may, irrespective'r-the re.rcdics p'oridecr hy rrrc
the contracring States
rhe provisi.ns of this
cronresric rarv oI trrosc
states' present his case to the competenr aLrtrr,rirr .f rhe conrracring
Stare ol'r+hich he is
r4, ro rhat of rhe conrracting
State of which he is a nationar. The case must be presented within
three ycars liom the
first notification of the actiorr resulting in taxation not in accordance with
rhe provisions
of ftis Agreement.
a resident or, if his case cornes under paragraph l t.rf Articrc
2. The competenr authority shall endeavour, if the objcction appears to ir to be
justified and if it is not itserf abre to arrive at a satist'actory
sorution, to resorve rrre case by
mutual agreement with the competcnl authority of rhe orher Co,tractiug
Srare. rvirh a
view to rhe avoidance oftaxation rvhich is not in accor.dance with
this Agreemcnt. The
mutual agreement procedure shau expire by the end or rhe third year tb[owing
rhat in
which the case was presenred by the tax payer. If an agrecnrcnr is reached, ir shal
be
implemented notrvithstanding any time limirs in the domestic Iar.v of the
conrracting
States.
17
3
The comperen( authorities ul the contracting States shalr endeavour to resorve by
mutual agreement any di{'ticurties or doubts arising as ro the intcrpretalion or apprication
of the Agreement. They may arso consurt together for the erinrirration of doubre raxation
in cases not provided for in this Agreement.
4.
The competent authorities of the Contracting Srates may communicate with each
other directly, including through a joinr conrmission consisring ol themselves or rheir
representatives, for the purpose of reaching an agreement in the sense of the preceding
paragraphs.
Article 26
EXCTIANGE OF INFORMATION
l.
The comperent aurhorities of the Conrracting States shall exchange such
information as is foreseeably relevant for carrying out the provisions of this Agreement or
to the administration or enfbrcement of the dornestic larvs cangs.al,t* axes ol every kind
and descriprion imposed on behalf of rhe Conrracring Srates, or of their politicar
subdivisions or local aurhorities, insofar as the uxation thereunder is not contrary to the
Agreement. The exchange of inlbrmatltrn is nor restricred by Articles I and 2.
2.
Any information received under paragraph I by a Contracting State shall be
treated as secrct in the same manner as inforrnation obtained under the domestic law ol
that state and shall be disclosed only ro persons or aulhorilies (including couns and
administrative bodies) concemed with tlre assessment or collecrion of. the enforcement or
prosecution in respect of. the determination of appeals in relation to the taxes referred
ro
in paragraph l, or the o'ersight of rhe above. Such persons or authorities shall use the
information only for such purposes. They may disclose the inlbrmation in pLrblic courl
proceedings or in judicial decisions.
3.
In no case shall the provisions of paragraphs I and 2 be construed so as l.o impose
on a Contracting State the obligation:
a) to carry out administrative measures at variance with the larvs or the
administrative practice of thar or of lhe other Contracting Srate;
b) to suppty inlormation which is nor obtainable under the raws or in the normar
course ofthe administration ofthal or of the other Contracring State;
c) ro supply information which rvourd discrose any rrade, business, industriar,
commercial or professional secrer or trade process, or information. the disclosure
of which would be contrary to public policy (ordre puhlic).
4.
If inlormation is requesred b-v a Conrracri,g Stare in accordance with this Arricre.
the other contracting Srate shall use irs inlormation sathcring measures
to obtain the
requested information. even though rhar other Srare mav nol need such infornration
for its
own lu* purposes. The obligation contained in the preceding sentence is subject
ro the
t6
limitations of paragraph J but in no case shall sLrch linritations be construed to permit a
Contracting State to decline to supply information solely becausc it lrtrs no
domestic
interest in such information.
5.
In no case shall the provisions ofparagraph I be construed to permil a Contracring
State ro decline to supply informarion solely because the information is held
by a bank,
other financial instittrtion, nominee or person acting in an agency or a fiduciary
capacitl
or because it relates to ounership interests in a person.
Article 27
MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR POSTS
Nothing in (his Agreemenr shal affecr rhe fiscar privireges of members
of dipromatic
missions or consular posts under the generar rures of inremationar
ra,. or under the
provisions of special agreements.
Article 28
AMENDMENTS
Upon mutual agreement of the Contracting States, amendnrents and addirions
may be
introduced to this Agreement, arranged as separate protocols and making
integral parls of
this Agreement. These amendments srrar enter into r'rce subject to the provisions
of the
Article 29 ol this Agreement.
A rticlc 29
ENTRY INTO FORCE
l.
Each of the Contracting States shall notify in writren form the other
through
diplomatic cha,nels of the compretion of the procedures necessary for the
entry into force
of this Agreernent.
2.
This Agreement shall enter into force on the date of receipt or' rhe later
notificalion indicating the conrpretion of the regar procedures necessary for the entry
into
force of this Agreement. This Agreemenl shall have ell'ect:
a) in respect of taxes ivirhheld at sourcc. on the anrounts collected on or
Janrrary of tlre calendar year ncxl fbllorr,ing the
after I
),car in which rhc Agrcemenr
enters into force;
b) in respect ofother raxes,n income and .n capitar chargeable firr any taxabre year
beginning on or alier I January olrhe calendar year next fbllouing the year in
which lhe Agreement enters into force.
l9
Article 30
TERMINATION
This Agreemenl shall remain in lbrcc untir tcrminared by a contracring Stare. Either ol
the contracting State may alter the expirari'n of a period ol'five years from rhe date of
its entry into force, terminate this Agreenrent. by giving *'ritten notice or'ren,ination
to the other contracting State rhrough rhe diplomatic channels al leasr six monrhs
before the end of auv calendar vear. ln strch event- Lhis Agreemcnt shall ccasc ro havc
effect:
a) in respecr of taxes rvithhcld at sourcc, on thc anrounts collected on or after
January of the calendar 1.ear next lbllorr ing the rcar irr rrhich thc noticc is gir en:
b) in respect of other taxes tin income and on capital chargeabre for any raxabre year
beginning on or after I January ofthe calendar year next following the year in which
the notice is given.
In witness whereofthe undersigned, duly authorised thereto. ha.,c signed this Agreement,
⌒
For Georgia
For the Republic of San
Marino
D
塚
20