„საქართველოსა და ლატვიის რესპუბლიკას შორის შემოსავლებსა და კაპიტალზე ორმაგი დაბეგვრის თავიდან აცილებისა და გადასახადების გადაუხდელობის აღკვეთის შესახებ 2004 წლის 13 ოქტომბრის შეთანხმებაში ცვლილებების შეტანის თაობაზე"
📋 განხილვის ეტაპები
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📄 საქართველოს პარლამენტის ბიუროს გადაწყვეტილება ნორმატიული აქტის პროექტის განხილვის პროცედურის დაწყების შესახებ (66 KB)
📄 საქართველოს პრეზიდენტის წარდგინება (155 KB)
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📄 განმარტებითი ბარათი (156 KB)
📄 შენიშვნების ფურცელი (296 KB)
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სხდომაზე განსახილველი პროექტი
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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
📅 დამატებითი ინფორმაცია
ბიუროზე განხილვის თარიღი 2012-06-25
ბიუროს ნომერი 256
📜 ტექსტი
საქართველოს პარლამენტის ბიუროს გადაწყვეტილება ნორმატიული აქტის პროექტის განხილვის პროცედურის დაწყების შესახებ
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შეთანხმება
PROTOCOL
BETWIEN CEORGIA AND'TIIE REPUBLIC OF LATVIA
AMENDING THE OCTOBER I3.2OO4 CONVENTION
FOR THE AVOIDANCE OF DOUBLE TAXATION AND THF,
PREVENTION OF FISCAL EVASION
WITH REPSECT TO TAXES ON INCOI!,E AND ON CAPITAL
CeorBia
r d thc ltcpublic ul l.ar\ia.
Desirrng to conclude a l)rototol arncnding the Convcnlion bctwcon (icorgia and
the Rcpublic oI Lalvia tbr the Aroiduncc ol- Double lu\ation and the
Pr.lention ol' I isral Elasron \ ith l{csfNlrt lo 'la\cs on lncomc .rnrl on Capital.
siEncd rl RrEa on ll'r' Octohcr lUU.l thcrcinalier relbncd lo as -rhc
Conrention'),
llav( a8reed as tbllo\\s:
Article I
Sub-puraSruph g) ot pomgr0ph I ol Anicle 3 ofthe Convenlion sholl be deleted
and rcplaccd by the tbllolving sub-pamgmph:
'g) Ihe term -intemational trallic" means an]'' transpon by o ship. oirc.Jli
or nrad vehicle operaled hy an enlerprise of a Contrsctrng State. excepl
rvhen the ship. ain-raft or rood vchicle is operuted solely betrveen places in
the othea Conlracting Slate:'
Anrclc 2
The rcterencc in pamgraph 3 of A(iclc 5 ol'thc Convention to -six rnonrhs''
shall be dclclcd and rcplaced bY the rellrcncc to'nine months .
Anicle.l
Ihe lhind sentencc of paragraph 2 o! Anicle 6 of the Convention sholl be
delered and rrplaced b! the follonin8 sentence:
..Ships-.lircrall and road vehicles shall nol be regarded as immo!able propen)."
Thc litle
iu paftrgr0ph I olAnielc 8 ot rhe Corlrcnlbn shnllbc delercd and
fcplnced h), rhe li)lk)N inc rirlc iuril nrlfllu rph:
../\nicl€ 8
PROITITS f RON4 tN.t I:RNA I tONAL tRANSPORI
(lc vrd h\ irn enlerpn,e,)j'il ('L,nlrt(ling StJte jrom the operillion
|
. ,lt,tits
ol shtps.
airurih or rr)cd vchicles tn inrernarronal rralllc shall hetaxahleonll in
Ihc Contractins Slatc in $hich lhc
I)lilce ol. cll.ecti\c monaeement ol-thc
cDlerprise is situ,rtcd '
Article 5
Adicle I0 of lhe (onvenlion shall be (lelctcd and repl0ccd b)- rhe l.ollowing
Anicle:
-Anicle l0
I)IV IDF]N DS
, r]"ll"l!: puicl h1.l compenr rrhich is a rcsirlenr ot ,r C,,ntrucling Slare lo ir
rEsrdent ol the olhrr (i,nllucLing Slxlc n u\ bc tarctl
in Lhat utlrcr Srati
z J lo\\c\.cr. such Jir tdrnds ma\ rlso ha ta\cd in rhc Conlrtcling
lne conpan) pa) rnc lhc diridcnds is u rcsidcnr
Starc ol \_\ hith
and according to-the lar+s ol.rhat
Stale. but iI rhe bcneficial or\ner o[ rhe dividcnds is
o reiirlcnr
Conlracting Sure. rhc tax so charged shall nor e\ceed:
r)
5 per ccnr ot rhc gross amount olrhc divrdcnds ifthe
"i,h. ;;;
benefici0l o$ncr
1other lhrn n pinnershrrl \\hich hotds Jireclt) 0r teusr
Ir) pcr (cnt r,l lhc caprti,l oj the aompan\ puring
the dir idendi;
l:i:l.n:"I
b) l0 per ccnt ol lhe gross antount ol-the dtvidends in all orher cascs
L Nol\tithslJndinp lhc pro\istnns,,t lrrJgruphs I .rnrj I rrj
this Article.
dividends paid h\ J co
u resiieni ot a Conrrae,i"* s"i. if,riii.
t*uhlc onl) in th!' oth
lile if lhe heneficial ,,,,;"'. i.;;;;;;i
{olher than o piulnursh
lcnl ot.lhrl ulhcr srrlc ilno fruf,fs oirlJiii
- '..--'',
ar least 50 per
cenl
oft
eontpan) pa]-ing lhe di, io"nOr.
4. I-he tcrm 'dividcnds as used in this Aflicle means inconrc liorn shares or
other righl\. not bcing debt-clarnls. pa(icipatlng in profits. as t\cll us rncomc
f'rom other rights $hich is sub;ecred to rhc same ta\ation trealmcnt as income
tionr shares hy lhc la\rs ol thc Slirlc ol t\hich thc compnn\ making the
distribution is a resident.
5 The p( ,rsions o[ paragraphs l. ] xnd i shflll nol appl) rf lhc beneticial
ouner ol the divrdends. being a resident ol a Contr0cting State. cafiies on
business in rhc other Contmcting Starc of *hich the colnpuly po\ing rhe
dividcnds is a rcsrdcnl, through a pcrrnancnr cstablishmcnl stluatcd thgrern. or
perlirrms in that other State indcpcr cnr pcsonal sen,iccs lionr a lired base
situated thcrein. and lhc holding in respecr of \rhich the dividends are paid is
effectivel)'connccred with such permonent establishmenl or fixid base ln such
case ths p.ovisions oIAnicle 7 or Anicle I.l. as the case may he. shall apply.
6. Where a company which is a resident ofa Conlracting State derives profits or
income liom rhe othcr Conlraclin8 State. lhrt other State may nor impose anv
lax on thc dtvidcnds paid b! lhe compant. c\cept insofar as such dividcnds are
paid to a rcsidenl ol lhat other S(ate or insolar !s the holding in respccr ol which
lhc di!idends arc pard rs effoctivell c(,nncrred wilh a pcrrnan(nt establlshment
or a lixed basc situated in rhal other State. nor sublcct the companv's
undistriburcd prolits lo u tax on thc contpuny's undisrflburcd prolits. cvon il [hc
dividends paid or the undrshibulcd prolits co sist wholly or partly ol'protlts or
income arising rn such other State-'
Anicle 6
l. The reference in paragraph 2 ot Article I I ol the Convenlion to -10 per cenf'
shall bc dclctcd and replaced by the refercnce to _5 per ccnt"
I
Paragrsph I ofAniclc
ll ofrhe Clonvention shall be deletcd and replaced
b) the lbllowing paragraph:
'1.
Nor*ithstanding rhe pmvisions of paragraph 2. inreror arising in a
Conk8cting Statc and paid lo ! rcsident ol th€ other Contracting State who is the
beneficial o$ner thcreofshall bc taxablc onlv tn lhal other Slate ifsuch inrerest
is paid:
c)
b)
on 8nv loan or credil ol Nhulc\ er kind granted by s banki
to rhe Govemment ol thc orher Contracting Srdtc. including uny
political suMivision or local authorily thercof. lhe Cenrral Bank or
n\ linancial rnsritution conlrcllcd b!. thar Covcmntcnr or on loans
uuirrnnlccd b\ thut Co\u UIcor
,^rri(lu 7
The rcilrcttcc in purugraplr 2 ol Aniclc l2 ofthc Convenlion ro -10 pcr cenr'
sh0ll he deleted irnd rcplaced b! lhc rel'crcncc to . 5 per ccnt '
Arriclc 8
Paragrdph 3 of Anicle l3 ofthe Convcntion shall be delered and replaced by rhe
lbllowrng paragraph:
..3. Cains from rhe rlienation of ships. aircrali or road vehrcles operatcd in
iDtcmrtionnl trflttic irr movahle ltrofcn\ pertcining lo lhe operolion ol such
shlps. orrcralt (,r rond rchiclcs. shitll fu u\uble unl) in lhe Contracling Slote tn
\hich thc place ofetlictive manegemcnr ol'theenterpri,ie is \itu3lcd..
Arriclc 9
l'aragr.rph 3 ol'Afliclc l5 oflhc Curtljnlion slrail be dclered anil rcplaced b1- rhe
f_ollorYing pdrugrnph
,.1. Norwithsranding rhe preceding pro\rsions ol this Artirlc. renruncrarion
derived in respect oI an employmcnt e\crcised aboard a ship. aircrali or road
!ehicle opcrared in intemarional traflic mav bc rcxcd in the Cirntracting
State in
rvhrch thc placc ol cflcctrvc mirnaucDtcnl ofthc cntcrprise is
sihrnred...
Anictc t0
Paragraph I of Aflicle 23 offie Cont.cnlion shall be deleted
and replaced b)., rhe
following porogroph:
..1. Ccpirxl represenred br ships. irirc(rh md road !ehicles operared
uhich thr: plaee ol cflectivu lltanlgcrnct
in
Aniclc ll
Retcrence I ifl thc l,rotocol ol'
the lbllowing:
..-l Wilh relerence to Aniclc t.
(irnrcntirrn shull bc deleted and replaced b!,
ll. Article 15. n nicle l3
lr is undeBrood lhat thc provisirn)s ol paragrrph I ol Anich Il. paragraph I ol.
Anrclc 13- p.rrogniph 3 ol- nrcle 15 0, poroBrcph j ol Anicle j3 are nor
:rpplicable until l-atvia has no( i[trolluccd in ils domestic legislation the place oi
ctTective managenrent as 0 crilcria l'or the dclermination oI residcnce. but rhe
lbllorving provisions arc applicuble insrcud:
Article 8, paragraplr I
'Prolirs ol an enterprise of a ConlEcting Sldte liom the operation of ships.
aircmli or road vehicles tn intcmlrion0l trallic shull be taxable onlr in rirar
Slare.'
Anicle 13. paragraph
i
'Gains deri\,cd b;_ un enterprisc ol a (\xltracling Stitlc opcritling ships.
aircrati
or road !chicles in inlemational trutlic li.om thc alicnaliolr ol ships. aircraft or
road !ehicics operated in iutemation!l lraftlc or mo\able propen\ peflaining to
the operation ol such ships. aircrtti or road vchiclcs. shall be raxable onli in
rhct Slare '
Aniclc
piuitgr ph l
-Notwirhsranding the prcccdinq pro\isions ol lhis Anicle.
remuncration derived
in respect of an enrplormenr exercisctl .rtrrxrrd u ship. aircrafi or road vehicle
operated in intemational tratlic b) un cntL'rprisc ol a Contracling Srate ma).be
uxcd in that Sta(c '
pilratsrnph 3
-Caphal represenred by ships. aircrai and road rehicles operated in
intemational trall'ic bv on enterprise ol'! Conli.lcting Slare and by movable
propefl] pciainiDg to lhc opctllion ol suclt ships, itircrali xnd l.oitd vchicles.
shirll bc ln\itblc ot)lv in thal Slalc
Arriclc tl
L lhe Covcmnrc'nls ol lhc (bnlracting States shall notif\ coch other in
rrririnB lhr,,uBh diplomotic (honncllrhcn thc consrirurional rcq,ri.cmcnri
t.nr
thc cnrn inro lirrcc ol this Prorocol huvc hccrr complird Nirh.
2. 'lhc l,roto(ol shall enLcr into lirrcr on rhc darc ot thu hlcr ol- ihc
nolilicutions rclcrrcd iD paragraph
bolh Connncling Slarc
il)
I und ils prorisiLrns shull huvc cllc0t ill
in respecl ol'l \es nirhhcld al source. on inco te deriled o or
lultcrthL' ll r da\ ol'.lxnllrr\ in lhc calen(lar\cllr ncrl tollowing
lhe
\eir in \h h lhc prolocol antcrs inro li,rcc:
ln \titn(.\s !\hctuol. lhc undcrsjg Cd. Jul\ JUlhuri\ed llt(rct(r, havc
siened this
l'tolocol
Donc in rlupljcurc ar Riga lhis:9rr'Ju\ ol Nla\ :012. in
rhe Ccurgian.
,nd rnelrsh tdngulgcs. all thrcc tc\15 hcinp cquJll\ aulhcnric ln rhc Lurrian
divcrgcnce oI interpretation rhe English rcxl shall prevail.
Iior Ceorgia
For lhe Republic
casc ol.
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შეთანხმება
///t
CONI'ENTION
BETWEEN
GEORGIA
AND
TIIE REPUBLIC OF LATVIA
FOR TIIE AVOIDANCE OF DOUBLE TAXATION
AND THE PREVENTION OF FISCAL EVASION
WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL
Gcorgia aud thc Rcpublic ofLstvia,
Desiritrg 10 co[cludc a Cotrvcntiotr for thc avoidatrcc of double taxation and tbe
prcvention of 6scal evasion rvith rcspect to taxcs on incomc urd on capita!
Have egrecd as follows:'
A-rticle I
PERSONS COIERED
shall applv to persons
,n"
who are residents ofone
""lHt"rT;:',lj::n
or both of
Article 2
TAXES COVERED
,i;,TlH*"13,T."."iJ1,,fi1::i:1
e r-Dd on capltal
all taxes inposed
ot ncomc or ofcapital,
includiog
r umoyablc property, as
well as
3.
The existing taxes ro
a)
in
which th(: convcntion
Georgia:
shall apply are in particular:
rises;
;,Tffi]::'
dividua.ls;
(hercinafter refered
b)
to as ,,Gcoryian
hr,).
in Latvia:
(hereinafter refeEed
to as ,,Latvian tax,,).
Articlc 3
GENERAL DEFIMTIONS
I
.
For thc purposes of this Conventiol, udess thc contoxt othcrwisc requires:
a)
the term "Ceorgia" means the territory recognised by the intemational
community within thc state borders of Georgra, including laad
teritory, intcmal wateN and rerritorial sea, the air spacc abovc thcm,
in respect of which Georgia exercises its sovereignty, as well as the
exclusive economic zone and continenlal shelf adjacelt to lts
territorial sea, in respcct of which Ccorgia may exercise its sov€reign
rights in accordance with the int€r[ational law;
b)
the term "Latvia" means the Republic of l:tvia and, when used in tbe
geographical sense, means dlc territory of the Republic ofLawra and
any other area adjacent to the territorial waters of the Republic of
Latvia within which under the laws of Latvia and in accordance with
intemational law, the rights of LaMa may be exercised with respect
to thc sea bed and its sub-soil and thcir natural resources;
c)
the terms "a Contracting State" and "the othcr Contacting State,'
mean Georgia or Latvia, as thc context requies;
d)
the term "persor" includes an individual, a compary and any other
body ofpersors;
e)
the term "company" means any body corporate or any entity which is
tearcd as a body corporaic for tax purposcs;
the terms "enterprise of a Contracting State" and "enterprise of the
othcr Contracting State" meao respectively an €trierpriso carried on by
a rcsidcnt of a Contracting Statc and as cnterprise carried on by a
resident of the orher Contacting Srat€;
c)
the term "intemational traffic" mcans:rtry tErNport by a ship o!
aircraft operated by an enterprise of a Cotrtsacting State, except whcD
the ship or aircraft is operated solely between placos in the other
Contacting State;
h)
the term,'competent authority,, means:
(i) in Georgia, the Miristry of Finance or its authooscd
representative;
(ii) rn Latvia, the Ministry of Finaace or its authorised
reprcsentative;
i)
the term ,'national,' means:
(i)
(ii)
2.
State,
havc
purpo
any individual possessing rhe nationaiity of a
Cortracting
Statc:
a[y legal person, pafinership or association deriving
its sutus
as such from rhc laws in force in a Contracting
State.
the Conventio! at
shall, unless the c
at fime under the
Convention applies, auy mcaning under rhe
applicablc tax laws of rhat Srare prcvailing
over a mianing gi"., to tb"i;rnOo
othcr laws ofthat State.
Arricle 4
RESIDENT
ion, tbe rerm "resident of a Contracing
laws of that State, is liable to tax therei_a
)
rpoBtion
political subdivision or local authoriry
includc any person who is liable ro tax in rhat
State in respect onty of
souces in that State or crpital situated therein.
#: H
in"#lL_
2.
. Wlerc by reason of the provrsions of pam$aph t an irdividual is a rcsident
'-ofboth Contracring Stares, the; hrs status sf,"tt
bi a"termineO us f;l;;;,
a)
he shall bc deemcd to bc a residcnt only
of rhe Statc in which he has a
permaneot home available to him;
if t t o, u p"r*_aii-t1."
available to him in both States, he shall "
U" 0""-"j i"'i"'"'r".ro"rt
only of rhe State with which his persoual
*d
closer (centre of vital rnterests);
";;;;;ti;;
".
I
t.
I
b) if thc Stale in wbich he has his ceIltse of vital i.Etcrcsts cannot bc
dqtlrmincd, or if hc has not I perEancnt homc availablc to him in
either State, he shall be deemed to be a resident only of thc State itr
which hc has ar babioal abodc;
c)
if hc has ar habitual abodc in both Stat€s or in neither of thcm, he
shall be dcemed to bc a resident only of the Srate of which hc is a
mtional;
d)
ifhc is a national of both States or ofneitber of therl thc competctrt
authoritics of thc Contracting Statrs shall settle the question by
rtrutull agreeE nt.
3.
Wh€re by rBsotr of thc provisions of paragraph I a person othqr than ao
individual is a residcnt of both Contracting States, thc competent authoritics of the
Cootrscting Stalcs shall ondcavour to scttlc thc qucstioo by mutual agcemellt.
Until such agrccmcnt has llot be€n rcached, for thc purposes of the Conv€ntiotr,
the pcrson shall not bc cntidad to claim &ny b€nefits providcd by this Convcntiol.
Articlc 5
PERMANENT ESTABLISHMENT
l.
For the purposes of this Convcrtioo, thc term "perEBnent establishment,,
means a fixcd placrc of busincss through which thc bushess of an edsrprisc is
rvholly or partly carried on.
2.
Thc term "permaaent establishnent', includcs especially:
a) a pl8cc of rnanagemenq
b) a branch:
c) an office;
d) a factory;
e) a workshop, atrd
f) a mine, an oil or gas wel[, a quarry or uty other place of exrsction of
natual resources.
3. A buitding sitc or construction or installatior project constitutes a
permanent establisbment oEly ifit lasts more thall six months.
4.
Notwithsrandrng the preceding provisions of this Articlc, the term
"permancnt establishment', shall be deemed not to ilclude:
a)
the use of faciliries solely for tbe pupose of storage, disptay or
delivery ofgoods or merchandise belonging to the enref,rise; '
b)
the maintcnance of a stook of goods or merchandise
belonging to the
entcrprisc solcly for thc purposc ofstorage, display or (teliv-ery]
c)
the maintenarce of a stock of goods or merchandise belonging
to thc
enterprise solely for the purposc ofprocessing by another
eitfrrise;
d)
the maintenance of a fixed placc ofbusiness solely for the purpose
of
purchasing goods or merchandise or ofcollecting information,
for the
enterprise;
e)
the maintenance of a fixed place of busincss solely
for the puposc
of
."Tirg o:, for rbe enterprise, any other acrivity of a prepararcry or
auxl|lary charactcrl
f)
the maintenaoce of a fixed place of business solely for zuy
combination of activities mentioncd in suLparagraphs' a) to
cj,
provided rhat the ovcrill activity of te nxia p'iace
of Lusincss
resulting from this combhation is of a prcpatitory or au{iliary
charactcr.
5:. Notwithsranding the provisions of paragaphs I and 2, wherc a persol
oth€r than an.agent of ar indcpcndcnt status io whom paragaph
acting on behalf of ar enterprise and has, and f,uUlt
_
6 appties _ is
u
Lontractmg Stare an authoriry to conclude contrdcts
"ify'"*"r"ir'".1-,
in thc name
ofthe entcrprise,
that enterprise shall be deemed to have a permanent
establishment in that statc in
ofary activities which that person undertakes for the ent"rpri"", *t.. tf,"
I:sP1:t
acllvlres
oi such person are limited to those mentioned in paragaph 4 whic[
if
exercised through a iued place of business, would
not maj<e tt-i, ?o"A plo". of
ouslness a permanent esrablishment undet the provisions
ofthat paragraph.
6 Al enterprise sball not be deemed to haye a pcrmarent establishmcnt rn a
contracting state merely because it cames o, b*r.r;
A;i Sd'iiioret
broker, geleral commission agent or any other
ageDt of un ina"p"na"* .Lrur,"
proyided that such persons arc acting in the
oran"r!
of it
l;
"o*""
"lr't,rri*...-
7.
The fact that a company which is a resident of a Contracting State conhols
or is corrollcd by a company whicb is a resident ofthe other Contr;cting State, or
whrch carries on business in that other State (whether through a p'ermaoent
establishment or otherwise), shall not of itself constitute either compar,y
permanent establishment of the oth€r.
"
Article 6
INCOME FROM IMMOVABLE PROPERTY
l.I-ncome derived by a resident of a Contracti.Dg State from inuBovable prcperty
(including incomc from agriculturc or forestry) situatcd in thc otber Contracting
State may be taxed in that other State.
2.
The term "immovable property" sball have the mearing which it has undcr
the law of the Conuactitrg State in which the prop€rty iD qucstion is situatcd. Tho
term shall in any case include property accessory to iEuaovablc propcrty, livestock
and cquipment uscd in agriculture and forestry, rights to which the provisiono of
general law rcspccting landed property apply, any option or similar right to
acquirc immovable property, usufruct of immovable property and rights to
varrable or fixed payments as consideration for the working of, or thc right to
work, mincral dcposits, sourccs and other natuIal resources. Ships and aircraff
shall not be rcgarded as irnmovable property.
3
The provisions of paragaph I sball apply to income derived ftom the direct
use, letthg, or usc in any other form of immoyable property, as well as income
from the alienation of immovablc propcrty.
4.
Where the ownership of shares or other corporate rights in a company
entitles the owDcr of such shares or corporatc rights to the enjoyment of
immovable property held by the company, the income tom thc diect use, letting,
or use i[ any other forrq of such right to enjoylnent may be taxed in the
Contacting State in which the immovable property is situated.
5. The provisioos of paragraphs l, 3 and 4 shall also apply to the incomc from
irnmovable property ofsn enterprise alld to incomc from immovablc propcfty used
for the performancc ofindependent persooal scrvicos.
Article 7
BUSINESS PROFMS
l. The prcfits of an enterprise of a Contracting State shall be taxablc only in
that State unless the enterprise carries on business in the other Contracting State
through a permanent establishmcnt situated thcrein, If the enterprise
caEies on
business as aforesatd, the profits of the enterprise may be taxed
in the other State
but only so much ofthem as is attributable toihat permanent
establishment,
2 Subject to the provisions of paragraph 3, where an entcrprise of a
Contracting State carries on business in ttrc othcr Contr-actirg Statc tbrougn a
permanent establishment siruated therein, there shall in each
Co;tracting State be
attributed to that perrnanent establishrncnt the prolits which it might be
expected
to make ifit were a distinct and scparat€ eflterprise engaged
in the-same or similu
activities undq the same or similar conditions and Aealing wholly
independently
wirh thc enterprise ofwhich it is a permanent establishmeni
3.
In determining rhe profirs of a pe.mancnt cslablisbment in a Contracting
State, rhere shall bc allowed as deduciions expcnses wbrch are incuneJ
ior tfre
purposes of the perma[ent €stablishment, including
executive and general
administrative expenses so incuned, whethcr in the St;e
in which the periunent
establishmEnt is situated or elsewhere.
4.
No profits shal be att buted to a permanent establisbment by reason
ofthe
mcre puchasc by that permanent establishment of goods or mercbandisc
for the
enterprise.
5.
For the puposes
ofthe preceding psragaphs, the profits to be attibutcd to
the permanent establishment shall be detirmined by the
same metboa y"* Uy
unless there is good and suffrcielt reasorl to the contrary.
y".
6
Where prot'its include items of ircome which arc dealt with
separately rn
other Articles ofrhis Cotrvention, then the provisions ofthose
Arti"f", .idi
U"
affectod by the provisions ofthis Article.
""t
Article 8
SH]PPING AND AIR TRANSPORT
l.
Profits from the operation ofships or aircraft in intemational traffic
shall be
taxable only in the Contacting State in which the place
of ellcctive management
of the enterprise is situated.
2. The provisions ofparagaph I shall also apply to profrts ftom
the participarion
in a pool, a joint business or an intemariona oieiatini agency,
Articlc 9
ASSOCIATED ENTERPRISES
l.
Where
a)
b)
all euterprise of a Conhacting State participates direatly or indirectly
in the management, control or capital of an enterprise of thc othcr
Contacting Stete, or
tbe same persons paniciparc dkectly or indLectly in thc managoment,
control or capital of an enlerprise of a Contracting State and an
enterprisc ofthe other Contsactilg Statc,
ard in either cas€ conditioN are made or imposed bctwcen the two entqprises
in
their commcrcial or filancial relations which differ Aom those which would be
made between indepcndent entcryrises, thcn arly profih which would, but for
those conditions, have accrued to one of the enterprises, but, by reason of those
conditions, havc Dot so accrued, may be iacludcd in thc profits of that eltcrprisc
and tsxed accordingly.
m* a Contacting State includes in thc profits of an entcrprisc of that
?
Stato - and taxes
accordingly - prolits on whicb an enterpdsc of the other
Contracting State bas been cbarged to tax in that other State and thc prcfits so
included are profits whicb would have accrued to t.he enterprise ofihe frnt_
mentioned Statc if the cooditions made betwe€n lhe two cnterpriscs had beeD
those which would have been made between iDdepe[dent eDtcrpris€s, thgn that
other State shalt make an appropriate adjustmelt !o the amount oithe kr charged
thcrein on thosc profits. ln detcrmining sucb adjustment, due regard shall be had
to the other provisions of this Convention ard rhc competent iuthorities of the
Contracting Statcs shall ifnecessary consult each other.
Arricle l0
DTVIDENDS
l.
Dividends paid by a company which is a rcsidcnt of a Conrracting State to a
_
resident of the other Contracting State may be taxed in that other State.
2.
However, such dividends may also be taxed in the Contsacting Stale of
which the company paying the dividcnds is a residcnt and according to rhe laws of
that State, but if the bcneficial owncr of thc dividcnds is a resident of the othcr
Conkacting Stare, rhe tax so charged shall not excecd:
a) 5 pcr cent ofthe gross amount ofthe dividends if the beneficial owner
rs a company (other than a partnership) which holds directly at least
25 per cent of thc capilal of the company payrng the dividends and
the value of this investment is not less thall seventy 6ve thousaad
Unired States dolars (75000 USD);
b) l0 per cent of the gross amount ofthe diyidends in all othor cases.
3 The tcrm "dividends', as usod in this Article means income from shares or other
rights, not being debt-claims, pcnicipating in profits, as well as income ftom other
rights which is subjected ro rhe samc taxation trcatmcnt as incomc fiom sharcs by
the laws of the State of which the company making the disu.ibution is a resident.
4. . The provisions ofparagraphs t aad 2 shall not apply if the beneficial owner
of the dividends, being a resident of a Contracting Stati, carries on business in the
other Contactrng State of which the compary paying the dividends is a rcsidenr,
though a pemanent establishDent situared theriin, oi performs in that other State
indepeDdent pcrsonal scrvices from a lixed base situat;d therein, and
the holding
in respect of which the divrdends are paid is cffectively corulected with such
permarcnt establishment or fixed base. tn such case tho provisions
of Aniclc 7 or
Article 14, as the case rray be, shall apply
5. Wher€ a compa[y wbich is a resident ofa Contracting State derives profits
or incomc from-the_ other Contrachng State, that other Stad may not impose
any
tax on the divrdcnds pard by the company, except insofar
as such dividends iue
pard to a rcsident of thar other State or insofar as the
holding in respect of which
the dividends are paid is effectively conaected with a pcrmaient
establishment or
a fixed base situated in that oth€r State, nor subject tirc company,s
undistributed
profits to s tax on the company's undistributed piolits,
even ii thc dividends paid
or the undistributed ptohts consist wholly or partly of
Eofits or income arising in
such othcr Statc.
Arhcle I I
INTEREST
L
Intcrest arising in a Contracting Statc and paid to a resident
of the other
uontractug State may be taxed in rhar other State.
2
However, such intercst rluy also be taxed in the Contracting
State in which
it arises and according to rhe laws of that State, but ifthe boneficl"ul owner
ofUe
interest is a residenr of the other Contracting State, the tax
so clargca sUJi not
exceed 10 pcr ccnt of the gross amount ofthe interesi.
l0
Anictc 12
ROYALTIES
L
Royalties arising in a Contracting State and paid to a rcsident
of the other
Contracting Srate may be taxed in tbat other State.
2.
However, such royalties may also be taxed in thc Contractiog
State in which
they.arise and according to the laws ofthat State, but if the
b€nefi"iJ
tf,"
royalties is a resident of thc orher ContrBcting Stato, thc tax
"f not
so charged shail
exceed l0 per cent ofthe gross amount ofrhc ioyaltics.
"""*
3. The term "royalties,, as used in this Article mcans payments of any kind
receivcd as a consideration for the usc of, or the rigbt to
use, any *pyrign, ot
literary, anistic or scientific work including cincnritogaph
nfri anj'n-f:r" _
tapes for radio or television broad-casting, any patcrit, trade
mark, design or
m:d:1, qlan, secret.formula or proccss, oi for'thc usc.of, o, O" ,iiniio-rr",
mdushal, cornmercial or scientilic equipmcnq or for information ionccrniag
induslrial, commercial or scientific experience.
4.
The provisions ofparagraphs I aDd 2 shall not apply if
thc beneficial owner
,
of the royalties, being a residont
of a Contacting State, carri", o, U*r"r, in tn"
other Contsacting State in which the royaltiis arise, through o
o"rr "n,
establisbnent sihuted therein, or pcrforms in that other
SIut" lD'a"p"na"ot
peconal seryices fiom a hxed base situated thcreh,
ard the right or property rn
respect of which the royalties are paid is cffcctivcly
conn-ected'wiih such
permaDent establishment or fixed basc. Ia such casc
the frovisions ofArticle 7 or
Aniclc 14, as the case may bc, shall apply
5.
Royalties shall be deemed to adsc in a Contacting Statc wben
thc paycr is a
resident ofthat State. Wlere, however, the p".ro, p"yir,-g
th" ,oy"lti".,
is s.resrdent ofa Contacting State or not, Las in a ioniacting'St
i"
establishment or a lixed base in corurecr oD with which
"
*i"ii* l"
p""r-*t
tf,"'il"U,fity i" f"y tf,.
royalties was incurred, and such royaltics are bomc by .,rc( pernlunent
establisbment or fixed base, then such royalties sball be
deemed to arise in the
State in which the permanent cstablishmsnt or fxed base is
situatcd.
t?
3.
Notwithsranding the provtsions of parafaph 2 interest
Contracring Srare, derived and beneftci . y o*.neiUf rle
adsins m a
Cor"-_"ri"},ii,
includine irs poriticat subdivision, anJ r"""i
",1",
,r,"
::l.,jl:yr,t"",
Lenrlat EanK or any trnancial Institution wholly owned
"rit*ui"r,
toans suarantced by thot
]::J:r:d-:1]:d.rn ue lr$t-mentloncd State.
by that Govemrnent, or
Coremmeni#ri;;;;;r"ro,
"l<
4. The term ',interest,, as used ln this Article mcalls incomE from debt_claims
of every kind, wherher or no! securea by morrgage
-rn."_i't"_
right to parricipate in the debtor's rrofits,-aid^"J;h;;r;.-;;;";g
"
in parti;i;:
govemment securitres and income from bonds or
debentures, includiog prcmiums
and_lrizes attaching ro such securities, bonds or
Iiri""u"
debenrures. in"
shall nol includc any hcome which is r eated as n a,riO"rJ*G
tl" p.uirlon,
of Afticle I0. Penalty charges for latc payment shall
rot be regard"O ,lni"r"st io.
the purpose of this Article.
"s
iH
5.
The.provisions of paragraphs 1,2 and 3 shall not apply
if the beneficial
owner of tbc intercst. being a residenr o
in lhe other Contracting State lrl which
establishment situated therein, or per
personal services from a Iixed base situ
of which the interest is paid is effe
establishmcnt or fixed base. In such case
as.the case may be, shall apply.
6.
lnterest shall be deemed to arise in a Contracting Srate whco
the oaver rs a
resident of that State_ Wherc, however, rhe person payilg the
.,"r"rt, *ilti,",
is a.resident of a Contracting State or not, has in a'Contr'acting
Stai" I p.r"ra"*,
establishnent or a fixed base in corutection with which
tho inJebl"Or"rr'"i'*t .f,
the interest is paid was incurred, and such intercst
is bome by ,r"t ,"ian"n,
establishment or fixed base, then such interest shall
be decmed t;
in which the permanent cstablishment or fixed
bas€ is situated.
t.
;;ililS,"t"
7. _Where, by reason of a spccial relationship between the payer and the
beDeficial owner or between both of thcm ard .o,n" otho p"rror1'thllrnori,
of
the interest, havrng regard to the debFclaim for which
ii i, prio,
tf,"
amount. which would have been agreed upon
"*".J
by the puy".
tfr"-U"n"nri"f
owrer in thc absence of such relationship, the
"nJ
irovisions
iaf
apply only to the last-meDtioned amount. In suih case, "f,lir-e.i"i.
tt",^""r,
pu., oi,f,"
paymcnts shall remain taxable according to the
lalvs of each Corrt
- "Jtire iut",
due regard being had to the other provisiJn, ofrhi,
Conr"r,tion.
lt
I
I
I
I
6.
Where, by reason of a special
beneficial owner or between both of th
the royalties, haviag regard to thc use
paid, exceeds the amount which would
the beneficial owner in the absencc o
Adicle shall apply ollly to the lasFmcnrl
of thc paymcnts shall remain taxable
State, due rcgard bcing had to the other
Article 13
CAPITAL CAINS
I
Gains derived by a resident of a contacti.ng
state &om the alionation ot
ro in Anicle-6 apd situatcd ln the othor
Conbacting
the assets of which consist mainly of such propeny
te.
2.
Gains &om the alienation ofmovable propcrty
forming part ofthe busircss
propcrty of a pomaaent establishment
has in thc other Contracting State
base available to a resident of a C
for thc_ purpose ofperforming indcpendent
I
from thc alienation of such a permanent er
enterprise) or ofsucb fixed base, may bc taxed
in that othcr State.
r afucraft operared in htemational traffic
tion of such ships or aLcraft, shall be
ch the placc of effective managcm€nt
4' cains from the alienation of any propcrty othcr than
ftat referred ro rn
paragaphs 1,2 and 3, shall be taxable
onlyin O" Cort u"iingSt t";J;i.; th"
alienator is a residenL
tl
Afiicle 14
TNDEPENDENT PERSONAI SERVICES
L
hcone derived by an individual
respect of professional services or ot
shall be taxable only in rhat Statc unlcs
him in the orher Contracting Stntc for t
he has such a fixed basc, the incomc
m
much of it as is attnbutable
individual who is a resident of
that other statc shall b" .,o,oroo,"
2.
,o lii',
tfflflto above that are performed in
The term "professionat services,,inc
liteEry, anisric, educarional or teaching
activities of physicians, Iawyers, engiaeers,
Article 15
DEPENDENT PERSONAI, SERVICES
L
Subject to the provisions of futi
2.
ions of paragaph l, remuneration derived
:T
respect of an cmploym*t
by a
only in rhe first_mentioned "^"rcir"Jin'tf,Jotrr",
State if:
a)
the recipient is preselt in the other State
for a period or Deriods not
excerding iu rhe aggegate t83 days in
commencing or ending in the fiscal year
b)
c)
*y ;"i;;
*""0
'- '-'
^Jr,il
cooa"aaa, *a----
the remuneration is paid by, or on
bchalfof, an employer who is not a
resident ofthe olher Srate, and
lhe remuneration is not bome by a p€rmancit
sstabrishment
fixcd
----'-"-"' or
". -a ..,
base which the employer has ir the
othor
Stut".
I
3.
Notwithstarding the
derived in respect ofan empl
intcrnational traJfic, may be
cffective management of the enteryrise i
Article 16
DIRECTORS, FEES
Directors, fccs and other similar rcmrmeration derived by
a resident of a
in his capaciry as a membcr of tf,c UouJ of air""to.s _y
_Cflygq
oth
surutat-orgal ofa company wbich is a rcsidcnt ofthe other
Cont ctiog State
may bc taxcd in thst other Stat€.
S-!
i
Arriclc l7
ARTISTES AND SPORTSMEN
1. . Notwitbstalrding rhe provisioN of Arliclcs 14 and 15, income dcrived by a
rcsident ofa Cotrtuacting State as art entertaincr, such as a theaEe,
i"rion pi"*.,
radio or television artiste, or a husicran, or as a sportsrnan, ftom
his Dersonal
activitios a.s such cxercised in thc othcI Contacting State, ,i"V t"
ir, ,n ,
other State.
*"j
2.
Where incomc in respect of pesonal activities excrcised by an
entertaiter
or a sportsmatr in his capacity as such accrues trot to the entd.tainer
or spoisEan
himself but to atrother person, that incom€ may, noMrhstanding the provisioas
of
Articles 7, 14 altd 15, be taxed in the Contsacthg State in whi;h th; adi*iti"s
of
thc snirrtainer or spo sman arc cxcrcised.
Anictc l8
PENSIONS
.. Subject to the provisions of psragraph 2 of Articlc 19, ponsions ard otbcr
srmlar remuneration paid to a residcDt of a Conhacting State in consideration
of
past employEent shall be taxable only iD tbat Staic.
l5
Anicle 19
COVERNMENT SERVICE
L
a)
Salarics, wages and other similar remunel8tion, other than a pension,
paid by a Contractirg State or a political subdivision oaa local
authority thereof to an individual in respect of services rendered to
that State or subdivision or authority shall be taxable oDty in that
Statc.
b)
Howevet, such salarjes, wages and other similar rcmulrcratioll
shall
be taxable only in thc otber Contracting State if the selvices are
rendered in that Statc and thc individual is a rcsident of that State
who:
(D is a national of that State; or
(ii) did not become a residert ofthat State solely for the purpose of
rende ng the serviccs.
2,
^)
Any pension paid by, or out of frmds created by, a Cont-acting Statc
or a political subdivision or a local authority thcreof to an indiyidual
in respect of scrvices r€Ddered to that State or subdivision or
authority shall be taxable oflly in that State.
b)
Howevcr, such pension shall bc rarablc only in the other Coftractrng
Srate ifthe individual is a resident of, and a national of, that State,
3.
The plovisions ofArticl€s 15, 16, 17, and lg shsll apply to salarios,
wagcs
.
and oth€! similar remuneration,
and to pensions, in respect oise*i""r r#o"a in
connection with a business canicd o! by a Contracting
Statc or a political
subdMsion or a local authority thercof.
Anicle 20
STUDENTS
which o student, an apprcnticc or a tsaincc who is or was
.lay-melts
lmmedtatety betore vrsiring a Contracting State a
rcsidcnt of tbe other Coltracting
Statc and who is prcsent in the firsrmentioncd
Sture sofefy for tie fr+"r"
f,r,
cducation_ or trailing receives for the purpose
"] o,
of his maintenance,
training shall not be taxed in that Stat;, piovided
that,r"t p"y."io"jo""tlontorn
sourccs outside that State.
Jr"
6
I
Anicle 2l
OFFSHORE ACTMTIES
L
The proyisions of this Article shall apply rotwithstanding
the provisions of
Aniclcs 4 to 20 0fthis convention.
2.
For the purposes of this Anicle, rhe tem ,offshorc activities,,
.
.
means
activities caried on offshorc in a Conh.acting Su*
,
."*i"il."
*itt tn"
exploralion or exploitation of the sea bed and sulso
ana *reirlaturii ,esJu.ces
situated in that State.
3.
A pcrson who is a resident of a Contracting Siatc and canies
on offshore
activiries in the other Contracting Statc shatt, suUiit to para[apt
i, i" l*i.a a
i!
be carrying on business
that orher stare tbrougi
Iixed base srtuated thdein.
"
p.*-rni'"rt Liirt-"r,
". "
4.
Thc.provisions of puagraph 3 shall not apply where thc
offshore activities
are carricd on for a period or periods not excecding
in the aggregate:0 diys rn
any twclve month period. For the purposes ofthis paiagraph:
a)
b)
offshorc activities carried on by a penon who is associatcd
with
anotha pcrson shall bc dcemed to be carried on by the other pelson
if
rhe acdvities in question arc substanaially thc samc
a" those Jrried on
by the first-mentioned person, except to the exteDt that those
activitics are carried on at thc same timc as its own
activities;
a persou shall bc dccmcd to b€ associatcd with
arothcr person ifone
is controlled directly or indirectly by the otfrcr, or Uotl
*" contoftea
dircctly or indirectly by a third person or rhird penons.
5. Salarics, wages and other similar remuneration derived by a lesiderlt of a
contracting siale itr respect of an emproyment comecied *i
t ohrto."
u the oth€r ContrafirDg
"-"tiriua,
may, to the exteDt that thc duties arc performed
-State
onshore ln that othq Shte,
be taxcd in that other StaG. However, such
rcmun-cration shall be taxable only in thc f[st_mentioDed
Statc if the employment
ls c,uned on tor an employer who is not a resident of the
othor State and for a
pcriod or periods rot exceeding in thc aggcgatc 30
days in *y *j*
rn"r,h
period.
tl
6.
Gains derived by a resident ofa Contracting Statc from the alieration
a)
b)
c)
oe
cxploration or exploiration rights; or
property situated in the other Contracting State \f,hich is used
in
connection wilh the offshore activities carried on ir that othcr
State;
or
sharcs derivrng theu value or the greater part oftheir value
directly or
indirectly from such rights or rr"h p.opirty or from such richs
ard
such propery laken togethec
may be taxed in that other State
In this paragraph the term ,,explorution or exploitation rights,, means
richts to
-the
assets to be produced by offshore activities canied
on in
other Conjactiag
State, or to interests in or to the benefit ofsuch assets.
Anicle 22
OTIIER INCOME
1.
Items of income of a resident ofa Conhacting Statc, wherever
arising, not
'bc
dealt with in thc foregoing Auticles of this Conrentio]n
sha
t"xabi..riy H ,U
Stlte.
2.
rK,m
such
aph I shall not apply to
ftned in paragraph 2 of
of a Contractin! Smtc,
ancnt ostablishment situated thereh, or
nt personal services from a fixed base
in respect of which tbe income is paid is
nt establishmcnt or fixed base. In such
14, as the case may be, shall apply.
Article 23
CAPITAL
represented by imrnovable prcperty refened
to in Anicle 6, owned
l:oy a.reslocnt
i:ql"] ot
a Contracting Statc
may be taxed in that orher State.
and situated in the other Cotrtacting St8te,
l8
2.
Capital rcpresenr€d by movable prop€rty formiog part of the busincss
prope(y of a permancnt cstablisfunent whicb an enterprise of a Contracting State
has in the othcr ConEacting State or by movable proporty pertoiniog
to u'n*"d
base availablc to a rcsident of a Contracting State ia the other Contlting
State
for the purposc ofperforming iudependent p€rsonsl services, may be taxcd-in that
othcr State.
3.
Capital reprcsented by ships and aircraft operated in intemational tralnc
and by movable property pertaining to the opcration ofsuch ships or aircraft, shall
be taxable only in rhe Conkacting State in which rhe jlacc of effcctivc
management oftbc enteryrise is situatcd.
4.
All other elements of capiIal of a residcni of a CoDtracting State shall be
tara.ble only in that State.
Articlc 24
ELIMINATION OF DOUBLE TAXATION
l.
In thc case of a resident of Georga, double taxatiol shall bc avoided as
follows:
a)
Whcrc a resident ofGco(gia derives income or owns capital which, in
accordancc with the provisions of this Convention, may be taxed in
Latvia, Ceorgia shall allow:
0) as a deducrion [Iom the tar on thc incomc of that rcsideDt, an
amoutrt equal ro thc income tax paid in Latuia:
(ii) as a deduction from tho tax on thc capital of that residen! an
amount equal to the capital fax paid in Latvia.
Such deduction in eithcr cas€ shsll not, however, cxcecd that part of
the income tax or capital tar in Gcorgia, as computed before the
dcduction is given, which is att-ibutablc, as the casc may bo, to thc
incomo or the capital which may be taxcd in Lawia.
b)
Where ln accordance wlth any proyision of lhe Convendon income
derived or capital owned by a resident ofGeorgia is exempt ftoE tax
in Georgia, Georgia may nevcrtheless, in calculating thc amouDt of
tax on the remaining income or capital of such r€sident, take hto
account the exempted ilcome or capital.
t9
2.
In the case of a rcsideDt of Latvia, double taxation
shall be avoided as
follows:
a)
Where a resident of Latvia derives rDcome
or owns capital wbich, in
accord^ance with this Convention,
may be taxed i, G;.grr,
more favourable rrcatmcnt is provided in it,
ao..rti""L*,
l,
shall allow
,;i;:;
-iit
(D
(ii)
Such dcduction in either case shall not,
however, excced that Dan of
; ;;ili;;;H;;;
rhe incomc tax or capital rax in Larvi;
oeouctlon rs given, which is attributable,
as the case may be. to the
lncome or the capilal which may be taxed
b)
in Georgia.
For.lhc purproscs of sub-paragraph a), where a
comoanv that is a
resloent ot Lat\.ia receivcs a dividend
from a comiany tbat is a
resident of Georgia in which it owns at
le."t tO p., ..nt Jf it
having firll voting rights, rhe tax paid
"t".",
i""fra"
only the rax paid on rhe dividend, but also
"fr"ii
""i
ttre
rhe tax paid n the underlying profirs
orthe compjnv'ou;;iffift;
divrdend rva paid.
* c*ril"
"iprop.ia;;;;;i
Anicte 25
NON-DISCRIMINATION
L
Nationals of a Conrracring Stare shall not
be subjectcd ill the othcr
Contsacting State to any tararion -or a
i..otrr.,or-mo,e;il;;il;;#,flr'.;llf","fl j:.#::?lTfi "#hxJ:l
which nationals
respect to res
notwithstandbg
rcsidcn* ofonc
same.cucunstanc€s' in particular with
e. subjected This provision shall,
also apply to persom who are rtot
^1,
g Srates.
2... Stateless persons who are residents of
bc
srbjected in either Contracting Statc to
any
ted
therewitb, wfuch is orher or more
ted
requircmmts to which nationals ofthe
State conccrncd in the same circumtances,
in pafiicular with respecr to residence,
ar( or may be subjected.
taxa
burdensome
.
rovlslon
which an onterpriso of a
shall not be less favourably
nterprises of tbat othcr State
,llfiloo
allowanccs, rcticfs and reduction, ro,
or family rcsponsibilities which ir grants to its own residenB.
ging a
HH
4. Except where the provisions of patagraph I of Anicle 9, paragraDh
..
7 of
Article ll, or paragiaph 6 of ArtictJ 12, appty, interest, ,.lj"i,il.'*'J"O*
disbursements paid by an enterpnse of a Contraciag
State t"'a .".ia"Jof Ue
ofter Contracting Statc shal, for rhe purpose of aerriining rhe
or"ic
sucn enterpnse, bc deducrible under thc s
"*"Uii
mendoned S
sident of the
le capital
enteryrise, be deductible under the same
conditious es if they had becn contactcd to u ."tiacot ortu"
r,iimcntionJ state.
"f
of
5.
lntcrprises-of a Corrlacting State, the capiBl of which is wholly or partly
owned or cont.olled, dtectly or Lndircctly, by one or more residents
oi,l"'otho
Conhacrirg Sratc, shall not be subjccred in rhe first-mendoned sute
io any
taxation or any requirement comected therewith which is
other or more
burdensome thar thc taxation and connocied requirements
to which othe;;imilar
enterprises of the hrst-mgntioned Statc are or may bc subjccted.
6.
Thc provisions of rhis Article shall, notwithstanding the provisions of
Aficle 2, apply to raxes ofevery kind and description,
Article 26
MUTUAI AGREEMENT PROCEDURE
of tulicle 25, to that of the Conhacting Sr
must be prescnted urithiu tluec years ftom the fust notification
of the actioo
resulting i! tax.ation not in accordance with thc provisions ofthe
Conu"niion.
:l
.:Tp"l.* authorrry shall endeavour, if rhe objection appears to it to be
?:_.,Juslllleo and lt lt ls not i6elfablc to anivc at a satisfactory solution, tO resolve
the
case by
nt authority of thc ott Cont n"tlng
Statc, with a vie
".
n which is not in accordanc€
with the
Convcntion.
notwithstanding anv
time limits in rhe domestic law of trre
T"
mutual
An
cflal;'#,';,:t"'"0
3 The competent authoriries of the contracring states shall endeavour
'" to
resolve by mutual agreement a-ny difficulties
J
d;;
_J",
*
,r,"
interp. rctation or apptication ofthc ionvcntlon.
tcy
mav arso corrrii,i.,i", f",
the climination ofdouble taxation in cases
not provided ior in th" Conr"riti*.
4. The competent authonties of the Contracting States may commuoicate
with
g tkough ajoinr comriision cons'istiog
oilhiirsetrcs
:::l
the purpose of reaching a.n agreement
:, ",
in &e sensc of
the p
Article 27
EXCHANGE OF INFORMATION
L
The c
information
of the dome
CoDvention
Thc exchange of informarion is not reshicred by
Article L Any information
received by a Contracting State shall be treated
as secret in tt" sulDe."nn",
information obtaincd under lhc domestic laws
of tfrat St"te-*a
only to persons or authorities (inclu
"nifii"
^
ii"i"r"O
concemed with the assessment or collec
respcct of. or the determination of appeal
Lonvenhon. Such persons or authoritics
purposes. They may disclose the
inform
judicial decisions.
2.
no case shall the provislons ofparagraph I
be construed so as to impose
^ln
on a Contacting
State the obligation:
a)
to carry out administrative measures at vanance
adminrstrative practice ofthat or ofthe oth",
b)
Coot
with the laws" ald
""ti"g
St i";
to supply information which is not obtahable
under the laws or in thc
normal course ofthe administration ofthat
o. ofthc oth"r Cooo-Jcting
State;
c)
which
disclose any kade, business,
-would
or profcssional
secret or trade process, or
sure of which would be contsary to public
tuticlc 2E
MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR
POSTS
Nothing in rhis Convention sha.ll affect the fiscal privileges
of members of
diplomatic missions or consular posts under tl" g"n"rat
,,,1", o? ii.,t"_",i"'r"f f"*
or ulrcer the provlsioDs ofspccial agrecments.
Article 29
ENTRY INTO FORCE
l.
The Governments ofthe Contactirg States shalt Dotiry
each othcr whcl the
constitutional requirements for the entry into force of this
iorr_,io,
f,"u-" t""o
complicd with.
2.
The Convcntion shall enter into force on the date
of the later of the
notificatioos-refered to in paragraph I aad its provisioru
sf,"fifrr""
r'to&
Contacting Statcs:
"iiJi
a)
in respect of laxes tvitbhcld at sourcc, on income derived
on or aftcr
the.hrst day of January in the caleodar ycar next fottowins
ihe vear rn
which tle Convention entcrs into forccj
b)
n capital, for taxcs
after the first day of
e yerr in which the
Articlc 30
TERMINATION
e Conyention shall cease to haye effeot
:l
in re_spect of taxes wil.hheld at sourcc. on
income derived on or after
the fust day of Jaruary in rhe calendar year
next following the year ;
which the notice has been given;
b)
In rcspect of other tL\es on ircome a.Dd taxes
on capital, for taxes
chargeable for any fiscal year beginning
on or after the first dav of
J.rnuary tn the calendar year next following
the year in which,the
notice has been given.
1,1
In witn€ss whereof, the undersigned, duly authorised thereto, have signed this
Convention.
Done in duplicatc at ....8.iJA....... rhis .1J... day or .?!hh*..2004, in the
Ceorgian, Latvian aod English languagel, all three texts being equa[y authentic.
In the case ofdiverge[ce of interpretation the English text shall prevail
For Georgia
fa
For the
Republic ofLatvia
LlrK
:t
PROTOCOL
Ai the signing of the Convention between Georgia and the Republic of
_
Latlia for the avoidance
of double taxation and the preiention of nr"ri
with respect to taxes on incorne and on capital the unicrsigned
"r"",on
have agreed
upolr
the following provisions which form al intigral part ofthe
Lonventioni
L
With rcference to rhe provlsiotrs ofrhe Cooyention
Where the tcrm ,,bushess profits. appears it is uldcrstood
that this Erm
also includes profits from economic aciivity.
2.
With reference to sub-paragraph e) ofparagra.ph t ofArticlc
3
It is understood that the tcrm ,'company,,, in the case of Georgia, also
includes an enterprisc rs detlned rde; its doEestic law.
3.
With reference to paragaph 3 ofAnicle 7
It is understood that the expenses to be allowed as deductions in a
contracting State shall not include the expetrses which would not be
deductible if a permanent establishment weri u ."p"r"t"
oi tl"t
Contracting State.
"n,"rprl.a
4.
Vy'ith reference to Article g, Alticle 13, Articlc
15, Article 23
It is und€rstood that tbe provisions ofparagraph I ofArticlc g,
oaracraoh 3
of Article 13, paragraph 3 of Article i5 aid paragraph f of
a*"f"-zf
not applicable unril Lakia has rot intoduc"a i" it, aorn"rti.
i"girl"iion th"
place of effective management as a criteria fo. tle
a"t".iriaatioi of
residence, but the tbllowing provisions are applicable
instead:
*.
Anicle E, paragaph I
'Profib of an enrerpnse of a Contrdcting State
from rhe operalion ofsbips or
a[cratt rn !ntemational raflic shall be taxable only in that State.,,
&ticle 13, pamgaph 3
16
"Gains derived by an entcrprise of a
Contracting Statc operating shiDs or
aircraft in intemational tsa.ffic from ,f,"
":1?;#
operated io intemational uaflic or movable pr"p.ny
"ilf,iil'lX
operation ofsuch ships or aircrafr, shal bc t"^"ui.
li"Gt"1il_'" "'"
ai"""li*
p;;;;;;;;;
"'"iflr
Article 15, paragraph 3
visions of this Anicle, rcmuncEtion
t excrcised aboard a ship or aircraft
elterprise of a Contracti.og Statc rnay
A.rticle 23, paragraph 3
"Capitalreprese
an enterpnsc
the operarion
intcmational trallic by
of
of
5
,:':tfrr,ffil;T :'
With referencc to Articlc 22
Nonvirhstanding rhc provisions of paragraph
l, income of a resident of a
Contsacting State in rbe form ofwinnings
iom gaming, ,l.l"g rrrii"
Conhacting State, may also be taxed in rhat oth;Shd
",1..
Witb refcrencc to Articlc 23
Itjs underslood tha! tbe term,,capital,, for purposes of Ariicle
23 mealrs
rmmovablc propcrty, and may include
casl,
stoct or ottci
T:]11" ot.ownership
To
evroence
rights, bonds or other evidences ofindebteOness,
patcnts, t'ade marks, copyrights
' an;
or otber like dghrs
o.pro;ny.
71
In witDess whereof, rhe undersrgned, duty authorised thereto, have
Protocol-
signed this
Done rn duplicate at .(_,/.* this /J. day of kfu.2004,
in the Georgian, tatvian
ano Engrrsh tanguages, all tkee texts being equally
authentic. In thc case of
divergence of interpretation thc English text shatt prevail.
For Ceorgia
For the
Republic ofLatvia
€€-/