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ბიუროზე განხილვის თარიღი 2016-12-28
ბიუროს ნომერი 18 (11:30)
📜 ტექსტი
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A(lR卜 11ヽ lド ヽ :
DETヽ EEヽ
TIIE C.ovERNMEヽ 1 0F CLoR(1:A
Aヽ D
THE COヽ TRNヽ lEヽ T()F llIE KYRCYZ REPtlBII(
F()lく
THE Aヽ ′
く)1;)Aヽ CE 01 1)ot BLに
「 Aヽ ヽ r10ヽ
Aヽ 1)
THE PREヽ Eヽ 110ヽ ()「 FIs(AI Eヽ
.、
ヽ1()、 ヽ
ヽII:i RESPF(1 :()I、 ヽFヽ
く)ヽ Iヽ (て ,ヽ !F
Thc Oovcmmont ofcao.gi! lnd thc Covcmm.nl ofthe
Klrgyz Republic, deriring ro pmmore and
strcnghcn ftr rf,onornic. cultural 0d scicntific ,elation. by
concluding
ti,. ,f,"
svoidsnce ofdoublc taxrlion \rith rlsFct to 6xcs on income,
"n
ai*.."r,
Hav! agred as ibllo*si
J´ ｀ 、
̀｀
Ar:icle l
PERSoNs cOVERED
This Agrccment sha‖ apply tO pc、 Ons、 、ho arc rc、 ldents(,1011せ て
,r loth.,l thc(,Ontr●
ゞ[ing siatts
Arlicto:
T.{\ES CO}ttRED
I.
This AgIt mcnt shall rpply to ts.xcs on incomc impolad on bchal f oi a Conrractio8
Stal€ or of
its ldministrativc subdivisions oa locrl authorilies. irrcspcctiyc of rhe
manner in wh;h they ar€
levied.
2. Thcrc shall bc rEglrdcd !s tlxcs on incom€ all taxes imposcd on totll incorhc. or on clemcnts
ofiooome, including taxcs on gains fiom thc alienation ofmovsblc or immovable propcrty.
d|? tolll ahounts ofwagcs oa salaries paid bt enterprises. as well as bres
l.
taxes on
on capiral appreciatron.
lhe exisling ta\es to which th. ASrcenrent \halt rpph arc in padicula|
in rhc easc ofCrorgir:
r) rhc prolll la\:
ii) rhe inuome ra\:
(hercinaller rel_cFcd ro as Ceortran b\"r_
b)
in th. case ofrhe K,,-rgyz Rcpublic :
i) tax on income and p.ofirs of jcSal p€r:onsi
ii) incom€ tax on individuals:
(h€Eineiq .ef.rred to a. " Kyrglz Tf\')
4. The Agre€mcnt shall spply also to srly identical or subsirntially simjlar laxes that are imposed
ancr the dalc ofsignatu.e ofrhc Agrccmcnr in addirion lo. or in place
ol. rhe e\isling u\et. fhr
compcEn! auihorilies of thc Conrr.cting Stares \hall notii each
orher of an\ signiticanr cianges
lhal h.ve bcen made in $eir lsxalion la$s
Articlc J
GENERAL DEFIMTIONS
For thc purposcs oflhis Aglramcnt, unlcss the co exl othc$,ise
1
nquiras:
a) thc lcrm "Cco4ia" mcans rhe aerilory defincd b) Ceorgian legislation. includ,ng land
tenilorv. its subsoil and rhe air space ahorc it. inlemal $aleE anij rcrriroriat
sea. rie sea
bcd. its sub-soil and lhe air spacc ahr\e thcm. in respecr ot which Georsia
c\er.is\
sover.ignl!. ils *ell as the conliguour zon(. rhc erclusiv. cuonr,,,,. ,.n. una
cnnr,n.ntut
shelf adjac€nl to its Erriiorisl sca. in resF,(ct of$hich GcorSia
ma\ a\ercise ils sovereign
righ6 and/orjuidiction in accordancc wilh lhc inrcmrtionsl la*t
b) thc tcrm'Xyrgyzstrtl" mcans fic Ky.gyz R.public, Wh.n us.d in thc geographical
sense
thc Enn 'Kyrglusrn" maans &rritory on *hich thc Kyrgyz Republic
carricd out sorercign
righls sndjurisdiction in eaord&rce wilh intcnr{ional tlw ad in which
the Gxation laws
ofthc KyrSlz R.public .rt io forEc;
c) tha tcms 'a Contrrcting Sur." .nd "the othcr Cont6cting Stare,. mean Cmrgia or Kvrgyz
Rapublig as thc cootaxt r.quiEsi
d) the tlrm "pcrson" includes an individual. a cornpan) and on\ other bod! ofpcrson\:
e) rhc tclm "compan)" means anlkrdi corp.virc or an! entin \hich is lrearcd as a bod!
orporale lor lar purpo\e!:
thc terms "enlerprise ofi Conracting State., and ,,enlerprise ol
mean resfrectivcl\.an cnrcrprisc canied on b\ a rcsidenr
prisc csrri€d on by s r€sidcn! oflhe other Conlmcting
g,
the o$er Conraclrn! Slaae,,
ofa Conlmrting SUte and rn enrer-
Stalc:
the term "inrlmrlionat rraflic. mcrns an) lranspdn bv a ship, aircrall.
railwsr or ro6d
r.hicles operatcd b) ar .nrerr,rise thal has its placc of effccri"e
managemcnr rn a
Conrmctin! Slslc, cxccpt whan the shap, aircran, railwa) or road vehicle
is op-erated solely
bclwecn places in rhe oiher Contracling Slare:
h) lhc lerm "compctcnt authority,. rntans:
i) in Oeorgia. the Minisrry offinance or ils authoriscd repr.seourive:
ii) in the K.-rgyz Repnblic. rhe \li.i(r\ df Econom) of rhc K)rt)z Rcp bti! or irs
aulhorized rcpresenlatitc:
i) lltr lerm "nalionsl" ill rclation to a Contracting Siate ntcans:
an! i0dividurl posscssing the citizenship or narionalil!
any legal person or pa(ncBhip or associalion dcriving
in force in that Contracdrg Stlle.
(c<^
ト
of lhal ( ontracridg Stale: and
hs status as such irom the laws
2.
As regards thc application of$c Agrc€mcnt ar .ny rim. by . Conlmcling Slate. an! rcrm nol
dcfin.d lhcrEin shall, unlcss lhe conlcxr orh€rwise rcquirEs havc lhc meaning thar k has al lhal rime
under the law of lhat Stste for the purposes of rhc taxes ro which thc Agrecmcnr applies, any
meaning under the applicable tax laws of thal Srate prevailing over a meaning gjven to the tcrm
under orher laws of that State.
Artich 4
Rf,SIDTIT
l.
For th€ purposcs of rhc Agrccment. thc lcrm'tesident ol'a Conhcting Statc,.mcjn\ nn]
person \vho. undcr thc lar,rs of thal Slatc, i5 liatrlc ro la\ therern b\ realon ot. his ijomicile.
residcncc, place ol managem.nt or an) other.ritcnon ol a rinilar nature. and also includes thal
Srat. and an) administralire subdivisions.r loral authorit! rhereof. This refin, however. does not
includc sny pelson who is liable to tax in rhat Sele in rcspccl only of incomc from sourc€s in thal
Statc or crpial situatcd 6errin.
2.
Whara by rcrson of thc povisiom of pangraph
I an individual is a residcnt of borh
CofltadinS Silllr thcn his sratur shall be dctarmin.d.s follows:
a) ha shall bc deemed to bc a rasident onll of rhc Contrrcting Slate in which he has a
pcrmancnt homc avaitabtc to him: if hc has a permancnt home atailable to him in both
Strres, h! shall bc dccmcd to bc a residenl onl]- of$e Srsre lrirh $hich his pel1ioml and
economic rc16lions arE closcr (ccntre ofvital intcrests);
b) il lhe Stalc in which he has his centre L'l \rti! inrerests cinnor h. dctcrmined. or it h€ has
not a permancnr hr)me a\'ailable to him in ei$er Skte. hc shall bc dc.med to bc a rcsidcnl
only of&c Statc in lrhich hc has an habilual ah<'de:
c) ifhc hassn habirual abode in both Srales or in ncilhcr of them. hc shall be deemedtob€a
Esident only ofthc Slstc of which he is a netionrt:
d) if he is s mtioMl of both Srdcs or of neither of ftcm, thc complent authorilies of the
Contncting Sutcs slEll scllc tha question by mutual sgacanent.
3. Whcrc by rcason offic provisions of paragraph I a p.Ron olher than an individual is i rcsid.nl of both Cootracting Slat€s. rhcn it shall br dccmcd ro be a rcsidenl onl) of the Srate in r\hich
its placc ol etlectivc mlnsgcmcnr is silu.led.
l
Aflicl€ 5
PERMANENT ES'TABLTSHMENT
l.
For the purpoccs ofthis Agrcmln! $c tcrm ..p6n&Enl csfablishmcnt,.
ofbusinrss $rough which th. bosircss of.n
mcans a fixed placc
c crprisc is wholly o. psnly ca.ricd on.
2. Thc term "pcrmanan csrablishmenr" includcs esp.ciall):
a) a plec of m&sgqncnt;
h) , br.rrch:
c) !n ollicci
d) a factory;
e! i *'oAshop and
l) amine.anoilorgasu€ll.ilquarryoran\!,lherplacrole\tmclionofnatural resoure$
l.
A hlilding site or construclion or inslrlt,Inn nrcl.(r nn.rirurs u pc.muncnr cnabtishmcnr
only ifit lasts more than six months.
4. Notwithstanding lhe prcccding provisioos ofthis Aniclc, $c l.rm "permancnt cnablishmcnt,,
shall bc dcsm.d not io include:
a) lhe use ol flcilitics sol.ly for dlc purposc of $orsgc, display or dclivery of goods or
merch$disc bclonging io thc cnterprisci
b) the maintenancc ofa stock of goods or merchandis€ bclonting to the enterprise solely
the purposc of sromtc, display or dctivEry:
for
c) the mairtcnance ofa stock of Boods or mcrchandise belonging ro ihe enrerpflse sotet) lbr
the pu4rose ofproccssing by lDorher enterpri.ci
d) lhe mainrenance of a ti\ed place o f hu sinc\\ solet) tbr he purposc o a pur. hasing good! or
I
m(rchandise. or of collecling informtr!ion. lbr rhc cnre.prisc;
c) the maintamncc ofa fixcd placc of business solcly lor thc purpose of carrying on. for the
rntcrprisa rny o&rl rcrivity ofa Flperalory or auxiliary charscrcc
0 thc maintcnancr of . fixcd plac! of busincss solcly for .ny combinalion of acrivaties
mcntioncd in subDaragrrphs a) to ?,/, pmvidcd rh't 6c ovcrrll activity ofthe fixed placc
busincss niulting from thiscombination is ofa prsparatory orauxiliary
of
character.
5. Notwith$rrding thc provisions of paragraphs I and 2. ixhcrc a perso! -otlrcr Uan an agenl of
rn ind.p. c si.rus io whom pa.!8ftph 6 apprics- is acliDg on behafofan
enrerprise and hss. and
habiually exercises, in a Conuacting State an authoril) ro conclude
enlerpise. thal enlcr?rise shall bc dcrmed to hayr a permanenl
conlracrs i; the name of$e
esBblishmenl in thal Stale in especl
ofany acriviries which thal pcrson undenatcs li)r lhc enicrprisc. unless rllc rcra!ities ot sLr.h pcrson
are limited lo thos€ mentioned in prragraph I shich. ife\ercised rhrough a tlxed place olb[siness.
would not mak. this fixad placc ofbusincss a perna[ent csnblishment under Ihe provisions ofthlr
par"graph.
6. An cntqprise slull not bc dcemad to have a parmarcnt calahlishmenl in a Contracting Statc
mcrely bcclusc it car.ics on buiincss in that SEl. through a broker, Bencrat commission agent or
qny other agcnt of so indcpcndcnt statust provided thal such
f,€6ons are acting in rhe ordinary
coursc of lhcir busineas.
7.
the facl thal a comp.nl, which ;s r rssid.nt ol a Conrracling Srate corlrols or is co rro ed b,
a compan) which is a Esidcnt ofthe other Conlracting Slale. or which carries on busincs\ in thal
olher State (whether lhrouSh a permanenr e\rablishment or oth.^!is.l. ihall nol !t'
ilrlt e, slirtnc
cither conrpsn) a permsnent establishntenr ot the (,rhcr.
Article 6
INCOME FROM IMMOVABLE PROPERTY
l.
!
locom. darivcd by Esidcnr of a Coot lcring St tc frDm immovsbl. properrr- (includin8
income from ag'icultuE or focstry) sitirrtcd in thc othcr Co racting Slate mav bc 6xcd in thar
oth.r Slalc.
2. Thc tcnn "immovrblc Fopcny" shall hsvc lhc mcaning which h hos under lhe la* ofthe
Contrsctin8 SUte in which thc propcn) in qrEstion is siruated.-Ihe rerm shal in an) !us( includc
pmperty acccssory to immovable propcr_r--. livcst$k and cquipment used in agricuhure and
fores(ry. righls ro which lhc !'rovisioos of8cnerol lss rcspcclint landcd pmpcn\ appl!. usulruct of
immovablc propcny and rights to variablc or tixed palmenrr as consideral,on tbr rhe rvorting oi or
th. righr to work, min€rsl d.posits. sourccs and olhcr natural resour.es: ships and aircratl. .aihra),
and mad vehicle shall nol be regardcd as immovable prop€$.
3. Th€ prclisions ol pangraph I shill appl! to income d.rired trom lhc dirccr uslj. lcrrng. or
use in any othcr form of imhovable propen!.
4. Th. provisions of pangrapbs | .nd 3 shall slso .pply ro lhc incomc from immovablc prop€rt)
ofane arpriss.
Article 7
BUSINI]SS PROFITS
l.
The prolils ofan enterpdsc ofa Contmctrng \luic ihall he la\able onl\ in lhal Slarrj
enrerprise canies on business in rhe olhrr contrai;nr Sutc 0rrough a pcrnranenr
situated the..in. Ifrhc enlerpris. carricr on buiirrc\\.r\ ali\rcsaid. th€
un (\. rh.
eslablirhrnenr
trotils ol.rhc enteqnr\! nra\
rh(m .r 13 lrlrhtrahl. k.
be la\!d in rhc oaicr
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7.
\th.n prolits ircludc itcn)\l.!-in! 'm(!.hr!)
AgErment. thdn rha pro!rr,or. ,'r rlr .( .\i. \r.
ヽni(1、 ヽ
:ヽ !:!く ヽ ヽ l il)ヽ 、1 1,く 、1[1(
I.
ltr,ffrr frcrr |.
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shrll i.- ($irbl. otrr) iI
cnrarFrir! i\ rituarcd
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3.. Tlie ,,rovasions ofparagraph I shall also appl) lo profits fronl lhe panicipation in pool.
a
a
joinl busincss orsn inlemaiional opcraling
agenc).
Ar:iclせ 9
ASSOCIATED ENTERPRISES
1
a) an cnt.rp.isc of a Conracling State plrlrcipar.s dirrctl, or indircctl)
in rhe managemenl
contNlor cspil.l ofan sntcrprise ofdlc orhcr (.onEactlng
Stilrc. or
b) rhe samc pcrsons p.nicipatc dirEctly or indlrcctly in thJmarsgemenl
conrol or capital of
an entcrpdse of. Contrlcting Slarc and an
enrerprise ofrhc ottri, Cont*.ring
s;r".
and in
either cas€ condilions arc made or impolrd trrwcen
,L. ,*o an,a, .ses in their commercial
or financial relations s.hich d,ffcr trom rl
emerpris€s. rhen any pronrs \hich
*:"J,l.il:J,ii,*. L1': *fffi",":o;I#:I
".,,,
cnlerprise\. hur. b! rcason oflhosc rondirionr. harc
ofthat €nlerprisc and h\.d allordinSl).
nor so accrueA.,nr,| tr.
,*frJ.t i, rt. pu,fir,
2.
Whcre a Conrracling Stai. inctudes in lhe prctitj
ol an entcrprise ot-lhal Strte _ and la\es
,ccordingt) - prollrs on which an cntcrprisc of$e orher
in lhar other Sutc and fie profits so includcd at! pr(rfirs
Conrmcting slare has ;;;;"rg;; ," o"
*iich would have accru"a to tt.inr"rp.i..
oflhe firsl-mcntioned Statc iithc condirions rnadc between
*. t*o.nr..prir., f,oa t"., tf,o."
which would hlvc b.al made tctwaan indcptndent
ente4rises. lhcn that oth", Sor..iuti."f. o,
appmpriate adjusrncnr to thc smount of $c Ex chargcd
rherin on drosc profis. l;;;;;,",rg
such adjusrmcn! duc rtgrd sh.ll b. had ro rhc
olhcr plovisions
,r,i. ig;i r;-""d
-- -' ,h.
comp€tent authoritics oftlE CoDtrecting Statls shall
"f
ifncccssar) consull each o,rJ,.-"
Arricl( lrr
Dtv )|:\DS
I
Di$Jlndr patJ b\ r !u tfan\ \\h ih i,I rr..J{,!l .ri., (rnrrr!lrr-\lile 1,, J rr\idcnl i,l th(
(i!rrr.Lrin!
olhcr
Srir. ,na\ b. t.r\(J in rhrr .,ri \i.i:cr
2.
Ho*cwr. such divjdends a) atso b€ tarcd in lh! Conracting
Stalc ofwhich the compan).
psying the di!idends is a residenl and according
.
lo lhc laws oflhat Stare. bul if*e *nericjal _,"er
offie dividends is a resident ofthe olh€r Contracting
State. rhc r&\ so chargJ.i"i,
,"il_"."
5 pcr c€nr ofthe gross amolr'lt ofthe dilidcnds ifthc bancficial or,ner is a mmpsny (othar
than a paaoe.ship) which holds directlt al lea$ 15 per ccnl ofthe
capiial ol.rhe compan)
paying rhe dividcnds;
t,)
l0 per cent oithe gross amounl oflhe dir iJcnds in all olher cases.
Thc competent authorities ofthc Conrracring Slitcs \hail b\ muual agre.mcnt sanle
ihc modc of
application of thes4 limilarions. Ihis parasranh \hall ot allccl rhe taMlion
ol-lhe compan) rn
rcsp.cl of(he pro,its out of\rhich the dividends irL, naid.
l.
Ihe rerm dividcnds as used in firs Aniclc means incomc l.rom shares, .Jouissancc..shares
or 'Jouissance' rights, mining shrcs. foundc.s. shares or oficr rights. nor bcing debl-ctaimt
prrticipatioS in profits, as wcll as incomc fmm orher corpoBls
righls which is subjcctsd to the same
tax.ation treatmcnt as incomc fiom shrrcs by lhE la*s ofthe Sutlc of\r.hich
the com!,any making the
distribution is a rcsidcnt.
4.
The provisions of paragraphs I and 2 shs not appl!. if the bcneficial owncr of
dividcnds. b€ing a residenr ofa contracring srate. larries on business in th€
the
othcr corracrinS slalc
ofwhich the coopany paying thc dividcnds is a residcnt through a p.rmane .stablishment
situarcd
therli[ or performs in dlal othcr Slale in&pcndent pcnsonal s€Nices from a fi\ed bas. salualed
thcrcin, and the holding in respecr of *hich rhc di\idends an paid is elftcrirclr
aonneclud r\tth
such pcrmancrr Eslablishmenr or ll\ed base. ln !Lch La\< rhe pa\rck,n\
ulAntcl; 7,, Arrictc 14.
as lhc n$e ma) bc. shallappl).
5.
U'hcre a compan! which is c rcsidenl ,il ! ( ({lractin8 Sule dcri}es prol.irs
the olher (irnlracting Slale. that orher Statc ma\ n!,! rmpose an.r ta\
or incomc t.rom
on rh. dr\idcnds prrd b.' thc
comp&n). except insofar as such dividends are paid lo a residcnl ofrhar olher
srare or insofar as the
holding in respcct of which rhc dividcnds arl paid is eflcclivel) connecled rlilh
cstablishmen or s fixrd basc siturtad in $al othcr SGtr, nor subjaq lhe
a permaienl
company,s unaisrriburcd
profils to a tax on lhe comFony's undinribulcd profirs, cvcn if rhe
diyide;ds paid or fie
undist.iburcd profib consi$ wholly or panly of pmtils or income arising in
such orher Strc.
Articte I I
I\TERFST
l.
lntrrcn rri\in! in r Conlr.r.ti r \a.I< ,rn.t .,,r,rl t\ ! rr\rJ!IL 1,J tira (nhcr
na\ he r.rrcd in lh.l orhcr Sralc.
tonrrlcirn! \ii c
L
lllr$cler. such intcresr mar also be la\ed Ln rhc Contrrctin! Star( In $hich
it afl\es and
accordin-{ lo rhe lass oirhar Srare, bul ir'rhe bcntllciar oNner
r}r rhc inlerelr i, a rcsidenr or rhc
other ( onrracring Statc. the mx so charged shall nor c\ceed j psr
cenl of thc gross amounr ol.the
interest.
L
J
3. Not*ithslanding thc provision of rBragaph 2 oflhis Aniclg inlcrtst shall bc excmpt from
r.x in rh€ Contracting Sutc in which il ldscs if intarcst is paid !o the Covemmenl or rhe Nalional
B3nk olothcr Conrracting Slare.
4.
Tte tcirn "intcrcsr" as uscd in rhis Anicle me.ns incomc fmm dcbt.claims of everv kind.
whcther or nul sccurEd b) mongag€ and tlhelhcr ot nor canling a righl ro panrcrpate
rn lhe d:blor'!
prollls. ard in panicular. i,rcome fmm gorernmrnl \tcurities and incomc l-rom bonds
or deb0nrurcs.
includinS prrmiums and prizes anaching to such jecuriti.\. bond\ or drhl:nlures pcnalr\ charlles lbr
lale parrngnl 51611
.r' he ,cgarded as i'Ierr\l t'L,r lh( fLrrn,\c,,t'rhir .\nrrl(
j
The prcvi\ions ol peragmphs I and: ,iha n"r nppll ilrhc l)lnsfieial orYncr ol.rhc inrcrcsl
bcin8, r$idcnr ol'a Conrrueting State. carrics ,r husiness in the oth€r Contrading Slale in which
rhe inlerest arisLs. dr.ough a pemranenr eslablishrnrnt siruatrd rhereil. or periorms is ttl3l dher
Slalc independent personal s.rvices from a fixed bas€ situatcd lhcrein, and the d€bt-claim in respccl
of whiah the interest is paid is effrctivelr connecied wirh such permanent establishm€nr or lixcd
brsc. ln such cas€ thc pmvirions of Anicla 7 or Anicle 14, as thc case may be, shall apply.
6.
lnterest shall bc dcamcd io adsc in s Contr.cring S(alc when thc paycr is that Statc itsrif. ard
adminisrrativc subdivision, s local authorit) or a residcnr ofthar Starc. Where, howcvcr. the
F,crson
paying the interest, whether he is a residenl ofa Contrdcting Stalc or not has in a Corrmcting
Stare
a pcrmancnl csoblishmcnl or fixed bas€ in.onnection $ith *hich rhe indebredness on shich $e
intcr€sl is paid wrs incurrrd. ard such inte.est is h,rne b) such permancnt esrablishmcnl or ti\ed
basa. then such intcresl shall be deehcd lo a.ise in rhc State in which the pennanenl eslabljshmcnt
or fix.d base is siturted.
7.
\\hcrt. br rljason ol'a \Ecial ftlationihil l)rl\een the pa\e.andlhe heneticial o\vner or betwecn blJth ol lhem and somc olher pcrson. lhr rnr)unl of lfie antercsl. haring rcgard lo lhc dehc
claim lbr which it is paid. cxcceds fie amounl whi.h \ould hale been asrced upon b)
the pa\er nnd
lhe b€neficial owncr in rhc sbscfice of such relarionship. thc provisions oflhis Anicle shall apply
orly !o ihe lrst-mcntioncd rmount. ln such c!-sr, lhe axccss pan of tha paymenls shall rcmain
l,lr(ablc according to the ls*s of dh Conrr.cting State, duc rlgfid b.ing had ro
lhc olher proyisions
ofthis Agr€cm.nt.
Arrictr tl
ROYAI-TIES
L
Rolahi!.s ariling in a Contraurin! Srat. an(l niriJ to .r i(..:.t.nr li rh|rh.r ( .ntx.tiil{
ma\ bc lJ\(d rn lh,rr ulh(r \lct(
\r (
2.
ll(r\.\,rr. iu.h s)\,rttict t!) rln) hc l.r\.\t .: .h. ( ,)ntmclinir \rr!. In \hr.h lh(\ ofisc r d
accordi ! lo lhc lntr\ oflhat Sraie. h r jt thc hen(tllial osncr oltht (,tnltics is a rcs
dcr[ ol lhr
olher Conlracting Slate. thc ta\ so charsed shrll n,,r (\.eed r pcr cenr ,rl
lhr gro!) nrnounl Lrl the
￨
-<c )>
3.
t'he term "myahies" as usrd in rhis Aniclc mcans palm€nrs of any kind rcceived ss a
considcratjon fo. thc use of, or the ght to use. any copfright of lir.rary, anistic or scienrific work
including softwaE, cincm{ograph filmi any pate . radc msrk, design or modcl. plan. sccr€t
formula or proccss, or for iiformslion conceming industrial, commercial or scientific expcrienc€.
4.
The provisions of paragraphs I and 2 shall not appl) ifthe b€neficial owner of$e rovaltieq
bcing a r€sidenl ofa Co[t lcting Slatc. canies on business in rhe orhcr (.ontmcting Srate in which
thc royakics arise, rhrcuth a pemancnt esrablishment silualcd therein. or performs in thal orher
Slale indepcndenl peaonal sen,;ccs from a fircd bas( siluated therein. and lhe righr or prop€rt\ in
rcspecl of \rhich the rolahies are paid is etlicti\el\ .onnecrcd Nilh s,ch p€nnarcnr csldblishmc.r
orfiricdha\elns(chcr(etheF..\;cions.1I\.ri.lc:,,r\nilrtt.djrh.Lx\(orJ\br.\ha|,rppt\.
5 Ro\nlri$ 5hall bc dccmed lo arisc in a (onlrJ.trng \tate \rhen thc p,r\er ir thar !til. jr\sll. i]n
admilistrati!r suMivision. a local authorit\ cr r .irn,jent ollhat Stale \\,here. ho$evcr, rhe person
paling the royahies. whether h€ is a rclidenl ol a Conlracting Stare or nol, has in
a Conracting
Stalc a permanent esrsblishmenr or fircd b3se jn connedion wilh which ge liability to pa! rhe
royalties s.as ircurrcd. and such ro)akies &r bome by such pcrmancnt est blishment or lix,ed bas€.
thcn such myaltias shall ba dccmcd !o arise in Ue SBIC in which the permanent esteblishment
o.
fixcd base is situated.
6.
Where. by reason ofa specill rclationship bcrwccn the payer and the b€neficial
o\r.ner or
bctu/can both ofihem and somc olhfi pcrson. tha amounl offia royalries" having
rcgard to rhe usc.
right or irfonnatio, for rvhich they are paid. axceeds thc amount which rvould have been agreed
upon by lhe payer and thc beneficial owncr in the rbs€nc. of such relationship. rhe provisrons of
rhis Anicle shall apply only lo lhe lasl-mentioncd imount. lo such ca:€. lhe excc$ pan
df ih.
pa,_ments shall remain t&\able arcording to rhc tu$\ of€ach Conlracting
Slate. due rcgard bting
had ro $c othcr ptuyisions ofrhis Agrccntenr.
Adhb l3
CAPITAL GAINS
l.
Gains derived by a Gsidcnt of a Cortlciing Shrr frgm hc alic0ation
of immovable
propcny rEfarcd to in Aniclc 6 and situa&d in the othcr ContEctiog
StaE msy be trxcd in that
othcr Stat..
2.
Cains from the sliclrlrioo of movsbtc pnlPeq fonninS pon of thc business propc$
ol.a
pcrm,ncnt cslablishmq[ rvhich ,n e eDrise of a Contrac{ing Slsic
hrs in lhc other C.onEacling StaG
or ofmovsblc plopcrt, Frbining to ! ft(cd basc availabl€ to s residcnt of a
Conrracrinq Slale in rhc
oth.r Conracting S|arc for thc purpnse of perfonnin8 independ.nr persondl sen,ic.es. iricluding
such
gains liom thc alierBtion of such a
Frmancnt estahli\hnrnl iabne or $ilh lhe shole entcrprirr or of
such fix.d ba.*. ma\ be ra\ed in lhar orh(r Slat.
|
.,-
」
,i.
(lxini ln'm rhe alienarion ol shap\ orcruti. r: lr{a.- or
road lchrctcs olEratcd in ,nremalional
ramc or movable propen! pcnaining 10 the opeBlion of such ships_ aircrali.
railway ur road
vehicles shall be euable onl) in the ConrmctinS State in which
the placr ofeffective m;agcmcnt
ofthc enrerprise is situared.
4.
Cains dcriycd by a rEsidcnl ofa Contracting Slatc faom $e
alicnation of sh.rcs derrvrng
more Ihan 50 Frer cert oflheL valuc diroctly or indircctly from jmmovable
pmp€rtv situaled in the
olhrr Contraclint Slale may be taied in that other Stale.
5.
.
_
Gains Fom tI€ alicnalion o[ an] propen\ other lhan rhal n:fcned
and 4 shall b€ uxsble onl! in rhc ( onrradinS Srlrc
ro in paragmphs l. 2, l
"i "hicl rlr rticnar(tr is a rssrdcnr.
Artirtr ll
INDEpEN-DENT pERSONAL SERVTCES
I
.
Iocomc dc.ivcd by a rrsidcnt of a Co ractjng Sratc in rcspcct
of pmfessionai scn ices or
o{hcr acrivitics of .n indcFndcnt charscter stdl Uc taxablc ooiy
in Oat Starc, cxcepr in rh.
following circumslrnacs, whc0 such inc.me may slo & uxcd
in the other Conracling
S;l
a) If hc hls a fixcd bss. rrgulsdy avaitabl. to him an rh€ orhcr Conrracring Slare lbr lhe
purpoac of pcrfo.minS his acriviticst in lhat casc.
onl) so much of the- income as rs
attribulsble to thal fixed basa may bc la\rd in thaa othcr
Contracting Slatel or
b) lf his na). in $e olher ContraclinS Srarc is for a pcriod or pcritrjs ilnrnrn(inr to
or
dxceeding in rhe aggrcSatc lgt da)s in.n\ n\eh(-month pcriodi
in th.rt.ase.;nl) \o
much oflhe income as is derived fiom hir aclit;rics prrlomted
la\ed in that othc. Statc
2
-lhe
in lhal olher Sule ma) b(
temr "protbssional t€^i.es, inctudes .,pccialt) indcp€ndcnr s.ienlfi,j.
€ducalional or rcrchinS acrivitics ,s wcll as i
phlsicians, lawycrs. cngincers, architects, denlists
tircrat. r isric.
lhc c\crcisc of lhe indepcndent u"i"iri", ot
and accounlanls.
Articlc 15
DDPTJNDENT PERSONAL SERVICES
L
Subie.t to thc prdisionr ol
16. t8,nd 19. s.rlarie\. saee\ and (,thcr \rmihr
in rcsptcr ot.ari cnrp[rrnrcnt )hai h(
tar(ablc onl) in thar Slare unless lhe eDllo\menr i. (\lrciscd
in rh., orher CL,rrrraurlns Srarc ll thr
emplol'rnenlissocxercised.suchremunerarionr,,.J(ri\cdrh(.rLtluJn,nur,",.,.".f',,,,f,o,,rf,",
^(ictes
remunerirliL)n deri\cd b\ a residcnr or
conr!.rln,r \hre
,
Srole.
︱
ヨ
I
.e{o=
2. \0t$ithslanding dre pn\irrLrns ot frrrsrrph l. renruncrarion drfited b]. a resrdent ofl
Contracling Statc irr r€lp€rl ol an emplolmcnl .\erciscd in lhe olhcr Ci[tracting Slate shall be
laxablc only in the firsr-mentioncd Stl)te if:
thc recipient is present in rhe olher Sratc for a pcriod or periods nor excecding in the
aggregatc lE3 days in sn) twelve month period commencing or €nding in rhe fiscal yeat
oonc€mcd. and
b)
lhe remunemtion is paid bv. or o0 bchallol: an employer who is nol a rrsidenl ofthe other
SEte, and
c) thc r€muneration is not tomc by r p€rmanent eshblishmanr or a iixed base which the
ethplo!'ei has in thc othcr Stit..
3.
Nolwilhstanding thc preceding provi\ions of this Anrcl.. r.rnuncmti{)n drn!eJ in rc\nocr ol
an emplo)nrcrr exereis.d aboard I ship. aircrah rritr.r\ .r RriJ \chict. operarcd in
i rrnurru al
traffic. mar be taxed in the Cont.lciing State in \rhich the place ol eUeclive managcmcnl ofthe
ent.rpri$ is situared.
Arli(h l6
DIREC I'0RS' I.'f,ES
Dircctors' fces and other similar palmen$ derived hv a residenl ofa Conlracring Stale in his
capacil) ,s a membcr of !h. board oi directors ol a conrpln) which is a residenr of lhe orher
Conlracring State may bc mxed in lhal orher Srare
Aniclc l7
ENTER'I'AINf, RS AND SPORTSPIRSONS
I
Notsithstanding ihe provisions of Anicl€\ t.t and 15. incomc dcrivsrl br a residcN ofa
Contracti[g Slale as an cnlcnatnel. such as i, fieatre. molion picture. mdio or lele\ision anistc. or a
musician. or as a sportsperson. from rhar .esidenl r |crsonal activitics as such cxercisrd in thc orher
Contracting Slale. may be ta\€d in that other Srale.
2.
Wherc i[cornc in rcspect of pcrsorul activities cxerciscd by sn enEnainer or a sporlsperson
acting &s such accrues noi !o thc entcdainer or sponsperson but to anothcr p€rson. that incomc may.
norwithn6rding fir provisio.s of Aniclcs l4 rnd I5, bc raxcd in thc Conrractiry Slatc in whjch rhe
aclivitics offic ent.Iuincr or sponsparson arc cxercised.
l.
Nolwithstanding the preceding provisions oflhis Aniclc, income dcrived by enrenajner o.
spo spcrson who are rcsidenb of a ConlBcting Smte from the aclivities ercrcis€d in fie
other
Contacling Stale under plan ofcrltuml e\chingc het\een lhe C(rtemment\ of borh (-(nrra.linE
.
States shall be excmpt from Er in that othcr Surr
L
_
1.-
'\rli(lr lli
Pl \\l()\s \\ lt \)\t I I lt:s
\lbtecr (r lhe pro\isions L'l pamgrrfh : .l J\nr!t( l,r. prg1151.n, d olher \itrikr
remuneration and anruiries paid to a residenr ot a Conlracling S1a!c in eonsidcration of pasl
l.
emplovrncnr shall be taxable onh in that Slate.
Ihc term _annlhies" means i slared sum nir\able periodicall) ar tured tinlcs durinS life or
durin! I (necilied or r(cetained p.riod oftimr un,1er thc obtigurion ro rut. thc palnrcflr in rctu
for adequ.rtc and full considerarion in mone) or rr() r\'r \onh
2.
trli(lt l')
l.
(,o\ l_R\\ll \ I \uR\ l( u
r) \dlariss.satcsandoth.r!imilarrcmu ctxlton.oth.rthanapen\rr)norrnrrLlll\ i,.r b\ r
Contracrrng Stale or adnrinistrali!c subdirision. L'r ir local aulhoril) rhereot lo an indi!idLral in
respccl ol scrvices rcnd€r€d io that Sratc or adminislrative subdivision L,r local aurhoril\ shall be
ra\ablc onh in rhal Stari
bi Ho$ever. such salaries. wages and other sirrilar remunerarion shalt bc ra\ablc onl) in rhc
otlter Conracling Sral. if rhi: scrvices arc rrndered in rhal Slak and the individual is a
r.si&nt ofthat State *.ho:
i) is a natio[al olthal SBte: or
ii) did not bccome a residenl ol rhal Slate nrleli tbr the pu.pose ol nnderine Ih( \cr!rces.
2.
a) \ot\irhsondinS rhe pro\i\ioni ot firr-rJnh t. p! \i,,n\,rnd olhcr \rmriir r.m!ncrltirrn
piid h). ,f ,)ur ofr-und\.r.arcd b\. .' (.{nr.,Jrir! \rrr( . f.r.rdrnurisrr.rr r. .L,b,|\ \,,, \ (f.r i,j.ut
aulhoril\ thercot 1o an lndiridual ln rc.rcr ,,r -.. ,.!- r(, rr.t n ihJr \trr!., .1,i,,1,1,.(,,, ,tr
rurhorir\ \lrrll bc ra\rh ( .,nl) in thal \llre.
b) llL,Nr\cr, such pcnsir,ni and ,nher 5irnilar r.rnuneratir,n shall be lu\lhle onl\ in thr other
(
^nlrrjl'ne \rcle it lhc rndir rdual r a reriJ<nr t' ,nd a rir,^ndt of rt-kl \r.re
j.
Ihe prolisions of Arricles 15, 16. t7 and l8 shall appl) rc salaries, t\ag€s, pcnsi\rns, and
olher simihr remuneration, in respect ofservices rendered in connection with a business
by a ( onrftctirg Slate or admin isrrarive suMivisiotrs or a localaulhoritv rhercot
canied on
Articlc 20
STTIDENTS
Paymcnts which a nudmt or busincss rpprenlice who
is or nas immcdiareh belbrc
visil,ng a Conlracting Slatc a resident oflhe,,rh(r I !,ntrictinE
Slat..,ntl t\ho i: pr.>.;l iI the
rccef*. f", ii" prrp." ,i
lirst-mcntioncd Sute $lelI for thc purF)se of hi! c.itcarion or rmining
his mainrenancc. €ducali(,n or rraining shalt not he mreU in rhar
,risc fronr suurces oursidc lhar Srate.
Srarc. ir,)vided that suctr pa),mcnls
Adtcle 2l
OTHER INCOME
L
Items ol income of! Esident ofa Contrrdi0g Slarc, wh€rcver
arising, nor dealr wirh lll lhe
forcgoing Anicles ofthis Agrccmcnt shall bc iax.sblc ooly in lhat
Stara.
2.
The provisions ofparagaph I shall not ippl\ ro inaomc. orhcr
thrn income ltom immovable
ProPcnl as delined in Faragraph I of Aniele 6 ol ltl. Agrecm.nr. il-lh. rccipicnr olsuch irrome.
being a rc\ident ofa ContractrnE Strte.
rries .r l.!.iness i.r rhc olher Contra.linq stalc lhroulh
a
permancnt cstablishment siluated thercin. o,
rl{rt, )r\ in thrr urhcr Srirrc rndcpcn,ient 1.-rronal
s€rvices from a fi\ed bas.. 5iluated rhercjo. and the nghl or propcro
in rcspccr ofshich rhe rncornc
is paid is elieclively conncctad *ith such permancnr estabrishment
or fi\ed bas€. rn such case rhc
povisions ofAnicles 7 or 14. as rhe casc may bc, shall appl).
.
]'
Notwirhsbnding rt. provisions of pangnphs I and 2. irros
of income of a rcsidenr ot a
Conracrint SEtc not dcak wi$ in tk forcgoing snicles ofthis
Conmcting Stab may also h laxed in that o$Ier Stale.
Agrccmcnt and arising in rhc ofter
Article 22
EI,IMINA TI(h' OF IX)I I}LE ]A\,.rTI()\
I
In lhc cn5c ol (leor!ix. Jouhlc la\rlion .hil re r\niJ..l uj
li ll(trrs
rr \\l:!,(rrcid.nr,,i(i.orcidJcr\c\r.!onx(.r(h.rfr(iorLidn..\,hrheFr.,\AL,'rr.,rlhr.
,\g.edn.nr. niu\ h. larcd in l.\ti\zrlIt. (,!,,rS|i 5halt irilL\
nJ a dcdU.tion tit,ln lh. ta\ ,r)
lhc inedmc,,l lhill rcsidcnt. an aflrou r equrt r,, rhr rnconre
ur\ pnid jlr
K.\rg)zslan.
Su.h dcd{clion in cilher case shall not. ho$r!cr. c\.ced
lhe sums ot.lhc ra\ $hich $ould halc
teen accrucd according ro the rules and rares on fiis incofie
cllcctive in Georgia.
b) Where in accordance with any provision of the Agrc.mcnt income d€rived by a residenl of
Gcorgia is .xrmpt from lax in G.orgia. Georgia may neverlheless. in calculaling the amounl
(rttax on thE remaining income ofsuch rcsidcni. lakc inlo accounr lhe e\empted incornc.
ln {he casc ofKyrgyzstan. douhle raxxlion \hnt be a\oided as fo!loqs:
a) Where a rcsidcnl ofKlrglzslan dc \cs income lrhich_ in aL:cordancc uirh lhe proYisions of
this Agruemenl ma].' be taxed in Geo.gia. Ktrglzstan shall allou.as a deduction from the
la\ on rhc incorle ofrhal rcsidenl. dn amLr!nl cqual to rhe income tax paid in Ceorgia.
'l'he
xnroLrnt offie ta\ dcducred in :ccordancc *irh rhc rforcrrcnrioncri provisi(m\ sha nol c\cced
the lax. *hich would hale tccn charged ro lbis incofic b\ $c ratcs.flcctivc in Klrglzslan
b) \yhcrc . rcsidcnt of Kyr$..stan dcriv.s incorhc which in accordance with the prcvjsions of
this AgErmcnr slull bc trxrblc only in C€orgia KyBzshn mty includc this income in lhc
tax tEse, but only for tha Bfposc of cslabliCing $c trr rata for such incomc being
applicabl. for taxstion in Kyrgfzshn.
Artlclc 2J
NON.DISCRI]\tI\ATION
l. Nalionals ofa (i)ntmcling Statc shall not hc ,ubiecled in the orher Conraating Slare ro an,y
laxatio or an) rcquircmenl conncctcd ihere$ilh. $hich i\ other or ntore burdensome than the
taxation nnd conncctcd requi(mcnrs 1() shich nitionals ot rhar olher State in the sam€
circumnanc.s, in p.nicular with rrs[Ecr to residence, arc or ma] b. subjccted. This prorision shall,
oor*i$$$ding thc provisioDs of A(iclc I, also spply to peEons who arc not residcnts ofonc or
both ofthc Contraoting Statcs,
2.
Stlrelcss peIsons who alt rBidcnts of! Contracting St c shdl not bc subjcctrd in.ithcr
Conracting Statc to srly trxation or sny Equircmcnt conncctad rhcIrwith, which is other or morc
burdansome than tha taxstion and mnncctcd rcq!ir.mcnls to which nationats offte Slate concerned
in thc s6mc circuorsr.nccs, in psrriculor with.espccr to r.sid€ncc. arc or m.) b€ subjected.
3.
The IaMtion on a peEnananl c$ablishmcnt \hich an enlrrprise ofa ConlracrinS Slat!, har ijr
lhc othcr Conrmcting Stale shail not bc less fnlornahl! lelied in thal orhrr Starc lhan lhe la^arion
levicd on cni€rprises of rhal othcr Starc carrling ,jf thc \anrc acti\rrrc\. fhis pro\ isron shall nor bc
construed as obliging I Conrracring Slill. t(' gmnt lo residcn$ ,r[ the other (.onlracting Stale
peEonal all(n!ances. reliefand rcducrions for ra\ijli,rr purfxrs€s on account ofci! rl dalus
an]
or thmih
responsibililies which il grants lo irs oqn rcridenls.
4.
Except *here th. provisions of paragmph I of Anicle 9, paragaph 7 ot Anicle lt. or
p3r.gr6ph 6 of Aniclc I 1 .pply. inErcsq loldies and othcr disburscmcnB
a Conrncring St{e ro
p.id by an ent rprise of
! rcsidcnr of lhc othq ConLaciirlg State shall, for dr purposc ofdelermintng
the b\abls prolits ofsuch rnt rprise, be deducrible under the same conditions
as ifthcy had bce
paid ro a residcnl oflhc first-rhentioncd Srale. Simitart!. an) dcbts ofafl enrerprise
ofa Contmcting
Slate lo a rcsidcnl of thc oh€r Contracdng Sblc shall. for thc purposc of delermining
lhe raMblc
capital of such cnlerprisc, bc dcdrctiblc under thc sam€ condidons as ifrhey had bccn contracted ro
a rcsidenl ofthc first-mcntioncd Statc.
5. Enrerpriscs of a Contr.cring Srale. fte capibl of shich is rholtf o. panl], orlned or
controlled. directly or indirccll). h) one or morc rc\itlents oflhc olher (.onlracling Slare. \hall nol
be sLrbjeclcd in the llEl-nrentioncd Stalc N an\ lx\ltlrLrr] or
ln\ r.q ir.mcnt.i)nncclcd thurc$rtl
which is o$cr or otore burdensome than thr ra\xriln end cL,nlL\red requiremenrs nr shi.h
similar eoterprises ofthe first.menlioncd Sratc ar.
nthcr
na, [\ *biccrcrl.
^,
-,lrricle 2.t
MUTUAL AGRf, EMENT PROCEDURE
I.
Wherc ! pclson con3i&rs thrt tha acriohs of ooa or bgth of thc Conllsctilg
Strtes rosult or
will r€sult for him in trxltion not in accord{rce *ith thc provisions of this Agrecment, he may,
i.rcspcctive of thc remcdics provid.d by ltlc dom.sric law of those $atcs. prasent
his case to the
competefi authoriry of fiG Conrscdng State of s h ic h hc is a rcsidcnt or, if his ca5c comcs und.r
plraSraph I ofAnicle 23, to thal oflhe Conrmcri[8 Srale ofwhich he is a narional.
Thc casc musr
be prescnted wtthin threc )ears from rh. first flolill.lrion ol the acrion rc\ullrr itl la\arbn n.t rn
accordancc wtth thc provisions ufth. Agreemcnt
2.
The competent authoritr shall endcav(rur. i, lhc .bjcction appcaA to it rr) bcju\tjied
a d il il
is nor ils.ll abl. .n rni!c at a rarist-acrr)n $rulion. (' r.sr,rr c rh. eas. h\ ntuluar
agre€ni.,nr \r irh rhr
comp.re[lauth{rril}olrheorherConrmclrnBSlare.$itha!rc(lothearoidaceofk\atirrr]$hirh
ir nor in accordancc $ilh the Agreemenl. An\ agrecnrent reached shall bc implemenred
norwithsranding any lime linlits in the domesti. lar ofrh. Contracting Slates.
3.
The compete suthoritics of tlE Conlr&ring Srrls dull cndeavou
to rcsolve bv muruat
ot rhe A;reement.
Thcy may also consuh iogcthcr for rhe climination of doublc lsxlaion in cascs nor prorijed
for in
agrc.mcnt any dimcoltics or doubls lrising ss !o lhe jncrplclllio, or applicalion
lhis Agreemcnl.
4.
Tha compclent authorilies of the Contracting Stalcs ms). communicar€ Nith each olhcr
dircctly. including throuth ajoinr cohmission consisling ofthenselves
or their repre$nulives. for
thc pur?ose ofrcaching an agrcrme in the sense ofthe orecedins paraCraphs
Article 25
EXCHANGE OF INFORMATION
L
The compctcnt authorities of$e Conrracting Statcs shrll cxchang. such informalion as is
for€seasbly rclcvrnt for crrrying out thc provisions of rhis Agreemenl or lo thc adminisralion or
cnforccmcnt ofthe domc$ic laws conccming rlxes ofevcry kind and dcscription imposcd on behalf
ofthe Conlhcting Slatas, or of&cir adminislrative subdivisions or local authorities, insolhr as &e
axation thcraunder is ,rot conrary to the Agrecmcnl. Tle exchange of information is not restricted
by Anicles I snd 2.
2.
An) inlbrmalion reccired uder talarraph I b) a (i,nlr!.tins Stal!, \hatt trr lrcalert ,,{ ,tecrcl
in the samc manner a\ infomrarion ohBinrJ undcr the domestic Ia$ ol'thal srarc anii shnll e(
disclosrd only !o persons or authoritics (inchdinS cou(s and administrative bodies) conccmed \rith
thc ass.\snlanl or colloction of, the cnforcement or prosecution in respcct oi the delerminalion of
appcals in rclstion to thc Exes aefcrad to in pamgmph l. oa the oversighl of the rbove. Such
paNons or authoritics shall usc tha informalion only for such purposcs. Thcy may disclose the
information in public coun procaedings or in iudi.ialdecisions.
3.
In no crse shall thc pmvisions of p6ra$'rphs I lnd 2 tc cons&ucd so as ro impose on a
Contracting Sure thc obligstion:
a) lo can_v ou adninistralive measur€s al variance $,ilh tha laws or fie administrative praclice
oflhat or ofthc other Contrscting State:
b) b \upplr information which is nor L,hhinrbl( indcr th. Ias\ or in rhc n!nn3t coLI\c ul ttre
adrninistration of Ihar or rrf rh..rh.r Conlrr.tin! Srnte:
c) lo suppl] in lormalion 1r h ich $ ould discbse an}., t.ade. business. indu srrial. com mcrc ial or
profcssional secrct or tradc process. or irtformalion. the disclosure of lvhich $,ruld he
conran rc public Jr)lict loftlre p hltc)-
4.
lfinlbrmation i$ requesed by i Co racting Starc in accordanca with rhis Anicle. the other
Contracting Statc shall usc ils information gathering rhclsurcs to obtain the rcqucsled information.
rvcn though thsl olhcr Sl.lla rmy not nccd such infomrdon for iB own tax purposes. The obligalion
contain€d in thc prec.dint s.nt ncc is subjcct to thc limitarions ofprrag.aph
j but in no case shalt
suah limilations b. construad to pcrmit a ConEacting Strtc to daclinc to supply information solely
brcause it h&r no domcstic inE rs in such information.
5.
ln no c.se shall thc provisions ofparagraph J be consrrued lo pcmrir a Conlracling Slate to
decline to supply informarion solcl) bccausc the intonnalion is held br a hank. other financial
institution. nofiinee or person acting in an agencl ('r a liducian capacil\ or because it ralalcs to
o1'lne6hip rnlerBsts in a pcrsoo_
︱︱ ＩＬ
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「 1 で1(26
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卜:EMBERS
OFl)IPL01MATl(ヽ llヽ SI()ヽ SAヽ DC()ヽ SUI、 RP()STS
Nothing in this AsrcemCnt sha‖ allecl t卜 ●5,。 lp「 i、 1ぐ
,ns
Bcs Or nlenlber、 (,1 1iplomatic ml、 、て
or co1lsular posts undじ r the gencral rules of intcn〕 a1lonal la、 Or undcr thc PrOvis10ns of sptc,al
agice[nents
Articlo 2'
ENTRヽ Iヽ To FORCF
ｈ
ｔ
ｉ
ｈ
l.
l'he Conlracring Srares shatl noriti exeh other rhrough diptomalic lhannets ot.
completion of the procedurE requt€d b) lhcir resr-..ct;!c law tbr the bringing into force ot.
Atrecment
2.
This Agrcement shall enter lno lbrce on lhc darc ofrhe lancr ol_thc notiliealiorrs rll.urrcd r0
in paragraph I ofthis Arlicle and its prov;sions shall have ci'..cl:
a) io..spccr of raics *irhhcld al $urce. on income dcrived on or alier lhe first dav of
Janulry n.xt followiry thc yclr in which ftc Aglcncnt cnLrs i.(o forcc;
b) in respact ofothcr tircs on incomc. on taxes chargcablc for anv uxarion fear beginnrng
on or ancr lhc first dsy of January nexr follo*ing thc ycar in $hich lhe Agr€erncnt
enlers into force.
l.
The Contracting Slatcs may introduce amrndments into rhe Ageemenl by \eparate protocol,
ihe provisions of which shall form an inlegral pan ol rhis Agr.cmenl and shall enlcr into torce rn
the order J(fined rn p.ratnph : ofthis Anicl.
Anich 28
TERMINATION
This Agrramrnl shall rcmlin in fo.rc until teminacd by a Contracling Slare. Eithar
Contracting SlaE m8y termin!& tlrc AgrEmcnt through diplomatic
channels. bfgiving {,rincn
noticc of termination at l..st .ix monGs b.for! thc cnd of any cdlndar ycar foilo;ing the
expirstion of s pcriod ol fivc yc6rs from thc ddc of its entay into force.
In such evcnt. the
Agrccmcnl shall ccasc to have cffcct:
a) in rcspect of taxcs wiihheld at source. on income derivcd on or aher lhc llrsl dn\ of
January next following lhe year in rr hich rtrr. notice is nircn.
L
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「ぜせ,;ぜ llt
Done i'r Ibilisi. ul ll Oclobcr:016. iI l$i, copics. in C.or!irn. K)rg)/. Ru\sitrn itnd
t,n!lish langurgcs. carh lexl b(ing cqunllt a!thcnli.. ln .rse ol dilerSent int€rpre(alidr ol-lh€
prr\ ision\ ol rhis Agr.em.nr. thc Lnglish t.\l shall prctril.
l,rr lhc (;r,rrrrrnrrnl ol
(;Lor!ru I
t-,,-\
,
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L
A,I..rt )
th( l\t rs, rTrubrk
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h) ln rc\n.Jl \\l .nhrr rir\c.,fl in.rn.. ,{ r.r\.\ .hrrg..rhl. ri,r irn\ rr\.rlt }.rr h(g rrnln.j:
i.s,r'.'l'1 ...,r r'$rr.hrh.r',,1i(r ji\.r
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შეთანხმება
I
PROT(X oI,
At th( rnomenl ol \gninc th( "Agrccmrnr rrl\\ecn lhr (;rr\cntnrcnt,rl (lcorgit rnJ lhe
Co!ernmellr ol the KlrB\z Rcpublic lor the 1\L,i!.rn!c ol Doubid fa\arlon and rhe Pre\,cnrlon of
Fiscal Elasion with Respcct rc Taxes on lnconte . lh( undaEig[ed have agrced lhat the follitr ng
provisr(rn\ \hall iomr an irttcgral f,an ol lh. Agrermc i.
Whh retbrence to this Agreement:
In the case of Ceorgia. the term "administrati!e subdi!isions" or "local authoritics nreans,
''rdministmtive-tcrritoriaI units" or "locaI seli--go!crrring authoririet ;
ln wihess r{hereol lhe urrdersipcd. dul\ auft.rizcJ lrrcrl'lu. hir\e \rgncil rhi, lt(,!(,c(rl
Done in Tbilisi. on
li Oslobcr 2{r!6. ir) nro coprus. in Georgian. K)rg}z. Rusrian and Lnglish
languagcs. eoeh text bcing cqually aurhcntic. ln cas( ol divcrg€nt inl€rpretation oflhc proyisi(rns of
this Prolocol. the EnSlish tcxt shall prevail.
For the GoYcrnnrcnt of
the K) rg'z Rcpuhlic
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1ヾ
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