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CONVENTION BETWEEN GEORGIA AND JAPAN FOR THE ELIMINATION OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND THE PREVENTION OF TAX EVA:"TON AND AVOIDANCE Georgia and Japdn, Desiring to further develop their economic relationship and to enhance their co-operation in tax matters, Intending to conclude a Convention for the elimination of double taxation with respect to taxes on income without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance (including through treatyshopping arrangements aimed at obtaining reliefs provided in this Convention for the indirect benefit of re'sidents of third States), Have agreed as follows: ARTICLE 1 PERSONS COVERED 1. This Convention shall apply to persons who are residents of one or both of the Contracting States. 2. For the purposes of this Convention, income derived by or through an entity or arrangement that is treated as wholly or partly fiscally transparent under the tax law of either Contracting State shall be considered to be income of a resident of a Contracting State but only to the extent that the income is treared, Contracting State, Contracting State. as for the purposes income of of taxation by that a resident of that 3. This Convention shall not affect the taxation, by a Contracting State, of its residents except with respect to the benefits granted under paragraph 2 of Article 9 and Articles 18, 19, 22, 23, 24 and 27. ARTICLE 2 TAXES COVERED 1. This Conve^^tion shall dpp.y to taxei? on income imposed on behalf of a Contracting State or of its political subdivisions or local authorities, in which they are levied. irrespective of the manner 2. There shall be regarded as taxes on income all taxes imposed cm cotal income or on elements of income, including taxes on gains from aliyriation of any property, taxes on thu Lytal amounts of wdqes or salaiies paid by enterprises, as v;ell as taxej vu : on. The existincj taxes to which thij? Convention shall apply are: (a) in Georgia: (i) (ii) the profit tax; and the income tax (hereinafter referred to as "Georgian tax"); (b) in Japan: (ij the income tax; (ii) the corporation tax; (iii) the special income tax for reconsrruction; (iv) the local corporation tax; (v) the local inhabitant taxes and {hereinafter referred to as "Japanese tax"). 4. This Convention shall apply also to any identical or substantially similar zaxes chat are in"iposed after the date cf signature or the Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes that have been made in their taxation laws. ARTICLE 3 GENERAL DEFINITIONS i. For the purposes of this Convention, otherwise requires: unless the context (a) the term "Georgia", when ut^ed in a geographical sense, means the territory defined in accordance with Georgian legisiation, incliifilng land territory, its subsoil and the air space over them, and internal waUerj and r.erri-oriul sQd including the seabed, its sut."5u;3 ciiid '-Jie air cvc-x them, in respoct of which Cecrqia exercises s^-r/ereicnty in accordance with internarional law, as well as the contiguous zone, the exclusive economic zone and the continental shelf in respect of which Georgia may exercise its sovereign rights international (b) or "urisdiction in accordance with law; the term ''Japan", when used in a geographical sense, means all the territory of Japan, including its territorial sea, in which the laws relating to Japanese tax are in force, and all the area beyond its territorial sea, including the seabed and subsoil thereof, over which Japan has sovereign rights in accordance with international law and in which the laws relating to Japanese tax are in force; (c) the terms "a Contracting State" and ''the other Contracting State" mean Georgia or Japan, as the contex- requires; (d: the term '^person" includes ri:. and any other body of persons; individual, a company (e) the term "company" means ar.y body corporate or any entity that is treated as a body corporate for tax purposes; (f) the term "enterprise" applies any business; to the carrying on of {g} the terms "enterprise of a Contracting State" and "enterprise of the other Contracting State" mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State; (h) the term "internaLional traffic" means any transport by a ship or aircraft except when the ship or aircraft is operated solely between places in a Contracting Sta"e and the enterprise that operates the ship or aircraft is not an enterprise of that Contracting State; (i) the term "co.mpeLenr. authority" means: (i) in Georgia, the Ministry of Finance or its of Finance or his authorised represcniai^.v-e; (ii) in Japan, the Minister authorised representative; (j) the term "nationai", State, (i) in relation to a Contracting means; any individual possessing ^he nationality or citizenship of that Contracting State; and (ii) any_ legal^ person, deriving its partnership or association status as such from the laws in performance of force in that Contracting State; (k) the term "business" includes professio:ia_ services and cf independent character; the o"her activities of an (1; the tcrr,i "recognised pension fund" of a Contracting State under means an entity or arrangement established the ^aw of that Cor.t:racting State that is treated as a separate person under the taxation laws of that Contracting State and: (i) 'hat is established and operated exclusively or almost exclusively to administer or provide retirement benefits and ancillary or incidental benefits or other similar remuneration to individuals and that is regulated as such by that Contracting State or one of its political subdivisions or local authorities; or (ii) that is established and operated exclusively or almost exclusively benefit of other to invest funds recognised pension that Contracting State. for the funds of Where an enti-ty or arrangement established under the Idw of a Con-racting State would constitute a recognised pension fund uncer c'.ause (i) or (ii) if it were treated as a separate person under the taxation laws of that Contracting State, it shall be considered, separate for the purposes of the Convention, person treated as such under the as a taxation laws of that Contracting State and all the assets and income of the entity or arrangement shall be treated as assets held and income derived by that separate person and not by another person. 2. As regards the application of this Convention at any time by a Contracting State, unless the authorities any term not defined therein shall, context otherwise requires or the competent agree to a different meaning pursuant to the provisions of Article 2-1, have the meaning'that it has at that time under the law of that Contracting State for the purposes of the taxes to which the Convention applies, any meaning under the applicable tax laws of that Contracting State prevailing over a meaning given to the term under other laws of that Contracting State. ARTICLE 4 RESIDENT 1. For the purposes of this Convention, the of a Contracting State" means any person who, term "resident under the laws of that Contracting State, is liable to tax therein by reason of his domicile, residence, place of head or main office, place of management or any other criterion of a similar nature, and also includes that Contracting State and any political subdivision or local authority thereof as well as a recognised pension fund of that Contracting State. This term, however, dees not include any person who is liable to tax in that Contracting State in resp'ect only of income from sources in that Contracting State. 2. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status (a) shall be determined as follows: he shall be deemed to be a resident only of the Contracting State in which }ie has a permanent home available tc him; if he has a permanent home available to him in both Contracting States, he shall be deemed to be a resident only of the Contracting State with which his personal and economic relations interests); are closer (centre of vital (b) if the Consider.irg State :.n which he hay his centre uf vital interciiUs cannot be determined, or if he has not n permdnenr. home available to him in either Contracting State, he shall be deemed to be a resident only of the Conliaucing State in which he has an habitual abode; (c) if he has States or an habitual abode in neither of them, in both Contracting he shall be deemed to be a resident only of the Contracting State of which he is a (d) national; if he is a national of both Contracting States or of neither of them, Contracting the States competent shall authorities settle the of the question by mutual agreement. 3. Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, the competent authorities of the Contracting States shall endeavour to determine by mutual agreement the Contracting State of which such person shalJ be deemed to be a resident for the purposes of this ::Dnvention, having regard to .its place of head or main office, its place of effective management, the place where it is incorporated or otherwise constituted and any other relevant factors. In the absence of such agreement, such person shall not be entitled to any relief or exemption from tax provided by the Convention. ARTICLE 5 PERMANENT ESTABLISHMENT 1. For the purposes of this Convention, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or parc-ly carried on. 2. The term "permanent establishment" includes especially: (a) a place of managsmeint; (b) a (c) an office; (d) a (e) a workshop, and (f) a oil branch; factory; mine, an or place of extraction gas well, a quarry or of natural resources. any other 3. A building sice or construction or instciilaticn project constitutes a permanent cstabiishment only If it lasts more than six months. 4. Notwithstanding the preceding piovisions of this Article/ the term "permaneiiL establishment" shall be deemed not to purpose of include: (a) the use of facilities solely for the storage or display of goods or merchandise belonging to the enterprise; (b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage or display; (cl the nainnen'-ince of a stiock belonging tc the enrerprisc goods or merc::andis0 solely for the purpose cf processinq by another enterprise; (d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise; (e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any activi-y not listed in subparagraphs (a) to (d)/ provided that this activity has a preparatory or auxiliary character; (f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (e) , provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. 5. that paragraph 4 shall :iOu apply to ^ fixed place of business is used or rr.aintained by an enterprise if the same enterprise or a closely related enterprise carries on business activities at the same place or at another place in the same Contracting State and (a) that place or other place constitutes a permanent establishment for the enterprise or the closely related enterprise under the provisions of this Article, or {bi the overall activity resulting from the combination of Lho activities Ccitried cn by the two enterprises at the sfim^r place, or by the same enterprise or ciose.y related enterprises at the two places, is not of d preparatory or auxiliary charcicter, provided that the business activities carried on by the two enterprises at the same place, or by the same enterprise or closely related enterprises at the two places, constitute complementary functions that are Dart of a cohesive business operation. . Notwithstanding rne provisions of paragraphs 1 and 2 but subject to w.ne provisions of paragraph 7, where a person is acting in a Contrac-inq Stace on behalf of an enterprise and, in doing so, habitrually concludes contracts, or habitually plays the principal role leading to the conclusion of contracts that are routinely concluded without material modification by tne enterprise, and these contracts are (a) ibt in the nane of che enterprise, or ror tne transter of the ownership of, use, (c) that or for the granting of che right to use, property owned by that enterprise or that the enterprise has the right to or for the' provision of services by that enterprise, enterprise shall be deemed to have a permanent establishment _in tha- Contracting State in respect of any activities v-/hich person under-.dkes for the enterprise, unless of the activities such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business (other than a fixed place of business to whicn paragraph 5 would apply) , would not make plare of business a permanent establishment this fixed under the provisions of paragraph A. 7. Paragraph 6 shall not apply where the person acting in a Contracting State cn benalt ci an ^rnterprise of the other Contracting State carries or business in the first-mentioned Contracting State as an independent agent and acts for the enterprise in the ordinary course of that business. Where, however, a person acts exclusively or almost exclusively on behalf of one or more enterprises to which it is closely related,^ that person shall not be considered to be an independent agent within the meaning of this paragraph with respect to any such enterprise. 0. The fact Chat a company which is a resident of & Contracting State controls or is contioiled by a company which is a resident g£ the other Contracting St^te, or which carries on business in that other Contracting Star.© {whether through a permanent establishment or otlierwise), shall not of Itself constitute either company a oermanent establishment of the OLher. 9. For uhe purposes cf this Article, a person or enterprise IS closely related to an enterprise if, based on all the relevant facts and circumstances, one has control of the Other or both are under the control of the same persons or enterprises. In any case, a person or enterprise shall be considered to be closely related Lc an enterprise if one possesses directly or indirectly mere than 50 per cent of the beneficial interest in tne other (ur, in the case cf a company, mere than dO per cent of the aggregate vote and Value of the company's snares or cf the beneficial eguity interest in the company) or if another person or enterprise possesses directly or Indirectly more than 50 per cent of the beneficial interest (or, in the case of a company, more than 5Q per cent of the aggregate vote and value of the company's shares or of the beneficial equity interest in the company) in the person and the enterprise or in the two enterprises. ARTICLE 6 INCOME FROM IMMOVABLE PROPERTY 1. Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other Contracting State. 1he term immovable property" shall have the meaning which it has under ^ihe law of the Contrac Lifig State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to whicn tne provisions of general law respecting landed property apply, usufruct of imimovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources; ships and aircraft shall not be regarded as immovable property. 3. The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in any other form of immovable property. 4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise. ARTICLE 7 BUSINESS PROFITS 1. The profits of an enterprise oi a Contracting StaLtJ shall be taxable only in that Contracting State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business ds aforesaid, the profits of the enterprise may be taxed i;i that other Contracting State but only so much of them -is is attributable to that permanent establishment. 2. Subject to the provisions of paractdpli 3, where an enterprise of a Contracting State carries'on business in Llie other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to m.ake if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment. 3. In determining the profits of a permanent establishment, there shall be allowed as deductions expenses which are incurred for the purposes of the permanent establishment, including executive and general administrative expenses so incurred, whether in the Contracting State in which the permanent establishment is situated cr elsewhere. 4. No profits shall be establishment of establishment permanent by reason of attributed the goods mere or to a permanent purchase 'by that merchandise for the paragraphs of this enterprise. 5. For the purposes of the preceding Article, the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless tiiere Is good and sufficient reason to the contrary. 6. Where profits Include items of income which are dealt with separately in other Articles of this Convention, then the provisions of those Articles shall not be affected by the provisions of this Article. ARTICLE 8 INTERNATIONAL SHIPPING AND AIR TRANSPORT 1. Profits of an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that Contracting SLate. 2. Notv/iLhstanding the provisions of Article 2, an enterprise of a Conttactinq State ahall be exempt in respect of its carrying on the operaLion or ships or aircraft, in international traffic from, in the vase of an enterprise of Georgia, the enterprise tax of Japan and, in the case of an enterprise of Japan, any tax similar to the enterprise tax of Japan which is imposed after the date of signature of this ConvenLion in Georgia. 3. The provisions of paragraphs 1 and 2 shall also apply to profits from the participation in a pool, a joint business or an international operating agency. ARTICLE 9 ASSOCIATED ENTERPRISES 1. Where (a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, (b) the in or same the petrsons participa-.e directly or indirectly management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State, and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ independent from those enterprises, for those conditions, which then any would be profits which made between would, but have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly. 2. Where a Contracting State includes in the profits of an enterprise of that Contracting State - and taxes accordingly - profits on which aj: enterpris<= of the other Contracting State has charged to rax in tliu:. other Tontracting State and r.he profits so included axe profits which would have accrued Lu the enterprise or the first-mentioned Contracting State if the conditions made betweer; the two enterprises had been those which would have been made between independent enterprises, then that other Contracting State shall make an appropriate adjustment to the amount of the tax charged therein due on those profits. recard shall had In dfir-rxining the othfrr such adjustment, provisions Convention and the competent authorities of States shall if necessary consult each other, the of thi: Contracting ARTICLE 10 DIVIDENDS 1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other Contracting State. 2. However, dividends paid by a company which is a resident of a Contracting State may also be taxed in that Contracting State according to the laws of that Contracting State, but if the beneficial owner of the dividends is a resident of the other Contracting State, the tax so charged shall not exceed 5 per cent of the gross amount of the dividends. 3. Notwithstanding "he provisions paragraph 2, dividends which are deductioie in ccripjr.ir.g thv Liixable income of the company paying the dividends in the Contracting S.atie of which that company is a resident may be taxed in that Contracting State according to the laws of that Contracting State, but if the beneficial owner of the dividends is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the dividends. 4. The provisions of paragraphs 2 and 3 shall not affect the taxation of the company in respect of the profits out of which the dividends are paid. 5. The term "dividends" as used in this Article means income from shares, mining shares, founders' shares or other rights, not being debt-claims, participating in profits, as well as income from other rights which is subjected to the same taxation treatment ai? income from shares by the laws of the Contracting State of whioh the company making the uistribution ii? a resident. 6. The provisions of paragraphs 1, 7. and 3 shall not apply if the beneficial owner ot the dividends, being a resident of a Contracting State, carrics on business in the other Contracting State of which the company paying the dividends is a resident tlirouyh a per-rianoni establishment situated therein and the i;olding in respect of which uhe dividends are paid is effectively connected with such permanent establishment. In such case the piovisions of Article 7 shall apply. 7. Where a company which is a resident of a Contracting State derives profits or income fron\ the other Contracting State, that othtet Contracting Jitate may not impose any tax on the dividends paid by the company/ except insofar as such dividends are paid to a resident of that other Contracting State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establisi'mient situated in that other Contracting State, nor subject the company's undistributed profits to a tax on the company's undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other Contracting State. ARTICLE 11 INTEREST 1. Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other Contracting State. 2. However, be taxed interest arising in a Contracting State may also in that Contracting State according to the that Contracting State, but interest is a resident of tax so charged shall not amount of 3. the if laws of the beneficial owner of the the other Contracting State, the exceed 5 per cent of the gross interest. Notwithstanding the provisions of paragraph 2, interest arising in a Contracting State shall be taxable only in the other Contracting State if: (a) the interest is beneficially owned by that other Contracting State, a political subdivision or local authority thereof, the centrc^il bank of that other Contracting State or any institution wholly owned by that other Contracting State or a subdivision or local authority thereof; or political (b) the inter^^st: is beneficially owned by a resident of that other Contv.acr i ivj Slar.e with tespect tn dobtclctxiub insured iridirecr.ly financed by that Dthci rarr i ng .Stare, a poiirir.al 5?ubdiviyion oi* local auihcr:ry thert;oi, the central bank of that other Contracting State or any institution wholly owned by that other Contracting State or a political subcivision or local authority thereof. 4. The term "incere.= t" as from debt-clainis of every used in this Article means kind, whi=^ther or not income secured by mortgage and whether or not carrying a right to participate in the debtor's profits, and in particular, income from government securities and income from bonds or debentures^ including premiums and prizes attaching to such securities, bonds or debentures as well as other incorae that is subjected to the same taxation treatment as income from money lent by the laws of the Contracting State in which the income arises. Tncomo dealL with ir. Ar'.icle 10 and penalty charges for late payi-:er;t shall noc ce regarded as ir.r-^rest for the purpose of r. h i.s 5. Article. The provisions of paragraphs 1, 2 and 3 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting Scate in which the interest arises through a permanent establishment situated therein and the debt-claim in respect of which the interest is paid is effectively connected with such permanenr. establishment. the provisions of Article 7 shall appxy. 6. In such case Interest shall be deemed to arise in a Contracting State when the payer is a resident of that Contracting State. Where, hov;ever,, the person paying the interest, whether he is a resident of a Contracting State or not, has in _ a Contracting State a permanerit establishment in connection with which the Indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishmen-, then s-:.ch interest shall be deemed to arise in tne Contracting State in which the permanent establishment is situated. ?. Where, payer and by reason of a special relationship between the tr;© beneficiui. owner or between both of them and some other persoii, the arr.r.un' the interest, having regard to the debl-ciaim for whicti ir is paid, exceeds the dniount which would have been -^91;tied upoii oy tho pdyer and the bencricial owner in uhe absence of such relarionship, the provisions of this Article shall apply only to the lastmentioned amount. In such case, the excess part of the payments shdll reir.ain taxable according to the laws of each Contraccing State, due regard being had to the other provisions of this Convention. ARTICLE 12 ROYALTIES 1. Royalties arising in a Contracting State and beneficially owned by a resident of the other Contracting State shall be taxable only in that other Contracting State. 2. The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including 'ineriidtograph films, or any patent, trade mark, design or model, plan, or secret formula or process, or for information concerning industrial, commercial or scientific experience. 3. The provisions beneficial Contracting Contracting owner of of paragraph the 1 royalties, shall being not apply a resident if the of a State, carries on business in the other State in which the royalties arise through a permanent establishment situated therein and the right property in respect of which the royalties are paid effectively connected with such permanent establishment. such case the provisions of Article 7 shall apply, or is In 4. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentione.i amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention. ARTICLE 13 CAFTTAT, GAiNi. Gains deriveo '/iy .:i i<=i-iC5er.t o-- :: >:unt:canr ir.g SwuLe from dliensrion of in'juovab 1 prcpvi'.y referred to in Article 6 and situated in r.he other Contracting State may be taxed in that other Contracting State. 2. Gains from ::he alienation of any property, other than 3. Gains that an enterprise of a Contracting State that immovable property referred to in Article 6, forming part of the business property of a permanent establishment which an enterprise of a Contracting Star.e has in the other Contracting State, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise), may be taxed in that other Contracting State. operates ships or aircraft in international traffic derives from the alienation property, Article aircraft, 4. other 6, of than pertair.ing such ships immovable to the or aircraft, property oper.is":ion shall be •..axable only in of or of referred to in ships or such any Contracting State. Gains derived by a resident ol: a Contracting State from the alienation of shares ot a 'jompany or comparable interests, such as interests in a partnership or trust, may be taxed in the other Contracting State if, at any rime during the 365 days preceding the alienation, these shares or comparable interests derived at least 50 per cent of their value directly or indirectly from defined in Article 6, situated in immovable property, as that other Contracting State, unless such shares or comparable interests are traded on a recognised stock exchange specified in subparagraph (c) of paragraph 4 of Article 28 and the resident and persons related to that resident own in the aggregate 5 per cent or less of the class of such shares or comparable interests. 5. Gains from the alienation of any property, other than that referred to in paragraphs 1, 2, 3 and 4, shall be taxable only in the Contracting State of which the alienator is a resident. ARTICLE INCOME, FP.OM in £MPLCYMF,NT 1. Subject to the piovisions of Articles lb, 17 and 18, salaries/ wages and other siuiilai leimineration. derived by a resident of a Con'.racting State in rospect of an exployxent shall be taxable only in that Conitcicting State unless the employrrLcnt is exercised in the other Contracting Stace. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other Contracting State. 2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable Ccnt-racting State it: (a) the recipient is only in present in the the first-mentioned other Contracting State for a period' or periods net exceeding in the aggregate 18 3 commencing or ending days in any in rhe twelve taxable month year period concerned, and (b; the remuneration is paid employer who is not Contracting State, and (c) the remuneration establishment is which oy, a not the or on resident behalf of the of, an other borne by a permanent employer has in the other Contracting State. 3. Notwithstanding the preceding provisions of this Article, remuneration derived by a resident of a Contracting State in respect of an employment, as a member of the regular com.plement of a ship or aircraft, that is exercised aboard a ship or aircraft operated in international traffic, other than aboard a ship or aircraft operated solely within the other Contracting State, shall be taxable only in the firstnentioned Contracting State. ARTICLE li DIRI-XTORS' Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors, or of a similar organ, of a company which is a resident of the other Contracting State may be taxed in that other Contracting State. ARTICLE 16 ENTERTATNF.RS AND SPORTnPF.BSOMS 1. Not.v;ith5.f aadi:i'-j derived by entertainer, L^"le a such as provi3iuiu> or Article 14, Income of a ConrracLing State a:3 an a rheatre, motion picture, radio^ or television artiste/ or a musician, or as a sportsperson, irom that resident's personal activities as such exercised in the other Contracting State, may be taxed in that other Contracting State. 2. Where income in respect of personal activities exercised by an entertainer or a sportsperson acting as such accrues not to the entertainer or sportsperson but to another person, that income may, norwirhstanding the provisions of Article 14, be taxed in the Contracting State in which the activities of the entertainer or sportsperson are exercised. ARTICLE 17 PENSIONS Subject to the provisions o£ paragraph 2 of Article 18, pensions and other similar reniuneration beneficially owned by a resident of a Contracting State «hali be taxable only in that Contracting Staie. ARTICLE la GOVERNMENT SERVICE 1. (a) Salaries, wages and other similar remuneration paid by a Contracting State or a political subdivision or local authority thereof to an individual in respect of services rendered to that Contracting State or political subdivision or local authority shall be taxable only in that Contracting State. (b) Hov/ever, such remuneration salaries, shall be wages taxable and only other in the similar other Ccntractiny State if the services are rendered in that ether Contracting Stale and the individual is a resident of that other Contracting State who; li national of that other Contracting State; that other or (ii) did no': become a resident Contracting State solely for rendering the services. of the purpose of 2. (a) Notwithstanding thft proviyions of paragraph 1, pensions and other similar remineratioa paid by, or out of funds which are cre.sted by or to which contributions are ioade hy, h CoiiLracting State or a political subdivision or iucd- authority thereof to ci:i individual in respect of services rendered to that Contracting State nr political subdiviaion or local authority shall be taxable only in that Contracting State. (b) However, such remuneration pensions shall be and taxable other only in similar the other Contracting State if the individual is a resident of, and a national of, that other Contracting State. 3. The provisions of Articles 14, 15, 16 and 17 shall apply to salaries, wages, pensions, and other similar remuneration in respect of services rendered in connection with a business carried cn by a Contracting State or a political subdivision or local authority thereof. ARTICLE 19 STUDENTS Payments which a student or business apprentice who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned Contracting State solely for the purpose of his education or training receives for the purpose of his maintenance, education or training shall not be taxed in that Contracting State, provided that such payments arise from sources outside that Contracting State. In the case of a business apprentice, the exemption provided by this Article shall apply only for a period not exceeding two years rrom the date on which he first begins his training in that Contracting State. ARTICLE 20 SILENT PARTIn^ERSHIP Notwithstanding -^ny other provisions of this Convention, any income derived by a silen" partner who i.-? a resident of a Contracting State .;.n 'respect of a silent partnership (in the case of Japan, Tokumei Kumiai) contract or another siT.ilar contract may be taxed in the other Contracting State according to the laws of that other Contracting State, provided that such income arises in that other Contracting State and is deductible in computing the taxable income of the payer in that other Contracting State. ARTICLE 21 OTHER INCOME 1. ILems of income beneficially owned by a resident cf a Contractiny State, wherever arising, not dealt with in the foregoing Articles of this Convention shall be taxable only in that Contracting State. 2. The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined in paragraph 2 of Article 6, if the beneficial owner of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein and the right or property in respect of v.'hich rhc income is paid is effectively connected with such pormaner.r. establishment. provisions of Articla 7 shall apply. 3. Where, by reaso:; or a special In such case the relationship between the payer and the beneficial owner or betv/een both of them and some other person, the amount of the income referred to in paragraph 1 exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the iast-mer.tioned amount. In such case, the excess part of the income shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention. ARTICLE 22 ELIMINATION OF DOUBLE TAXATION 1. In Georgia, double taxation shall be eliminated as Where a re.siaent cf Georgia derives income which, in follows: la) accordance with rhp- [..r-tivii or-.s of this C-onvenciun, :uay be ta/.ed in Japan, Georgia shall allow as a deduction troir, the Georgian tax on the income of that resident, paid in Japan. an amount equal to the Japanese Such deduction shall not, tax however, exceed the sums of the Georgian tax which would have been accrued on this income according to the rules and rate.? effective in Geoiyiu. (b) Where in accordance wit.h any provision or the Convention income derived by a resident of Georgia is exempt from tax in Georgia, Georgia may nevertheless, in calculating the amount the remaining income of such resident, account the exempted income. of tax on take into 2. In Japan, double taxation shall be eliminated as toilows: Subject to the provisions of the laws of Japan regarding the allowance as a credit against Japanese tax of tax payable in any country other than Japan, where a resident of Japan derives incoiuti froii; Georgia which may be taxed in Georgia in accordajice with the provisions of this Convention, the amount of Georgian tax payable in respect of that income shall be allowed as a credit against the Japanese tax imposed on that resident. The amount of credit, however, shall not exceed the amount of the Japanese tax which is appropriate to that income. ARTICLE 2 3 nom-:.iscriminat:on 1. Nationals of a Contracting 3-ate shall not be subjected in the other Contracting Seate any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that other Contracting State in the same circumstances, in particular with respect to residence, are or may be subjected. The provisions of this paragraph shall, notwithstanding the previsions of Article 1, also apply to persons who are r.ot resioe.tts of one or both of the Contracting States. 2. The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other Contracting State than the taxation levied on enterprises of that other Contracting State carrying on the same activities. The provisions of this paragraph shall not be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or fattiily rc-sponsibilities which it grants to its own residents. 3. Except where the provisions of paragraph 1 of Article 9, paragraph of Article 11, paragraph '1 of Article 12 or paragraph 3 of .Article 21 apply, interest, royalties and other disbursements paid by an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determ.ining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first-mentioned Contracting State. 4. F.nrerprises of d Contracting St.J.v, the capital of which is wholly or pa^-tly owned ur ;:ontroIlcd, directly or indirectly, by one- ot more res:df^ni-?• of the other Contracting State, shall Contracting comitJcLed the not be subjected State to any therewith taxation and vmich is connected in the taxation or other more or requirements first-menLioned any requirement burdensome to which than other similar enterprises of the first-mentioned Contracting State are or may be subjected. 5. The provisions of this Article shall, notwithstanding the provisions of Article 2, apply to taxes of every kind and description imposed on behalf of a Contracting State or of its political subdivisions or local authorities. ARTICLE 24 MIITHAL AGREEMENT PF^.CCED'JRE 'i . Where a person consiciers irnau Lh« actions of one or of the States ct Contracting result will result for bo-h him in taxation not in accordance with the provisions of this Convention, he may, irrespective of the remedies provided by the doir,estic lav/ of those Contracting States, present his case to the competent authority of either Contracting State. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention. 2. The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case bymutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the provisions of this Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States. 3. The competent authorities of the Contracting States .shall endeavour to resolve by mutual agreement any difficulties or doubts arising as this Convention. to the interpretation or application of They may also consult together for the elimination of double taxation in cases not provided for in the Convention. 4. The competent authorities of the Contracting States may communicate with each other directly, including through a joint comjnission consisting of themselves or their representatives, for the purpose of reaching an agreement in the sense of the preceding paragraphs of this Article. ARTICLE 2 5 OF INFORMATION F.XCHANGE 1. The competent authorities of the Contracting States shall exchange such information aa is foreseeabiy relevant for carrying out the provisions of this Convention or to the administration or enforcement, of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States, or of their political subdivisions or local authorities, insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by Articles 1 and 2. 2. Any information Contracting State received shall be under treated as paragraph 1 secret the in by a same manner as information obtained under the domestic laws of that Contraciing State and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the assessment or collection of, the enforcement or prosecution in respect of, the determination of appeals in relation to the taxes referred to in paragraph 1, or the oversight of the above. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions. Notwithstanding the foregoing, information received by a Contracting State may be used for other purposes when such information may be used for such other purposes under the laws of both Contracting States and the competent authority of the Contracting State supplying the information authorises such use. 3. In no case shall the provisions of paragraphs 1 and 2 be construed so as to impose on a Contracting State the obligation: (a) to carry out administrative measures at variance with the iav.'s and administrative practice of that or of the other Contracting State; (b) to supply inforination whi cri is not obtainable under the 'laws or in administration of the that or normal course of other Contracting the of the State; (c) to supply trade, information business, which would industrial, disclose any commercial or professional secret or trade process, or information the disclosure of which would be contrary to public policy (ordre public). A. Tf : nformacior. is requested by a Contraccing SLate in accoi'jdiice with thii^ Article, the other Contracting SL^le shall use its inlcrrnaticn gaiheiiaq mea.s'.ires to obtain the requested inlorinarion, even though that other Contracting State may nc't need such information tor its own tax purposes. The obligation contdined in the preceding sentence is subject to the limitations of paragraph 3 but in no case shall such limitations be construed to permit a Contracting State to decline to supply information solely because it has no domestic interest in such information. 5. In no case shall the provisions of paragraph 3 be construed to permit a Contracting State to decline to supply information solely because the information is held by a bank, other financial institution, nominee or person acting in an agency or a fiduciary capacity or because i t relates to ownership interests in a person. ARTICLE ASSISTANCE 1. The other Contracting in the IN States collection 26 THE COLLECTION OF TAXES of shall lend revenue claims. assistance This to each assistance is not restricted by Articles 1 and 2. The competent authorities of the Contracting States may by mutual agreement settle the m.ode of application of this Article. 2. The term "revenue claim" as used in this Article means amount owed in respect of the following taxes, an insofar as the taxation thereunder is not contrary to this Convention or any other instrument to which the Contracting States are parties, as well as interest, administrative penalties and costs of collection or conservancy related to such amount: (a; in Georgia: (i) the tsxes referred to in paragraph 3 of Article 2; (ii) the value-added tax; and (iii) (b) subparaqraph (<a} of (iv) of the excise tax/ in Japan: (i) the taxes referred to in clauses (i) to subparagraph (b) of paragraph 3 of Article 2; (ii) the special corporation tax for reconstruction; (c) lii) the consumption tax; (iv) the local consumption tax; (V) r.hi? inheritance tax; and (vi) the gift tax/ any other tax as may be agreed upon from time to time between the Governments of the Contracting States through an exchange of diplomatic notes; and (d) any identical or are imposed arter substantially similar taxes the date of signature that of the Convention in addition to, ••jl in piace of, r.he taxes referred to in subparagraph (a), (b) or (c). 3. When a revenue claim of a Contracting State is enforceable under the laws of that Contracting State and is owed by a person wmo, at rhat time, cannot, under the lav/s of rhat Contracting Star.e, prevent its collection, that revenue ciaiir. shall, at the request of the comcetenc authority of that Contracting State, be accepted' for purposes of collection by the Contracting State. coifipetent authority cf the other That revenue claim shall be collected by that other Contracting State in accordance with provisions of its lav/s applicable to the enforcement collection of its own the and taxes as if the revenue claim were a revenue claim of that other Contracting State that met the conditions allowing that other Contracting State to make a request under this paragraph. 4. When a revenue claim of a Contractiiig State is a claim in respect of which that Contracting State may, under its law, take measures collection, competent of conservancy with a view to ensure its that revenue claim shall, at the request of the authority of rhat Contraci-.ing State, be accepted for purposes of taking measures of conservancy by the competent authority of the other Contracting State. That other Contracting State shall take n.easures of conservancy in respect ol that revenue claim in accordance with the provisions of its laws as if the revenue claim were a revenue claim of that other Contracting State even if, at the time when such measures are applied, the revenue claim is not enforceable in the first-mentioned Contracting State or is owed by a person who has a right to prevent its collection. Cf. Notwithstanding the provisions oL psragr.5phs 3 and 4, a revenue claim accepted by tne competent authority of a Contracting State £or purposes of paragraph 3 or 4 shall not, in that Contractinq State, be subject to the time limits or accorded any priority applicab'ie to a revenue claim under the lav;s of that Contracting state by reason of its nature as such. In addition, a revenue clairr. accepted by the competent authority of a Contracting State for the purposes of paragraph 3 or 4 shall not, in that Contracting State, have any priority applicable to that revenue claim under the laws of the other Contracting State. 6. Acts carried out by a Contracting State in the collection of a revenue claim accepted by the competent authority of that Contracting State for purposes of paragraph 3 or 4 which if they were carried out by the other Contracting State would have the effect of suspending or interrupting the time limits apolicable to the revenue claim in accordance with the laws !.;*f that other Contracfing State shal". have such effect under the laws of that other Contracting State. The competent authority of the first-mentioned Contracting State shall inform the competent authority of the other Contracting State of having carried out such acts. 7. Proceedings with respect to the existence, validity or the amount of a revenue claim of a Contracting State shall not be brought before the courts or administrative bodies of r.he other Contracfiing State. 8. Where, at any time after a request has been made by the competent authority of a Contracting State under paragraph 3 or 4 and before the other Contracting State has collected and remitted the relevant revenue claim to the first-mentioned Contracting State, the relevant revenue claim ceases to be (a) in the case of a request under paragraph 3, a L'evenue claim of i:h(r firs--.tient-oncd Contracting State tha' is enforceable under the laws of that Contracting State and is owed by a person who, that time", cannot, under the laws of at that Contracting State, prevent its collection, or (b) in the revenue case clai.Ti of of a request the under paragraph first-mentioned 4, a Contracting State in respect of which chat Contracting State may, under its laws, take measures of conservancy with a view to ensure its collection Che coiupeuenr authciitiy or tht? lirsr.-ment igneci Contracting State shaM piomptly notify the corr.p^^tcnc duthority of the oThf^r ConLidctmg Sratt: ot that fact; dncl, ar the option of the coinpetent authoiity of that ottier Contracting Statf^", the competent authority of the iiist-mentioiied Contracting State shall either suspend or withdraw its request. 9. In case no shall the as to impose carry out administrative so construed provisions on a of this Contracting Article be State the obligation: (a) to measures at variance with the laws and administrative practice of that or of the other Contracting State; (b) to carry out measures which would be contrary to public policy (c) (ordre public); to provide assistance if the other Contracting .State has not pursued all reasonable measures of collection or conservancy, as the case may be, available under its laws oc administrative practice; (d) to provide assistance in those cases where the administrative burden for that Contracting State is clearly disproportionate to the benefit to be derived by the other Contracting State. ARTICLE 21 MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR POSTS Nothing in this Convention shall affect the fiscal privileges of members of diplomatic missions or consular posts under the general rules of international law or under the provisions of special agreements. ARTICLE 28 ENTITLEMENT TO BENEFITS 1. Except as otherwise provided in '.his Article, of a Contracting Slate shall not be entitled to a resident a benefit that would otherwise be accorded under the provisions of paragraph 1 of Article 12 unless such resident is a qualified person, as defined in paragraph 2, at the time when the benefit would otherwise be accorded. 2. A resident cf a Contidcting State shall he a qualified person at a ti.me when a benefit would otherwise be accorded under the provisions of paragraph 1 of Article 12 if, time, the resident is: at that (a) an individual; State, a political subdivision or loca_ auLhori.y thei^juX, the central bank of chat ^onL,ract.i ng btate, or an agcricy or instruir.entaliry of thdc Contracting State or political subdivision or ^oca.i au?:hori::y/ (c) a company or other entity, if the principal class of Its shares is regularly -.raded on one or more recognised stock exchanges; or (d) a person other than an individual, if, at that time and on at least half of the days of a twelve month period that includes that time, persons that are residents of that Contracting State and that are qualified persons under suboaragraph (a), ib) o^ (c) own, directly or indirectly*, at least "50 per ce?it of the shares of the person. 3. If a resident of a Contracting State is not a qualified person, the competent authority of •:he Contracting State in wnich a benefit xs denied under tr.e preceding paragraphs of this Article Tiay, nevertheless, granL a benefit that would otherwise be accorded under the provisions of paragraph 1 of rJ •' th:s Convention, object demonstrates and purpose of but i-nto onlyaccount if suchtheresident to tne sa-_i3ract,ion of such ccmperent. .rsMthority that neither its establishment, acquisition or maintenance, nor the conduct of lus operations, had as one of its principal purposes the obtaining of^ such benefit. The competent authority of the Contracting State to which a request has been made under this paragraph by a resident of the other Contracting State shall consult _ with the competent authority of that other Contracting State before either granting or denying the request. 4. j ^ For the purposes of this Article: (a) the term "principal class of shares" means the class or classes of shares of a company or entity which represents the majority of the aggregate vote and value of the company or enti-rv; (b) with respec- to entities that are not comoanies, the term "shares" means interests that are comparable to shares; (c) the term ^recognised stock exchange" means; (1) any stock exchajige esrablished and regulated as such uncei the laws of either Contracting Slaty; (i.i) any and oti.'sr stock conper.f-;nt c-xchanqe autnorities agreed of the upun by the Contracting StaCes. 5. Notwithstanding the other provisions of this Convention, a benefit under the Convention shall not be granted in respect of an item of income if it is reasonable to conclude, having regard to all relevant facts and circumstances, that obtaining that benefit was one of the principal purposes of any arrangement or transaction that resulted directly or indirectly granting in that accordance that benefit, benefit with the in unless these object it is established circumstances and purpose of would the that be in relevant provisions of the Convention. ARTICLE 25 ENTRY INTO FORCS 1. This Ccr'ivenr.ior. .-shiill ce approv^j-i in accordance with the legal procedures ol each of che Conrracting States and shall enter into force o;i the thirtieln day after the da-:e of exchange of diplomatic noues indica'cing such approval. 2. This Convention shall (a) have effect: in Georgia: (i) with respect to taxes withheld at source, to income derived on or after 1 January in the calendar year next following that in which the Convention enters into force; (ii) with respect to other taxes, for taxes chargeable for any taxable year beginning on or after 1 January in the calendar year next following that in which the Convention enters into force; (b) in Japan: (i) with respect to taxes isvied on the basis of a taxabje year, for taxes for any taxable years beginning on or after 1 January in the calendar year next following that in which the Convention enters into force; (ii) with respect to taxes levied not on the basis of a taxable year, for taxes levied on or after 1 January in the calendar yeax next following that in which the Convention enters iriLo force. 3. Notwithstanding the provisions of paragraoh 2, the provisions of Articles 25 and 26 shall have effect from the date ol" entry into force of this Convention without regard to the date on which the taxes are levied or the taxable year to which the taxes relate. 4. The Convention between the Government of Jaoan and the Government of the Union of Soviet Socialist Republics for the Avoidance of Double Taxation with respect to Taxes on Income, with ^ Protocol, signed at Tokyo on 18 January, (hereinafter referred to as ''the prior Convention") between Georgia and Japan cease to be applicable 1986 shall from the date upon which this Convention applies in respect of the taxes to which this Conventicn applies in accordance with the provisions of paragraphs 2 and 3. 5. Notwithstanding the entry into force of this Convention, an individual who is a resident of either Contracting State and entitled to the benefits of Article 17 of the prior Convention at the time of the eni.ry into force of this Convention shall continue to be entitled to such benefits untn such time as the individual would have ceased to be entitled to remained in 6. such benefits if the prior Convention had force. The prior Convention shall between Georgia and Japan terminate on the last date on which it applies in accordance with the provisions of the preceding paragraphs of this Article. ARTICLE 30 TF.RMTMATION This Convention shall remain in fcrce until terminated by a Contracting State. Either Contracting State may terminate the Convention by giving notice of termination through diplomatic channels to the other Contracting State at least six months before "he end of any calendar year beginning after expiry of five years from the date of entry into force of the Convention. to have la; effect: in Georgia: In such event, the Convention shall cease with respect to taxes wiihlield at source, to income derived on or after 1 Jctauary in the calendar year next following that in which the notice is given; (ii) with respect to other taxes, for taxes chargeable for any taxable year beginning on or after 1 January in the calendar year next following that in which the notice is given; (b) in Japan: (i) with respect to taxes levied on the basis of a taxable year, for taxes for any taxable years beginning on or after ] January in the calendar year next following that in which the notice is given; (ii) with respect to taxes levied not on the basis of a taxable year, for taxes levied on or after 1 January in the calendar year next following that in which the notice is given. IN WITNESS ?JHE?.F-OP" the undersigried, being duly authorised Lfiereto by their respective Goverr.inents, have signed this Convention. DONE in duplicate at Tbilisi this January, 2021, in the English language. For Georgia twenty-ninth For Japan: day of PROTOCOL Ac the signing of the Convention between Georgia and Japan for che Elimination of Double Taxation with respert to Taxes on Income and the Prevention of Tax Evasion and Avoidance (hereinafter referred to as ^^the Convention") Georgia and Japan have agreed upon the following provisions which shall form an integral part of the Convention. With reference to the Convention: , . •^7* ^^'-^srstocd that, in GeorqLa, the term ^^policical subdivisions or local authorities" means "administrativeterri-oriai units" or "local self-governing authorities". IN WITNESS WHEftECr the undersigned, being duly authorised thereto by their respective Governments, have siqned this Protocol. DONE in duplicate at Tbilisi lHis twenty-ninth day of January, 2021, in the English language. For Georgia For Jaoan %