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🏛️ კომიტეტები
- საფინანსო-საბიუჯეტო კომიტეტი წამყვანი კომიტეტი
- საგარეო ურთიერთობათა კომიტეტი კომიტეტი რომლის დასკვნაც სავალდებულოა
- დარგობრივი ეკონომიკისა და ეკონომიკური პოლიტიკის კომიტეტი კომიტეტი რომლის დასკვნაც სავალდებულოა
- განათლების, მეცნიერებისა და კულტურის კომიტეტი კომიტეტი რომლის დასკვნაც სავალდებულოა
- ჯანმრთელობის დაცვისა და სოციალურ საკითხთა კომიტეტი კომიტეტი რომლის დასკვნაც სავალდებულოა
- სპორტისა და ახალგაზრდულ საქმეთა კომიტეტი კომიტეტი რომლის დასკვნაც სავალდებულოა
- ევროპასთან ინტეგრაციის კომიტეტი კომიტეტი რომლის დასკვნაც სავალდებულოა
📅 დამატებითი ინფორმაცია
ბიუროზე განხილვის თარიღი 2013-02-19
ბიუროს ნომერი 30
📜 ტექსტი
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MIMSTRY oF EcoNoMY
AND susTANABLE
llil長Jヽ DEvELOPMENT
oF GEoRGIA
隈鵠 き
財薦
Tel●
Лb 07/9529
(+'9532)栃 口05:99111:
Far.:1+leS 32;Or,rr4
02 / Esolro t 2Ot2ff.
br;lr6o139q,r.rb go6J6lror
Oo5oし 060b a"q2pで
UJao6obo6ob
0
0obgoq, arqq,,r6,
0多
შეთანხმება
Agreern+nt
betwcem
Georgla
and
the Republic of Croatia
Avoidanceof Doubl* Taxation snd
thoFtcve
of FiscalEvasiorrwith rcspoctto T
Ineorneand on Capital
Ceorgia and t
to conclildean .Agreemen:t
fbr
Republicof Croatia.desiring
Avoietancrs
of l]onble T 4tionandthePrevenlion
rvithrespt:ct
of FiscalEvasion
to Taxes
ofd,o!rfapital
lnes.rile
Havrragreedas fol
tl
Artiele 1
PSRSONSCOVERED
This Agr{lo$edt
apply to p.ersonswho are residents of
r
j
i
cr botlg
l
Article 2
TAXES COVBR,ED
Thir*glryfent
61o1;
rrirqg,$,66
applyto taxeson incomeandon capital'
or localauthsritis,i
iticatsubdivisions
.
i
ftl
+sf th$
i#hish,&ay
erdlePiBd.
.
,
:
l
l
eatdlW
as taxeson incomeandon capitalall taxr-s ;pnse$
fn te
including
ons{i!mfn
ofrincome
or of capitat,
elemgnts
irnmovableproperty,taxeson the total
* offfOeos
appreoiation.
r
we$
taxes
on
capital
as
ac
Ttu,*xidn$
whichthisAgreement
shallapplyar+in partic
Thcnsehd"tllbe
N
:
l
to$al
.,on
fiabital.
'
l
,of
*tinnratlenr
j
ini3gotgfu:
'$
pmqt
(iii
(iit}
in elmti*; j
(i),
(iil
r&
tsE
(ii1$ theloca1
levid on one
tar andanyother$urcharge
tax").
q pb"alsoto anyidentical
or sub$n*ially
xit'I
rh61
or in
of the Agreementin addition,too
of the ContrautingStxes shsll nedry
taxatbn laws.
bsenmadein theirrespective
ilodt{
0esf,
Article 3
CI]NERALDEFINITTONS
l.
For the pilrposes0 this Agreernenl.
unlessthecontextothcr*'isclctluircs
a)
the tenn "Oe<llgia rrreansllre territory defined by Ceorgian legislation.including land
and
trrritory,ils,sub-soil
air spaceaboveit, internal*,atcrsand territorialsen,the seabed.
its sub-soil and the air
above them, in rcspectof which Ceorgia exercisesits
sovereignty,as rvell rls t
contiguor"rs
zr:ne.the exclusiveeconomiczone and continental
ial
sea.in respectof rvhiclrCeorgiarna,vexelcise i1ssovereiEr
shelf adjacenttc' its terri
rightsand/orjurisdiction accordarrce
u,iththe international
larv:
b)
the terrn "Croatia nreansthe tcrritor,'ol the Republico1'Clroatia
as 'wellas those
maritime areasad.iacent the outer lirnit of terri{orialsea.inclLrclirrq
seabedand sub-soil
rvith intelrrational
ove:rwlrich the R
blic oi'Croatiain accordance
law andthe larvs
theree-t,
of theRepublic
of Croatiaxercises
itssovereign
rightsarrd.iurisdiction;
c)
the rtenns"a Cont
and "tlreotherContractinri
State"nrear"l.
as the context
requires,
or C:
Cr:orgia
d)
theterrl 'ente
" applier;
to thecarry.'ing
on ol'an,r,
businessl
e)
''tax"
the terrn
tax or Croatiantaxt
a Ceclrgian
, asthc contextrequires.
'f)
the term
g)
theterm
'pers
ludesan individual.a compan!'anclan1'other bodl'of persons:
''compan
meansan; hod1.'corporate
or an\rcntit)"which is treated
asa body
corporate
ft:r taxpurpo
"
l'r)
the tern'rsi
of a ContractingState"and "enterprise
of the othsr Contfacting
State"mealrrespectively enterprise
oarriedon by a residentol'a ContractingStateandan
identof the otherCt'rntractins
enterprisec;arriedon by a
State:
i)
tlreterrn"irrterna nal traffic" r]reansany tfansportby a ship ol aircrafi operatedby
rvhichhasit placeol'eff-ective
rnanagenrent
an enterprise
in a ContractingState,exceptwhen
theshipor aircraftis
solelybenveenplacesin the otherContractirig
State;
j)
the ternr"conr
(i)
(ii)
t authoritl"rneans:
represe
ntalive;
in CcorgiaMinistn,of'Finance
or itsaLrthoriseri
representativr;,
in Croatia. Mini,sterof Financeor his authorised
k)
the term "rrational"
(i)
(ii)
State:;
of thatContracting
thecitizeriship
an1.'irrrlival possessing
derivingits statusas suchfron: tht
or association
anylegal rson.p?Lrtnership
State.
larvsin forcein a lontracting
l)
servicesnnd of othe'r
of prol'cssiorral
the tr:rm "business irrsludestlie perflrrt:tattce
of an inde dentcharacter
activiities
7.
Stateany
As regard's
the a licationof the Agreementat an)--tinle hy i] C:onfi"actillg
havethe rneaningtfiat it
ll. unlessthe contextotlrerwiserecluires"
term not definerjtherein
larv ,cf that State {br the pllrposesof the tflxes to rvhich the
has at that tine urtder
oveia
tax la\\'sof ilratStateprc'vailing
Agreementapplies,an1' eaningr:nderthe applicable
givenlo the
underotherlau'soi'thatState.
rneaning
Articlc 4
RESIDENT
L
Srate"tneans
Fortltepurposesf this Agreement.tlte term "rcsidentof a Cclrrtractinr;
anJ-persollrvh(r,uncjer
placeof rn
rcsidcnce.
that Stateand lny polit
notincludeanyperson
in thatStateor capitalsi
larvsof thatState,is tiableto tax thereinb"vreasonof his dornicile.
and also includes
ent ')r'any othercriterionof a sitlilal nalLll'e,
horvever,rloes
This
tenn'
tltereo{'.
or lr:calatlthoritv
I sLrhclivisiort
fiom sottrges
only of incot,Le
is liablero tax in thatStatein rcspect
tedtherein.
I an individualis a residentr:f hoth
of paragraph
of the provisions
Where by rea
?.
as fbllorvs:
States,then is statusshallbe deterrnined
Clontracting
to be a rcsidentonly ot'the Statein which he h*s a pernlanent
he shallbe dee
a)
he shallbe
lrcrnre
availableto hirn irr bothS1ates.
to hirn:i he hasa pelt'lanent
horneavailable
are
relations
personal
econon"ric
and
deeniedto be a resident nly olthe Statewith rvhichhis
\.
closer(centreof vital i
or if he
cal'lnolbe detclttlined,
ieh he hashis centreol'vitalinterests
il'the Statein
b)
to bc a resident
to hirn in eitlrerState,he shallbe deerned
lto e available
hasnota perntanent
abode;
o n l vo f ' t h cS t a t ei n w h t he hasan habitual
c)
if he hasan ha
onlyof t
bea resident
abodein both Statesor iti neilherof thenl.he shallbe 'desmedto
of rvhichhe is a nationall
of the
arrtinorities
if he is a nalional 1'bothSratest"iro{'neitherof therr.the eonlpetent
d)
StatesslrnlI le the questionby mtrtualagreet:rcnt"
Contractintr;
is a
I a personotherthannn i:ndividual
Whereb.vreason the proyisiols6f paragraph
3.
onh'ol'theStatein
to be a resident
thenir shallbetleerned
residentof both Contracti States.
is situated.
rvhichirs piaceof ef{'ecti rxanagement
Article 5
I-,ISH\1 ENl
PERMAN b.NI' L,S"IAI]
1.
meansa {Lxpd
establishlne,lt"
theternt"peil.nanent
ForthepurPoses this Agireenrent.
th
placeof businet;s
2,
Theterm"Pe
a)
a placer)f man
h)
a b,ranch;
c)
an ofljce:
d)
a fbctory:
e)
and
ii rvorkshoP,
a tnine.an oil
n
resollrcres.
is rvholll,orpaflly carriedon.
of arrenter.prise
which tfrebusiness
lv:
especial
includes
nt establishment"
of natural
gas rvell. a quarr!'t)f an)' other place':;l'extracticln
A buildingsit Or constructionor instnllatiorrpro.lectconstitute$a perlnllngnl
3.
s rnorethanninemontlts
onlyil it
establishnnent
Notwithstandingthe precedingprovisionsof this Artic'le, the fefm "permanent
notto inclLtcle:
shallbe
establislrrnent"
4.
a)
thc useof facili
isebelonging
merchancl
displal'or cleliv':rvot'good$or
of storage,
solell,fbr tlte ptrlpose
the enterprise;
sofely
belongingto tlle enterprise
the maintettance a stockof goodsor merchattdise
b)
tbr the purposcof stora , displa'yor delivery:
solell'
to the ernterprise
belrrnging
c)
the maintenance a stockof goodsor tnerchandise
ing by ,rtotlterenterprisel
fbr thepurposeof p
lirr the purposeo1'purcha$i:ng
solel;-.,
of a fi>ledplaceof lrusiness
the tlainten
d)
ioti.lbr thr:'clltct'prise:
t of colIe;tingittfbrtttat
goodsor merchandise
for the purposeof carryingon. for
solel,r'
cr a fixed'Jlaceof business
the nrainleuanr:e
e)
arryothera ivity of a pfeparator,vor auxiliar;''characler;
tlre.enterprise,
of activities
( a fixeclplaccirf bgsiness
solelviirr anl' cornbinali6n
the maintenance
0
in strb-Paragr s a) to e). providc'tltlrat the ovelall actir,'it;''o1'the lixed place of
mentiOned
c o m b i r r a t i o ni s o f ' a p r e p a f a t o f )o r a L r x i l i a r vc h a r a c l e r .
re:;uhingf}om t
business
I apfl2, rvherea persLlll- crthertlranAn
Notivithstancling provisionsof paragraphs
6 applics- is actingon belralf'ofan
a g e r t to l ' a r t i l t d e p c n t . l e nslalusto rvhomparagraph
Statean authorityto conclude
in a Contracting
lrnd has,and I ituallvexercises.
enterprise
to lrav* a pernlanent
shall be deerrred
that eulerprise
enterprise,
contractsin the natneof
person
for the
unciertakes
tltat
u'hich
in respectof itnr,activities
irr that St
establishrnr:nt
4
unlesstlre act ities of suchpersonare limitedto thosetttentionedin paragraph
enterprise.
place
o{
place
this
llxed
rvould
tnake
not
of business,
a firsd
rvhich.if exercisedthro
paragraph.
provisions
that
of
pernlanent
the
under
lishnrerrt
es
a
business
,5.
6.
in a Contt'acting
establishrlcnt
to havea perlranent
sl not he rleemed
An enter.prise
commissiOtr
in thatStatethrougha broker.gener;al
ics6n business
it
Staternerclvbe':ause
in thc
acting
pcfsol"ls
are
that
sLrch
prgvided
stalrrs.
agentof any otheragent f an indepenclent
ordinarycourseof thr:irI S I N C S S ,
pany'rvhiclr is a rcsiclentof a ContractingStatecontrols'or is
Stafe,ot tvhichcarries
by a cotnpa ivhich i:; a residentof the otherContracting,
controlled
()f otherlvise),
State(,*hetherthrouglra peflllanetltests[:lisInret]t
in that ot
on busine:;s
ol'theother,
establishmcnt
shallrrotof itselfconstr eilhercompanya pennattent
7.
l'hrl fact that a
Article 6
ME }:ROI\,lIIVIMOVABLEPROPERI"\
State llom itrtmorinblepropertl'
Incomederi'ved a residentof a Corttractirtg
1.
Staternnybe
irt theotherCiontracting
(includingincotuetionr icultureor lbrestrl')situatcei
taxedin thatotherSlate
shallhavethe nieaningrvlrichit lta$unclerthe larvol'
ble propert1,"
Tlteterni "itlm
2.
T[e term shall in an!'cnse
ich th,:propertyirt questignis sitiratecl.
the ContractintStatein
to imntovable pfopert)'. livestock and eclttip'tttentused in
include proper-ty acc
of generallirw respectinglanded
and lblcstr rights r:o which the prcli'isiotts
agricultLrre
and rightstr-;variableol flxcti paymentsas
propert)'npplr.'.trsttf t'ttc of immovableproperti.'
sotlrcesand otfter
tltineralde;rr:sits,
rkilg o1',or the riglrt to 1v<trk,
considerationfor the
slriPs nd aircrailshallnot be legirrdedas imnlovablepropeny.
resources;
natural
The provisiotiso palagraplrI shall apply to incotttederived frtlm thredirect ttse,
3.
'orm
le
o f i r n m o i ' a L ' tpropen),.
letting,clrusein anYothe
graphsI and 3 shallalsoapply-to the incotnetiorn immovable
of
4.
1"heprovisions
pruperty
of anerrterplise.
A r t i c l c7
BUSINESSPIIOFIl'S
"l'lteprolits o1'an
se o{'a ContractingStateshall be taxableonly ip that Staie
l.
s on businessin the otlrerContractingStatethrouglta permanent
unlessthe enterprise
the pro{itsof
as nlbresaid,
carrieson business
in. If the enterprise
siluated
establishment
;etfibrrtable
to
is
thettr
as
nrttclr
of
in the otherStatebut only so
the entelprisemay'be ta
establis
thatnennanent
3, wherean enterpriseof a ConlractingState
isionsof paragraph
to the
2.
Sub,ject
situatecl
establishrttcnl
r ContractingStatcthl'ouglta perlrrane.nt
in
on lousiness
carries
the
establisltrnent
to thatpennnncnl
Statebe aftributed
Contracting
thereshallin
therein,
engagecl
entet'prise
to rnakcil'it rverea distinctandseparatc
protitsr.vhich
it rlightbe xpectecl
rvhol,ly
and
clealing
i'nthesaneor similar ivities undertlte satneor sintilarconditions
establishrncnt.
rviththee rpriseof rvhichit is a pefrranent
independenlly
establishlent.there shall be allowedas
profits of a pernranent
lu delerminingt
3.
of the perlrlanentestablishment,
h are incurredlbr the pLrrposes
deductionscxpenses
rvhetherin the Statein
so incttt'red.
and eral adrlinistrativeexDenses
oxecutive
includins
re.
es ishmentis situatedor elservhe
rvhichthe pennanent
in a ContraclingSt:itet0 determittethe prolitsto be
custOmar,v
lnsol'aras it ltas
4.
gl'thetotnlp16fitsctf
on thc basiso1'anapporticinntent
altributedt0 a perntfln stablishment
tliat ContractingState
2 shallpreclucle
parts,nothingin paragraph
to its vari
the enterprise
as lllay-be llllstomary;tft'e
its to be:taxeclby suchan appOfiiontnelll
fhe
h'omdeter"mining
adoptedshall.however.be suchthattheresultshallbe in accordarlce
rnethodof'apporrion
conta
withtheprinciples
in thisArticle.
Nc, prol'itsslrall
5.
purchase
trythat pernt
attlibuteci to a peniranentestablisltntcnlby'' reason o1'the tnerc
ol tnelchaudisefor the entcrplise'
establishnreutcr{'goocls
the ptofils tu lie atlributed to tlte
For the PttrPro of the precedingparagraplrs,
6,
permflnentestablishrne shall be determinedby the samenrethodyearby yearunlessthereis
thecc\tltrar]'.
so(dandsutllcient
7.
profitsinc
Wh,ere
of this Agrr:ement.then
of thisA$iole.
,
in otherArticles
iternsof incomervhicharedealtlvith separatel,l
bytheprovisiottts
provisionsof thoseArticlesshallnot be a{'ibcted
;\rtiele I
S l l l P P I N GA N D r \ l R T R A N S P O R T
Profits{tornthe
l,
onlyin theContracting
situated.
tra{fic slrallbe taxable
on of slripsor aircraftin international
is
of the enterprise
in wlrichthe placeol effbctiventanagement
is abonrda ship,then it
nt of a shippingerlterprise
ive rnirnage'rne
ll'theplaceof e
2.
Statein rvhichtlrehotnehalbotrrol'theshiP
in theContracting
to besi
shallbedeemed
Stateof rvhichthe opera$crr
or, if thereis suchhonreharbour.in tlte Corrtracting
is sitr,rateci.
of theshipisa resident.
'I'hr:
irt a
I shallalsoapplyto profitsfrorntheparticipation
prclvisions paragraph
3.
joint
g
international
operatinagenc)'.
poo[,a
or
bus;iness
Article9
SES
IATEDTJNTERPRI
ASSOC
l.
Wher"e
an enterpriseo a ContractingState participatesdilectll; or indirectly in the
a)
State.or
o{'theotlterC--olltracting
controlor pitalol'ailenterprise
management,
controlot'
in tlre tnflnagenlellt.
thersanrepersot parlicipatedirectl;'or indirectly'
b)
State,
Contracting
the
otlrer
of
an
enterprise
and
State
capitalof an enterprise a Contracting
the two enterprisesin tlleir
tions are tnacleor intposedlretrveett
comtnercialor financia relationswhich difter from thoservhiehwould he madq betwesn
haveaccrued
n any profitsrvhichrvould.but fbr thoseconditi.ons.
entelprises
independent
may be
but. b1. reasor.toI those condi{ions. have not so accrLred,
to one oi'the
and in eithercasec
in thenrofits
included
enterpriseandtaxeclaccordingll'.
Wherea Con
in tlre prolitso1'anenterpriseof that State- dncl
ing StateinclLrdes
taxesacc'lrdingly'
Statehasbeen
ol'the otherContracting
on whichan enterprise
r Stateandthe profitsso includedareprolitswhichu'otrldhave
2.
chargedt,0tax in that
Stateif the conditionstnaelebetlveenthe trvo
accruedtr: the enterpri of the iirst-mentioned
r v h i c h l v o u l d h a v e b e e t rt n a d e b e t r v e c ni n d e p e n d e l l tc n t e r p r i 6 e s .
had been
enterprise,s
to thc amotlntof tiri: tax charged
tatead.iustrnent
then that other State l;hal lnakearr aplrfopf
dLterc'gardshall l-''eLradto the other
sLrchad.iUstrnent.
thereinon thoseprotits,I deterrnirring
of thisA
provisions
l$tates
shallif
ot-theCtintracting
authorities
nr and1hecompetent
necessarYconstllt eacn
Articlc 10
DTVIDI]NDS
ot a ContractiugStateto a restclent
rvhichis a resident
i ) i v i d e n d ps a i d a cornDanv
l.
of theorherContracting te lnavbetaxedin thatotlrerStatc
Staleo1'rvhichthe
Ho'wever.sttclt iclentisma1'alsobe raxedin the Contracting
2,
s is a residentand accortlingto the larvsof that State.but if the
the drvr
compan)"
P,aying
state,the tax so
of the othercontracting
is a resident
benellcialowngr oi' the ividencls
of thedividencls'
alnotllll
chargedshallnot exceed pefcentof thegross
a{lect t l ' e t a x a t i o uo f ' t l r e c o t t r p a l t , irt' t r e s [ ] c c to I t h e p r o l i t s o t r t o i
shall
This paragiraph
itre i d .
whichtlredividends
in this Articlc llleansincomefiotn sliares,rninirtgshares.
" as usred
as rvell as
in pt'r:lits"
participalirrg
rights.rrot beingdebt-clainrs'
sharcsor 0t
Ibunder's
as
to tlre samc ta\alioll treatlnent
irrcttrne{iotn other cor rate rightsrvliicltis subiected
a
incomefi'clnrsharesb"vt l a r v sc l l ' t h eS t a t co l ' l v h i c h t l r ec o t l t l : a t t yr l a k i n g t h e c l i s t r i [ l L r : t iioSn
residerrt.
3.
Tlt,cterm"div
4.
Theprovisions p a r a g r a p h sI a n d 2 s h a l l n o t a p p l f i f t h e b e n e f i c i a lo w t t e r o i ' t h e
of a ContractipgState,carricsttn businessin the otherContracting
pany pa-vingthe dividendsis a resident,througtra permanent
S t a t eo l ' i v h i c h t h e c
are paid is
$itlratcd1 rein an,Jtlre holciingin respectol'rvhichthe dividencls
establishnrent
effectivellrconnected t h s u c h p e l l l a n e n t e s t a b l i s h p t e n tl.n s t t c h c a s e l h e p r o v i s i O n SO 1
Article7 shallappl)'.
dividends,beinga re
prOfitsor incorue
StatecJerives
ol'a Contracting
$'lterea conlpa rvhich is a resiclcnt
5.
State,that otherStatentay not imposeany tax ott the dividends
frorn the other Cont
pt iusofarassuclrdividendsarepaidto a fesidi:rltol'thaLotherState
paid by thiecolnpany',
irre paid is elteclivelycOnneCited
or insolaras the holdi in respr:ctol'rvhichthe diviclencls
rvith a perinancntest lishmerTsituatedin that other State.nor subjectthe contpany's
paid
profits.even if lhc clividends
profitsto tax on tlrecor.npativ's
urrclistributed
undistributed
in
strch
otlter
of prolilsor incolnearisirg
or the undistt'ibuted ts consistrvhollyor partl,v
State.
Articlc I I
INTEREST
L
lnterestarisihgin
State may Lretaxed in th
ContractingStateanclpaid to a residentof'the other C.orrtracting
Srate.
st Inay also be laxeclitt lhe ConttactingStatein v'rhichit arises
2.
Horvever.sttch in
owner0f'theinierestis a resident
f thatStatc.but if thebenetlcial
andaccordingtctthe
shall not exceed5 per cenr of the grors
o 1 ' t h eo t h er C o n t r a c t i t t gta1e.thc tax so chargeci
of tltc ContractingStatesslralIby mtrttral
competentaLrthrtrities
amounl0l' the illtcrcst.
agreementsettlethe nt
of thislirnitatiott.
of applir:ation
the Covernntentof'a Contractirlg
orvuedLr,v
Whereinterestis rived and beneticiall.v
3.
lhe
of this pilragraph,
onh irr tliat State.For the ptlrposes
State"suchinterestshall taxabl,-'
State"shallinclude:
ntracting,
term "C0v(:l"nmentol' a
Irrthecaseol
(i)
tlte Gcr
rtentof Ceorgiaor a localauthoritylhereof;
(ii)
theNtrt
I Bankof Ceorgia;ancl
of
ot inslitutiorts
politicalsubdivisions.
governrnental
agencies,
(iii) any
anclagreedto itt an exchangeol' lcttersbelrveentlte
speci;,ied
Ceorgiaas Inay
competentilut
b)
States.
of the C.orrtrirctirrg
1n ,1"'.qn5gol'C
(i)
thgC,)v
(ii)
lhe Nat
( i i r ) a n yo t h
and agreedto i
ContractingSta
the Republicof Croatiaor a localatrthoritythereol';
I tlank of Crontia:
r c r r r r n e n t aal g e t t c i c st r r institutionsol'(lroatia ils ll-l'avbe speciliecl
a n e x c h a n g eo l ' l e t t e r s betrveenthe conrpetent authofiti*s of ,the
'lhe
o1'every
as usedin this Article rttcansincome{ionr clebt-claitns
term "itl
4.
irr
or not carry'inga righr to participate
red by nlortgageand w'hether
kind,whether0r not
and incomelrnm
in panicular,incomef}om governmentsecttl'ities
the debtor'sprofits,
bondSor
securilies.
to
sr,lclr
prizes
attitching
and
bondsor debentures, ,ludingprentiuuts
debeutures,
Penilltyc
of this Arti,ile.
as interestltrl the pltrpose
fbr latepai-mentshallnot be regarcled
i{'thc bcneficinlorvnerof the
ragraphs
l.2 anci3 shallnot appl.1'o
The provisions
5.
itt tht: o{lrsr Cr,rnlracting
State.carries on Lrusirtess
interest.beinga resiclenl f a Clontracrting
Statein rvhiclrthe intere a r i s e s ,r : h r o u g lar p c n r l i l u e n et s t a b l i s l r r n c tst ti t t r a t e dl l r c l s i n a n d t h e
w h i c h t h e i n t e r e s t i s p a i d i s e l l b c t i v e l , vc* o n n c c l ' c dr v i t h s u c h
debt-clairrrilr respect
penxanentestab
Iishrnentn s u c h c r a s et h e p r o v i s i o n so f , \ r t i c l e 7 s h a l la p p l ) , .
ned to arisein a ContractinsStatervhentlte naveris a residentof
thc inlerest.q,hetherhc is a residentof a
r. ths personpa1.'ing
that State. \\jhcre. horr
establishrnent
irt conttection
Statea pcnlranenl
stateor not,i as in a Contracting
contractinlg
6.
Intr:rest
:;hallbe
rvith ivhich the indebted
l "n c ls L r c l it n t e r e s ti s
o n u , l r i c hl l r e i n t e r e s ti s p e i c ln ' a s i n c u r t ' e c a
then sLrchinterestslrallbe dccnredto arisein the
borneby s;uchpermiitte establishmeut.
nt estab'lishurent
is situated.
Statein ''virichthe pcn
the payerand llte beneficialorvngr
betrvecu
Wfrere.by reasotl a specialrelaficlnship
tcl
ltavingregarcl
thealllountof tlte iriterest,
or berrveen
bothot'thern d sorneotherperson,
tlreatnottnllvhiclru'tltrlcjhavc bccnagreedtrpon
t is paicl.e.rceecls
the debt-ctaimfbl u'hi
ol'
the proi'isions
tltc
o1'suchrelationship,
pa1'er
in
absence
ficial oivner
it;"-the
and the
atnoultl.In suchcase.Ihee\cesspartof the
l p p l v y 10the last-mctttiorted
t h i sA r l i c l es h a l a
7.
State,due regard
to lhe lari,sol'eachContrEroting
ble accordirrg
payrnertts
shallrernain
beinghadto the,otherp lsionsc t'thisAgreernertt.
r\rticle t2
ROYAI-TIES
orvuc-db1.'a :residcntof the
Stnteand berrelicially
R o y a l t i ca: sr i s i n gn ii (lontracting
y
be tar,cdin tlratutlrcrStatr:.
o t h e rC r r r r l f t r c t i l rSgt a t e
l.
'altiesn'rayalsobe taxedin thc Contracting
Statcin which it ari$Es
rol"altiesis a resident
o1'lhe
orvner
litate,
if
the
the
that
but
berre{icial
accordirrg
to
arrd
of
of the otlier Contr;rc:ti State.tfretax so chalgcdslrallnot exceetl5 per cettto{'the gross
Statcsshallbv tlLrtual
autholities
ol'tlteContractitill
cornpetcnt
alrounl o1-the l'oyalties.
2
I l t ; r v e v c rs. t t c l t
agreetrent
settlethe
of applicationol'this lintitation
esa
of any kinCreceived
Tlre ternr"royalt " as usedin thisArticlenleanspil.vmerlts
3.
artisi;icor scientific
consideration
lbr thc u r:f-.or the right to use,al1)'copylightof litetar-v,
graphf ilrns.anv patent.tradernark.desigrror tnod,al,plan, secret
work inclurding
cine
or scientific
courrnercial
irrdustrial,
process.
cclncerning
o
for infl:rrrnation
fr:rmula 0r
rience.
e.xpe
4.
'['he
provisioni;of
rol,alties.
bcinga resi
g l a p l r sI a u d 2 s l r a l n
l o t a p p l yi i ' t h e b e n e t l c i aolw l t e ro l ' t l w
in thegtherCcintraCtittg
catrieson lrttsiltess
State.
lf a Cor:tracting
silr:atedllrereinandthe
establishrlent
Statein whichthe ro1'alti arise.througha pernranent
r'vithsrrctrt
of rvhichthe rol,altiesare paid is effbctivel;'cottnected
rightor propertfin res
provisions
7
app13
shall
ol'Article
r:stabl
ishnrent,n suchcasethe
permanent
Stater'vhenihe pa1'eris a resident
shall be, med to arisein a Contracting
5.
Ror,'alties;
of tlrat ContactingState. he're,hovr,ever.the |lefsor'lpey'ingthe ro1'alties,$'ltetlter he is a
residentof a Contracting t a t e o r n o t . h e r si n a C o n t a c t i n gS t a t ea p e r n t a n e net s t a b l i s h r n e ri rnt
connectionwith r,r'hich l i a b i l i t ' , ' t o p a - vt h e r o y ' a l t i e sr v a s i n c t t r r e t l ,a t t c ls t t c l tr o y a l t i e sa r e
borncb1'sLlclrpet'lttalt e s t a b l i s h m e n tt.l i e n s u c l t r o y ' a l t i e ss h a l l b e d e e m e dt o a t i s e i n t h e
Statein rvhi t h e p e n n a n e r rct s t a b l i s h t i t e ni st s i t t t a t e c { .
Contractin5t
6,
nrrilthe beneficialolvnpr
the pa1'er
belrveen
Where,Lryreasorrf a specialrelationship
havingregardlo
o1'thcroyalties.
theatroLtttt
clLbelwsenboth of them nd someothcrperson.
f o r u ' h i c h t l t e l a r e p a i d . c x c c e d st h e a t n r : t r n rt v h i c h r v o u l d l t a v e
the use,rigrlrtor infirrma
beenagreedupon b;"thet v e r a n c lt h e b e n e i r c i a ol u , t t e ti'r t t h e a b s e n c eo f ' s t r c h r c l a t i o r t s h i p '
anlotlllt'ltt strcltcase,the
le shallappll,onlyto lhe lasl-mentioned
of this A
thc provisions
to tlte larvsoi'crclt ( tlntracting
taxableaccotdittg
cxcesspartol' the pa;r ts shtrllretrrititt
State,dueregardbeiugh
ol-this.Agreelnettt.
to theotherprovisions
A r t i c l el J
C A I ) I ' | A LG A I N S
ol'immovable
Statefi'onrtlte alienation
o1'aContlacting
1.
Cainsclerivedblr residertt
StatcITa)"betaxeclin
icle 6 and situatedin the otherClontracting
propeft)"rclerredto in
thatotheriltate.
propcity'ol
ationof movablepiopertytblrningparto1'tirebtrsin';ss
2.
C;rirrstl'orntfre
01'a ContractingState has in the other
establislt nt rvhichan entefprise
A permanent
sucli gnils ligrn tlie alienatiorrof sttcltI pefnlalletll.establishntept
Staie.incl
Contracting
ialone ol rvitlr the rvltole tterprisr:).trav bc taxcd in tltat other State'
trafJlc or
Cains liont the lienatio:]r:l' ships or aircriiti operatedin internati'crrnl
3.
only in
taxable
be
of sttchshipsor aircralishilll
movablepropertypenB ng to the operertion
is situated.
0[thc:entcrprise
Statein hichthe placeof cftectivenranager]tent
theContrzrcting
4.
Gainsderivcd
derivingmore than 50
situatedin the other
a resiclentof a Contractillg State {ronl the alien;rtionof- shar-es
propert)'
c e n t o f t h e i r v a l u e d i r e c t l y o r i n d i r e c t l yl r o i r l iLnnrovable
acting Sitaternay be taxed in that other State.
l-l
piragraphs
1,2,
5.
Cainsfrom the al nationc'f any properlyothefthan that re{erredto in
is
resident.
Stateof rvhichthe alienator a
in the Contractinq
3 and 4 shall be taxable
Article 14
INCOII{EFROM EMPLOYMENT
1r.
Strbjectto the
dsrived
rcmuneratiion
in that
only
be taxable
is so
lf theemployment
thatotherState.
wagesandothersimiilar
15.17anci18,salaries,
sionsr:f'Articles
slpll
Statein respectof an etnployrnent
residentof a Contracting
unles:;theemploymentis exercisedin the otherContractingState.
asis derivedtherefromntaybetaxedin
isecl,suchremuneration
b1'a resident
of a
clerivec{
I . remuneration
of paragraph
Notwithstanding provisiorrs
2.
shall
State
in thc otherCgntracting
exercised
of an emplor.,1nent
Stateitt re
Contracting
betaxableonly in thefi .mentionedStateif:
i:
therecipient
a)
183 daYsir
aggregate
ancJ
concernecl.
in the
nt in the otherStatefbr a periodor periodsnot e:xceeding
or endingin the fiscalyear
tu,elvemonthperiodcommencing
o1'the
rvhois ndt a resident
thrl rentunsrati is paiclby, or on behalfof, an ernployer
b)
otherState,and
is
remuneratiott
c)
otherState.
hasin the
which the emp'loyer
establishment
borneby a permanent
N otrvithstandi the prer:edingprovisionsof this Article, remunprationderived in
3.
t exercisedaboarcla ship or aircraft operatedin internationalr4ffic
respectol art ernPlol
of the
tractins Statein rvhichthe place6f eifeotivernanagement
may be taxedin the
is situated.
enterprise
Article 15
DIRECTORS'I.'TiES
D'irecfors'f-ees
a$ a
capacity
in his
Sta
otherCorntrac'ling
othersimilar.paymentsderivedby a residentof a Contracting$tate
rr of the boardof directorsof a companywhich is a residentof the
be trlxedin that otherState.
t+
Article 16
ARI ]S]'F,SAND SPORfSMEN
Notwithsranding p r o v i s i o n so f A r t i c l e s7 a n d 1 - 1 i,n c o m e d e r i v e dt r , va r e s i d e n tc l f a
l.
ContractingState as an ntertain,::r,sr.rchas a tlreafre. mOtion picttrre' radio or television
ir, the
frottthis personalactivitiesas suche>iercised
a sportsman,
a f l l s t e .o r ? Ll T l u s l c l a no. r
g State.
otherContractin
be ta.xedin that otherState.
Whereinconre fespect of personalactivitiesexercisedby an ente$aineror a
2.
or sportsmanhimselfbut to
in his capaci as such accruesnot to the entertainer
sportsman
the provisionsol'Articles 7 and 14, be
rnay, notwithstanding
anotherperson,that inc
or sportsman
afe
taxed in the Contractt State irr rvhichthe activitiesol'the enterlainer
exercised.
3.
Notrvithstandittg e pre,ledingprovisionsof this Article, income derivedby
of sport
entertainers
Statefrorn the activities
of a Contracting
who ,areresirlents
exercisedin the other
of both C
Covernments
tirrg State under a plarr of cultural exchangebetweenthe
ractingStatesshallbe exemptI'ronttax in thatotlrerlitare.
Article 17
PENSIONS
SLrbjectto the
temunerationpaid to a
shallbe taxableonlf in
2 oi Article 18, pensionsattclother similar
isionsof paragraph
of pastentployment
sidentof a ContractingStatein consideratiorr
State,
Article 18
GOVHI{NM EN t' Slrltv t(ll"l
paicl b1'a ContraotillgState or a
d othe:rsimilar retnutteratioti
wases
1 . a ) Salaries,
ii
politicalsubdivi or a localauthoritythereofto an individualin respectoi'services
shallbetaxableonly in thatState.
or authorit-v
or subdivision
to that
rendered
b)
shallbe taxableonly in
sttch laries,rvagestind othersirnilarretnuneration
l-lorvever.
State
an,Jthe individual
ing Stateif the servicesarereuderedin that
thr:otherCo
t statc\\'ho:
i s a r e s i d e notf
(i)
is a na
(ii)
did not
of that State;or
of that Statesolelyfbr the purposer:f renderingthe
a resi<Jent
tervices.
l5
L,
b)
4t
provisions of paragraph l. pensions and other similar
].iolwith$tanding
rsnunefatiCInpai by, or r:ut of fundscreatedby, a ContractingStateor a political
subdivision,or
I authorit,vthereof to an individutrl in respectof-services
a
rendercd
rity shall be taxableonly in that State.
to that Stateor
Ho'wever,
such
otherConkacti
itxs andothersimilarremuneration
shallLretaxaLrle
only in the
tateif theindividual
is a resident
of, anda nationaloJ"thatState.
Thc provisionso Articles14, 15. 16 and l7 shallapplyto salaries,
3.
wBLgeS,
pensions.
and othersimilar rem
ation in respectof servicesrenderedin connectionrvith a businqss
earriedon by a Cor-itra
Statec'r a political subdivisionor a local authority tlLereof.
Article l9
STLJDENTS
Payrnentsrvhich a tudent,rr busirress
appfenticer.r,hois or was imnrerdiately
before
visitinga Contracting
S
a resiclent
StateandwhoisrDresent
in the
of theotherContractinu
first-mentionedState
ty for the pLlrposeof his educationor training receivesfor lihe
providecl
educationor trainingshall not be taxed in that !i1a1e,
sourcesor:tsidethatState.
purpose
ol'hismai
arise
thatsuchpayments
Article20
OTI'IERINCOIVIE
l.
ltemsof income f a resident
of a Contracting
State.rvherever
arising,notdealtwith
fore;going
this
Agreement
taxable
only
in
that
in the
Articles f
shallbe
State,
'fh,e
provisions paragraphI shall not apply to inconne.otlter tharr incomell'otn
2.
propertyas fined in paragraph
2 of ArLicle6. il'the recipientof suchincone,
imrnovatr|:
being a residerrtof' a
througha permanent
ting State,carrieson businessin the other ContractingSpte
blishmentsituatedthereinand the right or propertlrin respectof
ivith suchpefmanent
establishment.
In srlch
whichthcincomeis pa is effectivelyconnected
le 7 shallappl).
caselhe Drovisionsof
Article 21
CAPITAL
Capital represe
l,
residentoli a Contracti
other State.
by irnrnovableproperty referled to in Article 6i, or.vnedby a
te and situaiedin the otherConrractingState,may bg taxedin drat
t6
Z.
Capitalreprese
penxanentestablish
Conracting Statemay
by movablepropertYlbrnringpart of the businessplopertyof a
which an enterpriseof a ContractingState has in the olher
taxedin thatotherState.
Capixalrepresen by ships and aircraft operatedin internatitlnall.raffic,and b.v
3,
onlyin
of suohshipsor aircratt'shallbetaxable
movablepropertyPertai ng to theoperation
is
situatod,
Statein iclrthe placeof effective6anagemegtof tfreegterprise
tlreContra.cting
4.
Al[ otherelenr
irrthatState,
of capitalo1'aresidentof a ContractingStateshallbe taxableonl.u-
Article 22
LIMINATIONOFDOUBLE'IAXATION
xationshallbc climinatedas lbllorvs:
I.
In Ceorgia,cloub
a)
with
Wherea resident Ceorgiaderivesincomeor ownscapitalrvlrich.in accordance
the provisiotts
(i)
as a ded
the inc0lrle tax
may bc taxedin Croalia.Ceolgiashallailow:
is Agrr:ement.
tO
tln amotlnteqLral
ion from the tax on the incomeol'that resiclent,
id in Croatia;
an ltl]loulltequalto
(ii)
as a ded tiqn liom tfie tar on the capitalcrl'thatresiClent,
the capitaltax d in Croatia.
in eit
Suchdedrrclion
have becn accrued
exceedthe sumsof the tax rvhichrvould
caseshalInot. however..
ins ro the lules and rateson tl'tisincomeand capitaLe'tfectivein
Oeorgia.
$/here in acco
b)
olned b:l a re'sidento
calculatingthe amoun
accountlhe exemPtedi
7.
In Croatia,dou
: wilh any provisionof the Agreemetttinc,omedorivedor capitar
in
rgia is exemptft'otntax in Ceorgia,Cec,rgiamay nevertheless,
tax on the remainingincomeor capitalcrf sucl'tresident,take into
or capital
astbllorvs:
taxationshallbeeliminated
tvith
or o\\'nscapital',vhich,irt acr:ordance
!t'here a reside ol'Croatiaderivesincottte
nay be taxedin Georgia,Croatiaslrallallovr:
errlen1.,
of tltis
theprovisions
a)
1T
as a ded
the incometax
ion iionr the tax on the incomeof that |esiclent"an ainounteqLralto
in Georgial
(ii)
tion frorn the tax on the capiralof that residenl,an arrountequalto
in Georgia.
(i)
as a ded
the capitaltax
Suchdeductionin either aseshallnot. however.exceedthat partof lhe incometax or capital
as the casemay be,to
deductionis given.u,hichis attribrrtable.
tax. as computedbefore
ich nra1,be taxedirt GeLlrs,ia.
capita
or tJne
the incornre
nce witir an1'provisionof the Agreementincomeder:ivedor capital
in
ownedby a residentof roatiais exemptfrom tax in Croatia,Croatiantay nevertireless,
itrto
resident,
take
o1'
such
capital
incomeor
the amount I tax on the remaining
calcr"rlatin;g
t
or
capital.
t
l
t
e
c
x
e
m
p
t
e
d
accoiln
bt
Wherein
Article 23
NON-DISCRIMINAI'ION
in the otherConlractingStateto
in5lStateshallnot be subjected
Nationals
of a C
l.
than
thereivith.rvhichis otheror lrore trr:rdcttsomc
mentconnected
oI an)
an1'taxation
requirements
to which nationalsof that other Stiitein the same
the taxationand con
-fhis
provision
arc or may be sub.iectetl
rvith respectto residence.
in partic
circumstances.
rvho
persc)ns
not
residents
are
to
l,
apply
provisions
also
o1'Article
t
shall,not"vithstanding
ting States.
ofone or bothofthe C
rvho ar,: residentsof'a ContractingState:ihalInot be subjectedin
pe
Statele:;s
2.
whiclris other
therewith
connected
or anyrequirement
inp,State anyta.x.ation
eitherClorntracl
or nlore burdensome
Statecon,;ernedin the
'Ihe
taxationon
3.
of the
to wliichnationals
requirements
andconnected
theta:<ation
areor maybesub.iected.
e circumstances,
of a ContractingState
rvhichan enterprise
pefmanentestablishment
in that'otherStatethatt
ing Stateshallnot be lessfavourabl!'leviecl
hasin thr:otherCo
This
on the sameactivities.
terprisr:s
of that otherStatecarry'ing
t h e t a x a t ' . o nl c v i c d o n
grant
of
the
to
residents
to
State
as
a
Contracting
obliging
provision
rrot
be
strued
shall
pul'poses
reliefsand reductionsfbr taxation
State ny personalallorvances,
otherContracting
which it grantsto its own rcsidents.
on accountofoivil stat or family responsibilities
T ,rf Article I l, or
l of Article9, paragraph
of paragraph
4.
Exceptwheret provisi'rns
paid by an
paragraph6 of Artic 12, app'ly,interest,royaltiesancjother djsburseme,nts
Stateshall,lfr the
o1'tlteothcrCorltractirlg
enterpriseof ir Cont ing Stateto a resiclent
18
be decluctible
underthesame
purposeof' determining taxabieprofitsof suchenterprise.
as if theyh trcenpaid to a residentof the f irsl-mentioncdStale.Similarly.an1'
conditions
of ContractingStateto a residentcif the otherConlractingStateshall,
debtso1'anenterprise
underthe
for the purposeof dete ining thr:taxablecapitalof suclienterprisebe cleduclihrle
tlre
i'irst-rnentiorrr:d
State.
of
as i1't
hadbeencontracted
to a resiclerrt
samecondition:;
raclirlgState,the ciipitalof which is wholll,'or pil'tly orvnedor
State,shall
oi'theotherContracting
controlled,direr:tlyor i rectly.by oneor nof!' rcsidcnts
requiretrtent
arr-r,
r)f
anv
connected
in
the
rst-lneni-ioued
Stale
to
tarirtiun
not be sutrjected
',vhicir
to
requirements
thanthc taxationand connected
is olher r moreirurdensome
therewith
n')ay
sLrb.iected.
Statcareor
be
wlrichotht:rsimilarente isesof thefrrst-nrentioned
5.
Enterprises
of a
the provi:;ions
of /rrlicle2, appli'
Tlls provisionso this Articleshall,rrotrvithstanding
6.
d es c L i p l i o n .
to taxesof ever-vkirrd
Article24
MUTU,\L i\C ItEEMENTPROCITDUItI
States
that the actionsof one or t'rothoi'lhe Cor:rtracting
Wherea persononsiders;
l.
rvith the provisionsof this
r e s u l tc i r n i l l r e s r r l t ' him in taxationnot in accorclance
providedby thedomesticlaw,tf thoseStates,
ive c'ftheremedies
he may',ilre
Agreemenl,
Stateof which he is a resident
presenthis caselo the c mpetentauthorityo1'theClontracting
Stateof which
I o1',\rticlc23.to thatof'thcContracting
r paragraph
or, if his caseccmesu
"['he
o1'
uitltirtthreeycat'sli'orr thc first notification
ca mustbe preselrted
he is a national.
ol'lheAgr,:etnent.
iviththeprovisions
theactionresultingin ta tion nol.in acsordance
appearsto il to be justified
if the ob.jcction
The cornpetenta thority s;hallendeavour',
2.
lo resi:lvethe r:aseby mutual
and if it is not itself ab to arrive at a satisfhctorl,'solutiolr,
rt authoritvof thc othcr ConlractingState.with a view to the
with the co
agreemenl.
Anl' agreeme
nt reached
rvithtlte Agreentent.
avoiclance
of'taxationw ch is not in ac,cordance
lavroi''lhe Contracting
an-vtitnelinritsin the clotrtestic
shallbe irnplemented witiistarrding
States.
Tl:recourpetent horiticsof the ContractingStatesshall endeat'ourto resolveb,v
3.
or applicationof
any fficultiesor doubtsarisingas to the interpretalion
mutualalireen')en1
ot'dorrbletii.\ationin cases
They m alsoconsulttogether{br the clinrirratirrn
theAgreement.
fbr in the reen'lent.
notprovided
4.
The competent thorities of the ContractingStatesmay cotlmunicate rvith each oiher
directly, including th ugh a joint c o m m i s s i o n c o n s i s t i n g o f t h e m s e l v e s o r t h e i r
I'eprescnlRtiYes.
ti)t' rhc pllrposeol' r'caclring
an ngfeerl'lenl
irr thc scnse0f the preceding
paragraphs.
.4rticb ?5
EXC]HA
N{JI-Oir INI:ORMAl'ION
l.
'l'lte
cotnpetcnl
as is fbreseeablvrele
holitics ilf the contrilcring states shall exchangcsuch infbnlation
fbr carrvinqcrutthc provisionsof this Agresrrnent
or to the
administr.ation
or enfi ,,ent of the cL)nrestic
laws concerningtaxes of crv*r'y.
kinci and
descriptic,n
inrposcilon ehalfol'thecontlacting
States,
or ol'theirpoliticalsubclivisions
or
local authcrilies,inr;ofiras the taxationthereunder
is nor contrar!,[o the Agreernent.
The
exclrangc
of inltlr:rrrat
ion Ilot r(-stl'icted
by.ArriclcsI and2
2.
A n y ' i n l b r m a r i o nived undcrparirgraph
1 b,r,aC'ontrflcting
Statcshallhe treatedas
secletin lhc sarncrna
shnllbe clisclosed
orrlv
as intbrnration
obtainedundcrthe dornesticlau,sof"tinatstateancl
pcrsons
or ruthorities
(iricluding
courtsandadnrinistratir,e
bodies)
concernerjr.'"'ith
the irst
the detirrntinatir)n
0f 4
of the abi:rvc.Sr"rch
l l l c r l to r c o l l e c t i o no t . t h e e n l o r c c . r n e o
r rrt p r o s e c r r t i <ilnn r e s p e c0t i .
I'he;,nra1,
disclose
the in
in rcl'rtionto tltetaresrefurred
ro in paragraph
l. or th* oversiglrt
or authorities
shall,se thc inibrmation,.lnli..
for suchtrlrrposes.
rationin puhliccourtploceedings
or injuclicialclecisions.
i.
In no caseslull
provisit)lts
o{'parlgraphs
I arrd2 be corrstrued
so asIo intposeon a
L:eutftroting
Statetheobl l o n :
11)
lr) cill'rv Out a(it nistrativi: rnca.surcs
lrt valiancc ivitlr the lnu,sand adrninistlative
p r a c t i e e0 l ' t h a t o r o f ' t h e
rerConlractirrgState;
b)
to suppl_r'
infrrrr ion rvhichis rrertobtainable
unclerthc laivsor irr the nonnalcourse
ol'thcadnrinistration
of t
or the rrtherContracting
Starc:
ci
t o s u p p l y ' i n f l ion r,,hiclrrl,orrlddisclosL.
alU,tracle, business.industrial,
comnrercial
or prolbssio I secrct or traclepfocess"tlr inlorrrraficllrthc discli:sureof. u,hich
rvouldbc (:ontfaf).'
to puh
4.
lf infonuatio*is r rlirestccl
b,\,aC:(-ilttfacting
Stateirraccorclance
i\.iththis Arlicle.thc
otherContl'actirrg
State all useits inlirnnarir:n
glrtlielingnreasures
to obtaiirlhe reclucstcil
infbrrnaiian,
even tiroug thal other Statr'ma_\,
n<ttrreeclsLrchinfor.matiun
lbr its own tax
purposes.'l'hc
irbligation ontfline(lin thc prcceding
scrrtcncc
is suhjuutto lhe lirnitations
of
paragraph
-'lbut in no c
shallsur;hlinritations
beccnstruecl
to pennitn Contracfing
St$tcro
dcclinef0 :ir.rpply
inibrrrra solel.,'
because
it hasno dolnesticinterestin suclrinfornrrtion.
5.
In no caseslrrll
provisions
ol paragraph
3 be construcdto perrnita Contracting
Staleto deulinrto suppl3,n {irrmat
ion solell,because
the inlbrnration
is hcld hv ri bnnk.other
or besause
nom eeor personactingin anagencyor a fiduciarycapacit;r
irrstitution,
firrancial
itrelatesto ownershipitt
MEMBERS
No'thingin this
$issions or consular
of specialilgreements.
in a person.
Article 26
DIPLCIMATICMISSIONSAND CONSULARPOSTS
I shall atl'ectthe fiscal privilegesof msmbers'of diplomatic
trnderthe seneralrulesof internationallaw or underth.eprovisicns
Article 27
ENTIIY INTO FORC]E
ThisAgreement ll entcrinto forceon the dateof receiptof the l$rernotification
I,
chan ls by rvhichone Contractilg Statenotiflesthe otherthat its internal
diplomatic
through
fbr t
legalrequiretnents
2.
ently into forceof this Agreementhavebeenfulfllied.
ThisAgreement ll haveeffect:
in respectof
a)
calenda.r'r,earnext fbl
of the
withhetdat source,to incomecierivedon or after I JanLrary
entersinto fbrce;
irrgthe yearirt rvhichtheAgreettletit
taxeson lncomeano on capital chargeablefbr arry taxable year
in respectof
b)
in rvhichthe
beginningon or after I anuaryo1-the calendaryear next fbllon'ingthe 1'earr
entersinto
Agreemerrt
Article 28
'TERMINATION
'['his
Srlate.
Eitherof
by a Contractittg
Agreemenl halI renrainin forceuntil teirninated
the ContractingState y atter the expirationof a p$iod of five yearsfionLths d61s6f its
this Agreernent,b,v-giving notice of terminationto the other
entr1,into force. termi
at leastsix monthsbefuretheendof any
channels
Stntetbrou thediplomatic
Contracting
calendaryear.In such
a)
in respectt-ri'ta
yearnextfoll
calendar
. this Agreementshallceaseto haveeff'ect:
derivedort or after I Januaryof the
rvithh,:ldat source,onirtc.otrte
ing the yearin lvhichthe noticeis given;
2.1
s"f
,${ter I
on incomeand o-ncapitalchargeablefor any taxnble
of the calendaryear next following the yea:qin Which
dpty authoriwdthereto,have sigrwd
the undersigned,
r{* , ro,r,in two originals, in Georgian,Orch&n
being ecuallyairthentic.In oase of any Sivefgmcq
sh4llprevail.
l
PROTOCOL
qth${?greementb,etween
Geor'gia
andths&epul$lis.d
the
and
Pr.gvention
Fiscal
Evasionv4ithrp
of
faxfffion
lfhe undenigne{haw agned fh*ttke &Il*wihg
A$rwment.
terfn "political su$divisions"or "local ar"uhorrttie$d
ol 4trocakelfgovenring authorities".
Se rmder'signed,dr,rly authorisedtheiptrl havq signd
, 2013, in two originals,in two e*rlgfonlc,
,l!
lch tapguages,
all texfsbeingegr;ellyauttffirdo.IS eaEo
sf
thf Efglishtextshallprevail.
73
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