„საქართველოს მთავრობასა და უნგრეთის მთავრობას შორის შემოსავლებსა და კაპიტალზე ორმაგი დაბეგვრის თავიდან აცილებისა და გადასახადების გადაუხდელობის აღკვეთის შესახებ"
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📄 საქართველოს პარლამენტის ბიუროს გადაწყვეტილება ნორმატიული აქტის პროექტის განხილვის პროცედურის დაწყების შესახებ (66 KB)
📄 საქართველოს პრეზიდენტის წარდგინება (147 KB)
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სხდომაზე განსახილველი პროექტი
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საქართველოს პარლამენტის დადგენილება
🏛️ კომიტეტები
- საფინანსო-საბიუჯეტო კომიტეტი წამყვანი კომიტეტი
- საგარეო ურთიერთობათა კომიტეტი კომიტეტი რომლის დასკვნაც სავალდებულოა
- დარგობრივი ეკონომიკისა და ეკონომიკური პოლიტიკის კომიტეტი კომიტეტი რომლის დასკვნაც სავალდებულოა
- ჯანმრთელობის დაცვისა და სოციალურ საკითხთა კომიტეტი კომიტეტი რომლის დასკვნაც სავალდებულოა
- განათლების, მეცნიერებისა და კულტურის კომიტეტი კომიტეტი რომლის დასკვნაც სავალდებულოა
- სპორტისა და ახალგაზრდულ საქმეთა კომიტეტი კომიტეტი რომლის დასკვნაც სავალდებულოა
- იურიდიულ საკითხთა კომიტეტი კომიტეტი რომლის დასკვნაც სავალდებულოა
📅 დამატებითი ინფორმაცია
ბიუროზე განხილვის თარიღი 2012-03-05
ბიუროს ნომერი 228
📜 ტექსტი
საქართველოს პარლამენტის ბიუროს გადაწყვეტილება ნორმატიული აქტის პროექტის განხილვის პროცედურის დაწყების შესახებ
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PRO',IOC0L
Ar lhe moment ofsigning lh. ASr.cmcnl bchvcen rhc Govcrnmrnt ol Ccortia and thc
Cotemmeni of Hungary for rhe ovordance of double bxalion and lh. prcvcnrion of
fit al .vasion wilh r€sp€cr lo ta)ics on rncom! und on c<rpiLal rhc undcrsiSned havc
aBrecd on lh€ followinS provisions rrhich shall fom an inrcsrll pan of rhe
ABreemenl
I
For lh€ purpos.s oflhis Agrcernenr rhe plac€ ol Gllcctvc managcm.nt" rs thc
plac! wherc th€ m0nagement of0n enrerprisc and lhc cxecntivc offic€r or thc groLrp of
senior omccrs of rh. .nicTrise Boleming thc div-ro-day wo* of thc
"hol.
enrcrpriE is s.ulcJ lor !JrD ing on tlrcir acrrvili!!.
Should rhc placc of rhc munagenrrnt and rho pllc€ of rhc da).uduy tsov€rning
aclivity dilfer lrom clch othcr lhc 'place of rhc clT.ctiv. manoge'n.na will bc lhc
plicc whrr rhc dayro-dsy gov.ming ocrivity iscaricd on.
2 ll is und.rnood lhat panncrships (betdti idrsrs6g. kdzk.rcs.ti IiGlsAg ctrrblilhcd
in Hungary an lared in Hungary as corpomtions and thcy fnll s.ilhrn rh. dctinirion
of"compsny and arc rcsrdents in Hungary
I
with ruspsr ol subparrgmph c) ofpanSmph I Aniclc 3 it is undc.srood rhat rn th€
cas€ ol Gcorgia. rhc rerm 'company ! mcons cnlerffis! or nny cnllly which exercrscs
an ccono'nic acritily
.l Wirh rclarencc to Aniclc:7:
lr is und.rstood lhat lhc ConlEctint Srares sholl cnsurc rhc p.otcclion ot-pcrsonat dal,a
tmnsltncd accordin8 to lhc Agrcrmenr and lhcir domcaic law Wilh regard to
pcBonal dais processing. lhe Contracting Stales shall fotlow the provisions ol lhc
Agrccment concerning confidenliality and urilizalion ofl
They shall only kansfer ro each orher p€rsonal dala wh
rnd suirablc for th€ achicrcmcnt ofthc purposcs sel our
proress rhc data rcceivcd only for thc p€.iod neccssnry I
A8rucmcnl. Thc ( ontracring Srales \hall enntre (hr \uper!jsion otrhe ta$futn.ss of
data proc.ssing rhrcugh a separ E uuthority in accordrncc wirh lhcir domcslic lalr
Funhennorc, lhe daia subject shatl, in nccordanc. with thc provisions ol rhc
AErccmcnr and rhc rcspcclitc domcnic li\, havc:
(i)
(;i)
thc righr lo rcqucsl intbrmarion about hiyher ptrsonal dala processcd,
thc righr to iniriarc thc crasurc of thc data proccsscd ilt€gally and the
rcctiUcation o,'data managed lnaccurctely. and
(iii) rlrc righl lo lcgal rcmcd! by an i'rijepcndcnl aultlority Ln case the righrs
rcldlcd lo lhc proccsring o I pcrsona I dlla arc infrin8cd.
5 Pres.nr Agrcemenr shall in no wa pr(judice an) obtigalions dcri!ing trorn
Hung.ry's m.n1b.6hip in the Eurof,.an .ion.
ll
tth.rcol: thc undeBigned, dul) xurhorized th€rdo. have siSned
Donc in dupliclre ats.ril:.:,:.-rlis.......l: ..,..0ay of,,i..-. rn Ccorgian. Hungarian and
EnBlish lunBuages. cach tcxr bcing cquallr aurhcntic In casc of divcrScncc ot
intcrprctarion rhc English icir shsll prevail
Vw+\
Iior lhr Goterdnretrl ot
For rhe covertrEeiii of
Georgir
Hurgan
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შეთანხმება
AGREEMENT
BETWEEN THE GOVERNMENT OF CEORGIA
AND
THE GOVERNMENT OF HUNGARY
FOR THE AVOIDANCE OF DOUBLE TAXATION
AND THE PREVENTION
OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME
AND
ON CAPITAL
The Covcmm.nr ofCcorgi! and thc Govcrnmrnt of Hungary, d€siring lo conclud€ an
ASr!.mrnr lbr rhc avoidanc! ol doubl. ra$lion and the prcvenlion of fis.31 ev.sion
wirh r€sFcr Lo llrct on inlotlrE flrd on capiral. and ro fuflhcr delelop and Lcililalc
Havc agre€d as lbllo\vsl
Artt(t.l
PERSONS COYERED
This Agrcem.nr sholl alJply ro p€6ons $ho o.e rcsidcnrs ot onc or borh ot rh.
Conrractint Slaes
Articlc 2
TAXES COVERED
l. This Atrccmcnt shrllapply to la\cs on incom. and on cspilal imposed on behqtfof
a Conlract;nB State o. of irs ndmini$ntiy!-tcnhorirt unrts or tm.l lulhoriri.i
ircsp.clivc ofrhc msnncr in which th€y arc tcvrcd
d ss ro\es on inlohe and on c.pilat
ilrlor on el.mems of incom. or ofc
ion of movablc or immovabtc prop€
lanes pai'l b, cnrcrpris.s. as \vett
apprcaraoon,
3. Thc erisling laxes to which thir Agrccment shall apply arc in psnicutar:
(a) in thc casc ofC.orgi!'
(i) profir rax;
(;D incomc ra;
(iii) propeny ta\
(hercinaner rcfcmd toas Gcorgian rll\ ):
(b) in rh. casc ofHungary.
(i) thc pcronal incom€ t \i
(ii) thc corpoml. ras:
(iii) rh. land parE€ti
(iv) lhe buitdinS ta\.
(hcrcin.Rcr rcf€r.d io as..Hongdri{n rax )
ArlicL J
CENERAL DEFINITIONS
L For th. pLrrpo*s olrhis Agrccrncnr. unless rhc conBNr otherwisc rcquircs:
(a) thc tcnn "O.orgia nrlans lhc lcrritory r€cognis.d by thc rnl€muional
codmunny wirhin rhc stlrc bord.6 of Gco.gi!. including land rsnirory, inrcmll
walers and lenilorial sea. rhc .ir spocc obove thcm. in r.spcct of which Gcorgia
cxercisrs ils sovcFignly. a5 \{cll as Oc con[guou5 zonr. thc atclusivc cconomic ,ona
and conlincn6l sh€lfadjacent ro irs rcnirorial sc!, in Erpecr of which OEorSia may
axcrcisc ils sovcEign rights in accordance vith thc incmalionll law:
(b) rh€ l.rln "Hungrry' mcons Hungar) and, wh.n us.d in 6 Sco8mphicrl s.ns.. ir
mcans thc tcrirory ofHung&-1i
(c) rhc l€rms "a L^onftaciing Slata and 'thc othar Contmcling Sr!t." m.on
C€or8ia or Hungary, as lh€ contcil rcquircsl
(d) rh. l.m "p.rson includ.s an individu!|.. cohp.ny lnd a.y orh.r body of
pcrsons;
(c) thc lcrm tco,hpany" mcsns any body corporale or !ny cntiry which is treacd
as
! body corpont forllr purpos.s;
(f) rhc rcrms _cnEryris€ of a Conlracting Stal! and cnrcrpris. of lhc olhEr
Contnctin! Sr.tc"
rcsp.cl,ycly an lnrcrpri* cariEd on by a rcsidcnt ol a
'r.an
Conlmcting Slarc nnd a. .nr.ensc canicd on by a Esrdcnl ofth. orhcr Contracnng
Sr.ic:
G) th. tenn "irl.mational rmffic mcuns unv rranspon by a ship or aircBn
op.orcd by an .nrcrpris. of a ConrmclinS Star€, e\cept whcn thc ship or aircmfl is
op.rrl.d rolely b€Neen places in the other Contracting Stalci
(h) rh. rcm "co'nFr.nt ourhornv" rncotrs:
(i)
ir rhc casc ol Ceorgi4 lhc Mnllsrry ol Finance or iG aulhorised
rcprts.nul\c;
(ii)
in rhc casc ot Hungary, rhe nrtnincr nspon5ibtc for ta-\ poticy or his
authorised rcprcscntarivci
(i) rhc renn'national" in r.l.rion ro aCo lracring Srorc m€ons:
(i)
any individual possessing lhe nationality or citizenshrp of thol
ConrEcring Srar.;
(
ii)
{n) lcgol ptrson, p€nncrrhip, arrociarion or orhcr cntity dcr,ving ils
srarus 3s !trch fmm th. lsws in fo.cc In th.l (ont.actinS
slatc,
2. As r€gards the appiic.tion of rhis Agreement 0t any rimc by a Conrracting Slor.,
any lcrm nd d€lined lhcrcrn shall, unlcss lhe conr.xt orhcnvise requirls, have thc
mconins thar h hns at thrt timc undcr rhe ta$ ol that Storc tbr thc pu.poscs of th.
l&\cs ro *hich rhis ASrccmcnt applics, an) mcaninB under the appticabtc tar laws oI
thar Slarc prevaili tsovcra rneaninBBitcn lo the t.rm undlrother la\rsoflhar State
Arttct.4
RESIDENT
l. For lhc purposcs ol this ABrccmcnt, thc tcrm rcridcnr ofa (ontEctif,g Statc..
mcans any pc6on who. undcr thc lasr ol rhal Stctc, is liabl. lo rax rhcrcin by rcaron
of his domicilc, Gsidcncc, plarc of mrnagcmcnq plac. of incorpoBtion or sny orhcr
critcrion ol a similar naturE, and also includ.s lhal Slar. and any ldmini(rativcteritorial unit or local authoril) thercot. Ihis lcfln. how€v.r doas not includ. lny
p.rson who is liablc to tax in rhat Sralc
rcsFecr ont, uf rncomc frum sources in thlr
'n
Sralc or crp'tal situatd $.Ein
l. Wh.r. by rclson ofrhc provisions ol plmSraph I an individuat ir a rcsidcnl ofborh
ConlracthS Stol€s" rlEn his stllus shallbr JcrErmin(d a5Iollows:
(!) he shall b. dem.d b b. a rcsidcnr only oi rhc Sr!r. i. $hich h. huj u
pcrmanent hom. availablc to him: i[ he has a p.m.n.nt hom. available lo him in
bolh StaEs, hc shall br dc€m€d lo bc a r€sidcnt only of lh€ St.rlE wilh which hrs
Frsonal and ccononic Elalions rrc clo5!r (ccnlrc ofyiraj inr.rcsrs)i
(b) if hc Sutc in shich hc has his ccnrN ol rndl inrcrcsr! cannot br d.tcrmincd.
or ifhc hot nor o p(m'.ncnr ho,n. !vdilublc tu hi,n in cirh.r Srar.. h€ shall b. de,n.d
to b. a r€sidcnt only of th. Slar€ in qhich h! ha! an habiluat6bod€i
(c) if he has an habnual abode in borh Srares or in fleirhcr of rhem, hc shajt be
dcemcd lo bc a rcsid.nr orly oIth. Starc ol \hich h. ir ! natronati
(d) i, he is a n.tional ol borh Shrcs or of nlith.r of rhcm, the compct.nt
aulhorilics of$e Conldcring Sbl.s sholl sculc thc qucstion by mutual agrEcmcnr.
:l whcE hl,rcaknr ol rhc p()visid,s or pnnrBrlph I ! pe6on orher rhan sn indivi{juat
is a rusidcnr of both Conrmsling Star.r thcn ( shllt h. dc.h.d ro he u residenr onty
ofthc Starc ifl wh'ch
t
'ts
plac. of.lTcciivc mEn0gomcnr is situated.
Artlclc 5
PERMANf, NT ESTABLISHMENT
I
For thc purpos.s of lhis Agrc.h.nr. thc l.m 'penrmnl crEblishmcnt" nrcons a
fixed plEc€ ol brB,n.ss throuSh which th€ business ofan €nt.rpris. i, wholly or porrly
2. The rcm "permanent esrablhhmcnr" includcscspcci6lly:
(a) a pllca ofmonascmcnr:
(b) a bnnchr
(c) 3n ofllc€:
(d) ! flcro.yl
(c) ! workshop, lnd
(f) a minc, an oil or gls w€ll, a quarry or lny other plac€ ofexlraction ofnalural
l. A buildin8 sitc or construcnon or insralhtiotr pruj.lt lunsr r/t.s ! p.rmancnr
cslrblishmenr only itil l8srs morc lhan t!,vclvc monlhs.
4 Norwirhsiundint rhc pr.ceding provisions of lhis Anicl€. llrc lc n ..pcrnBnenr
csr..blishm€nf'sh8ll b€ dcemcd nor ro includcl
(a) lhc usc of lhciliries sol.ly for rhe purpos€ of storsgc, display o? delivcry of
Soods or mercharrdise balonging to thr rnterpris€i
(b) rhe ma;.l.nanc. of a stek of goods or merchenrli.. hclotrsins ro rh.
cnr€rpris. solcly lbr lhe purpor. ofnoragc. displa! ordcliveryi
(c) the mshtcn0nce of a srck of Soodr or mErchandis. bctonting lo rh€
cnl€rpri$ solcly lbr rlt. purpor. orpr@crsiIB by onoLh(r cnr€rpris,
(d) thc maintcnancc of a ll:(cd place ol business sol.ty for rhe purpos. of
purchasint goods ormerchandis€ or ofcoll&tint informatioo, for rhc cntcrprisc;
(e) thc mainrcnoncc oIa fircd placc ofbusin€ss soltty lbr lhe purpos. of cam,ing
on, for thc €nt.prisc, dny orhcr lcriviry ofo prepsraroD or auritiar, !har{(r.r;
(f) thc mainlcnrncc of a fixcd ploce of busincss solely for ary combination of
acrivilics mcnlroncd in r'rbplraSdphs (a) ro (c), providcd thar rhc ov€m acriviry of
rhc fixcd pl6cc of busincss resulrint from this combinalion is ot a prcparabry or
5 Norwithst.nding rhc provisions olpar.gruphs I and 2. whcE a pclson - orh€r rhon
an agcnl ofon ind.p€ndcnr slorus ro whorn paruBroph 6 0ppties
is octing on bchrlf
of!n rnrcrprise.nd has and hrbitualb.cxcrcis.s, in a Conlradint Shtc an euthority
-
lo concludc conrrocls in dc narE ofthc.ntcrprisc. rhar cnrcD.is. shall br de.mcd ro
hav€ a p.man€nt csrablshm€nt in thar Sl!r. in rcspccr of any rctiviiics which thlr
p€rson undcnakas lor rhe €ncrprise. unless the octiviries of such parson arc limitcd to
rhos. menrioncd in pnagraph 4 which, iIc\crciscd rhmu8h a fircd ptac€ of buiin€ss.
would nol make this llxrd pl[cc ol business a pcrmancnt cshblirhmcnl undcr lhc
Provisions ol rhat plEEraPh
5. An cnrcrpris. shrll not b. dccmcd ro hiv. a pcnnsE r csobtishmcnt rn a
ContEclins Sratc mrrcly b<caus. n canics on burincss in rhar SLalc lhrouth u broku,
g.nchl commission aScor or atry orhc. l8c r ol on ir dFndcnr suurs, prulided lh.r
such persons are acrng in theordinary cours€ ofthcir busincss,
7 The fact rhat a cornpm) shich i, ! rcsidcnl of a Conhcting Srrlc conrrol5 or is
conlrolled by a company which is 6 rcsidenr ofrh. othcr ContEcling Statc, or which
clrrics on businos in th6l othlr Srltc (wh€lh€r thrc!8h 6 pcrmincnl cslablishm€nt or
olh.rwis.), shlll nol ofitsclfcons(iturr eirher compdny u ptrmecnr csrablishmcnr of
lh. olhcr-
Artlclc 6
INCOME FROM IMMOVABLE TROPERTY
I
lncomc dcriy.d by a residcnr otr Corrracrinr Srar. ltu r innnovabtr proPtny
(includine incomc from agriculrur. or forcsr.)) siruarcd in thc orher Conrrlcring Srale
may b€ r6\ed in rhar orher SBrc
2. Thc lcrm immovablc propcny' sh.ll hate rhc mcann)g shich n hls undBr rhc taw
ofth. Conrracting Stalc in which rhe propcn) in qucstron is situarcd Thc tcm shall
in lny care rncludc p.opcn! acccs$ry lu immovoblc prop.ny. tivclock and
equipncnl us.d in lgricuhurc end lbcsrry. nghts to whrch thc provisions of Scncral
Iaw rcsp€crrng lond€d prcr,cn) apply, L,sulrucr of irnrnovublc propcn) and righrs ro
vilriablc or fixed pdlmcnrs as considcdion for thc lvorlint o( or lhc riShr ro vvork.
mincrrl deposils, sourc.s and olher narural rcsourcesi ships, boats and aircran shall
nor bc rcsaidEd as immoyrbl€ propcnr.
I Thc prolisions of parigEph t rhallrpplr to income denved from fie direct use.
IcxinS or us€ in any olher form of immovahte pK'pen)
4 Ttc provisions of paraBmphs I and I ;hall also apply ro the i conre from
immovable prope4v ofan enrcrprisc lnd ro ,ncomc fiom imnrolablc prupcrt) used
lbrlhe performaflce of indcpendcnr peBonal scdrccs
--]
Arliclc 7
lluslNEss PRofl.l.s
I Th€ prolirs ofan enlerpris€ ofa Con(ructing Stare sholl br rlrlhle only in thEr St tc
utrl.ss rhc cnterPrise caries on busincas in rh. orhcr ConrracrrnS Statc rhruugh a
pcrmlncnl csrlblishftcnl sitult.d thcrcin ll rhc cnlc.pns. clnies on busincss ts
aforcsaid, rh! prcfirs of lhe .ntcrpris! may be raxcd In rhe othcr Sratc but onty so
much oflhcm ss is rtrribrlrble lo lhat permrn.ni cst!blishmcnt
2 Subjcd lo lhe provisions ol para8r ph l. Nhcrc un enGrprisc ol a ContnctinS Stale
c0nic! on busincss in rhc olhcr Conrncting Slae thmuth e pcrmrncnt cltablishmcnt
sirLrfllcd rhercin, rh€r. sholl in cach ContracrinE Slal. b trtribulcd k, lhat pcmancnt
cslablishmcnl thc prcfits \!hich it mighl b. crprctcd ro rakc it-il qer a disrincl and
s.pomG cnlcrprisc cngagcd in thc $nr. or si'nilnr (tivhies u dcr rhr emc or sinitar
condilions:nd deuling \vholly indcpcndenrl) silh thc enr.Trile.i *hich ir h o
pcrlnan. csrablishmenl
I ln d€r€rmining lh€ profits ofa permane l estabtishm.nt_ rhcrc shal bi a ow.d a,
d.dxclions exp.n*s Nhich rr. incu.red lor rhc purpos.s ot rhc pcmroncnr
csutblishmcnl including !x.c'Iive and genehl adninirrruriv. c\Fns.s $ incur.ed.
wh.thcr in lhc Stac in which rhc peman€nt csrablrshmenl is situarcd or elscwhcrc.
5 No prolhs shall hc allribured lo a pednanenl cslabljshnenr by rcason of rhc mcrl;
purchasc b) rhat p€rnra cl|t cstahlishntenr ol goods or merchandise lor lhe enre.pris€
6 For rhe nuqlosrs ofthc prcccding p.rig,anhs. ttre ftufirs ru bc r(riburcd ro rhe
permdnent cslablishmcnr shnll br d.tcnnrnrd b\ thc suhc rnelhod year by
)c!. llntcss
good and sumcicnt ruason to lh€ conlla.,.'.
's
lher.
by th. pro!;sions ofrlis Arlictc
Arttctc t
SHIPPING AND AIR TRANSPORT
l. Profirs d€rived b\ u rEsid.nr of! Conrraclng S6te from th. oFlalion ofships or
0ircrofl in inrcmational rraffic shatt b. la)ubte onl) rn that Conuaciing Slate.
2. Th. provisionr olpaEgraph I shatt tso xppt, ro profirs from rhc p0rticipation in !
pml. a.ioinr bljsiness or nn intcmaiional oJEEtins a8.ncy.
Articlc 9
ASSOCIATED E:TTERPRISES
(a) an cnrcrprir! of a Conlracting 56lc panriJBl.s dirEclty fi indir.dly in the
monrScmcn( contmlor capil.lofan enlerpris. o[thc oLhcr conlrscting statc, or
and in eilhercase conditions are mada or intposed bllween the two enlerprises rn lh€ir
commcrcill or financial rclations shich di ar from thos. whch \rould t€ mada
bcrwe€n indcpcnd.nr cnrcrprir€s. rhcn an! p.ofirs whioh poutd, bur for rhosc
condilions. havc accrued to on€ olth€ .ntcrpris(!. bu! br- rcason of thos. conditions.
hsv. not so occrLrcd mr) h€ rncludcd in rl,e nn,ljr\ oi rhat enrcrprise and rared
accordingl).
2. WhcrE a Conlracting Stare includcs in th€ pr{)tjts ofan entcrpris€ ofthat Shtc _
lnd l3xcs accordingl) p(rllrs on shich {n cnrfipri$ ot rhe orh.r ConrhcriDE Srar.
has b€cn chargcd ro ia\ rn that oth.r Stalc lnd lhc prufin so ,nctud€d arc;rofils
which would havc accrued b lhe enerp.isc ot rhc first-mcntioncd Stltc if rhc
condilions madc behleen the tro cntcryrises had hcen lhos€ qh,ch would have been
mldc bcrwe€n indcIEft,cnt cnrcryriscs. rhrn thal orhcr Srarc shall rnakr an
on lho$ profils itit
aSrccs wirh lh. ad.iuslment mad€ b) lh€ ltrsttn derermining sr:ch
apprcpriatr odjunment to rhe alnounr oirhc 16
odjustmcnl duc rEgsrd shall bc had to the olhr
comp€lcnt aulhorilies ofthe Co tmc(ing Slatcs
s Agr.€mcnr and ihe
consuh clch orhcr.
Arliclc l0
DIVIDENDS
I Divid.nds paid hy fl company $hich is r rcsidenr ota ConrractinS Stote to o
rcsidenl ofth€ other ( ontraclillg Slale nr0y h€ mrcd in ihar orher Sratc
2 Ho*cv.r. ,uch dividcnds moy ul$ bc tored in rhc Conrrcting Slar. of whrch th.
compnny paying rhc dividcnds ir a Es'denr and i.cording to th. lays of th.l Srltc,
but if thc bcnrficial owner o[ lhc i}vrd(ndr rs u rciident ol thc othcr (ontracling
Slare. the ux so chargcd shall nor.xcccd
(a) 0 Fr ccnt ol rhe grosr lmounr ol rhc dividcnds if rhe b€nclicial owncr is s
company (orhcr rhan a pannership rhal is not liable to laN). !hrch has held dircclly al
l.lst 25 Fr ccnl ol rhr uapirol ol lhc .omps.! paying thc divid€nds for rn
unintcrruptcd period ol ll leusr 12 monrhs prior ro the dccision ro disrriburc rhc
(b) 5 p.r cent ofthc gross a'nount ol thc dividcnds in 0ll orher clscs
This pamgraph shall not alT€.r thc r6\ation ol ihe company in resp.cr ofthc profirs
oul of\rhich thc dividends arc paid.
Thc comp.t.nr 3urho.ni.s ofrhc Conlllcring srArrjs shcll b) mur{.1 aSrccmcnr scnlc
lh. modc ofapplicalion ol these limillrions
I Thc tcrm "divid.trds as urcd itr rhis Arliclc mrans incornc ftom lharcs
'jouirs.nce ' sharc5 or ''iouissanc€ ri8hls. nlnrnB shdrcs, lbundcB sharcs or orh.r
ri8hts. not blint dcht.ctli,ns. pdrticiF i'rts i nrclils, as lell as incomc iilm othcr
corpomtc rights which ir sub.iected to lhe snre r!\ation trcaxnenl as income frum
shorcs b) lhc laws ofthc Starc otwhich rh. co rpatry raking lhr distrihulion ir a
rcsidenr
I Thc provisions ol paragraphs I and 2 shall nor ppl) ilrh€ bcneuciat opner ol rhc
d,vid.nds, bcins a rcsidcnr of r Cotrlracring Srar., carics on burinoss in rhc orhcr
ConlracunS Srare ol-which rh. compatrr p!)ing rhe dividcnds ir a residenr rhrooSh a
pcrmancnt cstablishnr.rt sruat€d lhlEin or pcrforms in that othlr State indcp.ndcnl
pcrsonal scrvrces from o fixcd base situnrcd rhcrein, and lhc hotdinS rn rcsFncr of
which thc divid€nds arc paid is <llittivclv uonrtccl.d with such prrmanenr
.sBblishment or li\cd base ln such css€ (hc prolisions ot Aniclc 7 or Aniclc t4 of
lhis AgrEtmen! shall apply
5 Wh.re a compan) $hich is a reside'rt ofa Contmcting Srate d.rives profits or
income from rhe orher (Inrraclrng Sl le_ lhot orhcr Srale may nor impos€ any rax on
lhc dividends plid by lhc cornpany. c\ce insotar as such dividcnds arc paid ro a
r€sidcnt ofthar othcr Siatc or i sofar al rhr hotdi'rts in (specl u! wh(h rh€ dividcnds
ar€ paid h cffecrivcll connecled $ ilh a peflnane[l astablishmenl sttualed in rhar other
Slare, nor subJccr rhe eomparyt undislribuled protll! to a tar on rhe company,s
t0
undisrribut.d p.ofiN. <\ rt lh. ditidends paiJ o, lh. undiskibucd profic consisl
*holly or panl) otprolils or income s.icing in su(h orhcr Slatc
A.riclc ll
INTEREST
l._lnrclrsr arising in a Contracring Stata ilnd hncficialh orrned b) u rcsidcnl
oflhe
olhcr Contract ing Stare shallbe taxobtc ont) in rhar olher Slarc
wrrh in Anicl. l0 ofthis A8rccrn.nl. Pe uh, lhcrEes tbr latc palrncnr sha not b€
regard.d as inleresr for thc purposc otrh's AdictG
3. Th. provirions ofpaatraph
I shall Dor !|rpt! iirhe brneficist ownrr oI(h€ inlcGsr.
bcin8 a rcsidlnr of a Contracting Slate. ca.ries on busincss in lhe othcr Contracting
Slatc in which the interEst oriscs, lhrough a permoncnt $tsblishncnt situatcd thcrci;
or pcrforms in that othcr Star. ind€p€rdcnt prrsonal $rviccs t'rcm a lircd bas!
situalcd therein and rhc debt-claim in rcspecr of \rhich rhc inlerrst ;s puid is
.ffErivcly connccred sirh such p{.mon.nr csl.rbtishmenr or fixcd bosr. In su;h eas
lha provisions of Adicle 7 or Anrcle I4 of this Agre€menl shalt apply
4. lnrcrcn shall bc dccnlcd to irirc in a onrir ns Stalc sh.n thc pay€r is rgsidcnt
oflhal Slare. Wh€r€. howclcr. the n€B p.) ing rhc inkrc$, shether h. is 0 r.s,.tenr
5
o
h
h
sp.(i!t rctalionstlp b.ls.cn lh< pa)cr and lhc b€neficial
the,n cnd somc other pcrion, rhe amount of the interesr.
lantl lor sh,Lh rr .s n rJ d\lccdr thr amuunl $hrch BoulJ
th{ pJ)(r fl.d rhc l.c.r(rlrrrt u$ncr rn lhe absen,. ot such
r.lalionship. lhr prc!isrons ol thrs Anrclc shlll xpph ont] to (he tast.hcnlron€d
amou . ln such cas.. lhe excess pan ot rhe palm€nts shalt Emain ia\nbte occording
to rhc l.ws ofaich Conrracling State. du€ regariJ bcing had to lhe orhar pm!isions
o-f
lhis Agrccmenl.
lt
Arrirtr tz
ROYAL'TIES
I
Royuhics arising in a Conr6cting Srare,rLrd brntfi!ially ownsd by a resident ofrhc
olher Conlrccring Slare shall bc ra)\ablc onl) in lh{r orhcr Statc
2 The lerm toyalties as used in this Anicle mcans paym€ntr of :rny krnd rcccrv.d
os d eonsiderution lbr thc usc oi or rhc righr lo u*. any copy shl ol lir€rary. anislic
6r sci.nrifi. wo* including ci,rcmorog.npl lil"'5. un) pcrc ( rr4Jo rrurk. rJcsign or
modcl, plan. sccr€t lbnnulo or procesr. or lbr infonn0tion conccming indusrri6l,
commcrcial or sciantifi c erpcricncc
L Thc provirions of p0ragnph I shall ror apply il rhr b€ncficiol owner ot rhe
rcyalti.s, b.ing a rcsidcnt of a Conlraeting Slnr.. cafiics on business in thc othcr
Conlracting Slale in whiah lhe roychies arise, rhrough a p€rman.nt esiahlishment
sirualcd lhcrcin, or pcrforms in rhat othc. Sratr indcp€nJcnr pcrsonat $rvices from a
fircd bsse siruared lherein. and rh. righi or propcn\ in r.sp.cr of which rhc rcyattics
,l! p.id is €ff.crivcly conn€cied ,virh tuch pennanijnt csrablishment or lixcd bas.. ln
tuch c6sc Lhc provirions ol Aniclc T. or Aflictc l.l ol lhis Agrc€mcnt shallapply
4 Royahics shall b€ dRmed lo arisc in a Conlracting State when rhc poler is a
rcsidcnr ofrhar ContracrinS Sule Whcrc, hoNever. thc ptrson paling lhc royallies.
whethcr he is a residenr ol a Conlracling Sl rc or not, has in o o)ntmcting Slatc a
Flman.nr ensblishmenr or a fi\cd baic in conl)rcriun \irh Nhich th. tiabilily to pay
rhe royallies was incured. and such rctalrics are bornc by such permancnl
ei.blishm€nl or li\ed basc. then such royih,cs shall b. d6m.d ro
in rhc Star.
in rhich hc p.rm6ncnr .srabhshmcnl or fi\cd bnsc is sit !ted
!.i*
5 WheE. by re.son ofa sp.cial rlrrionship btr*ecn rhe palcr and rhc bc .riciat
owncr or b.twecn borh of rh.rn and so'n. orlrcr pc,son, rhc dmounr ot rhc roy[tti€s,
having rcgard to th. usc. righr or inl'ormalron for shich lh.) arc paid, cxc.cds rh€
amounl shich wo ld have bern ogrccd upon b) thc paler and lh€ ben€ficial owncr in
lhc abs€ncc of such relalionshrp. rhc pro!isio s ot lhrs Anicte shall lpply only O the
lasr-mrntioncd amounr ln such case, lhe eNcess pa( ol rhe paymcnts shall rcmrin
llxablc according
rhc iaws ol cach Cotrlrlclints Srarc. due reSard b€ing had lo lhe
olher provisions
r
ol is Agreemcnl.
A.rictc tJ
CAPI'TAL GAINS
L GDins dcrived by d residenr of a (onlrirct rq Slale tiom thc alienarion of
rmmovahle proFn! rerened to rn Anicle o ilnd srtLirlcd in rhc uther Contracting Strtc
may bc (axed in rhat olher Slale.
tl
l. Cains derived br an cntlrptisa ol'il Conlrucltn! Slar( tiom the alirn ion ofshins
or rircran operarcd in inrernatiorral rrafllc or rnovabl€ propcny pcnaining to thc
operolion of such rhips or aircr! n sha ll h h\able on l) in that S6te
4 Crins d.rived b] r rcridctrr or ! Conrmlung stat. tionr rhs aticnation ol rtlarcs or
comp.r.bl. int.rcsrs dcriv'ng moru than 50 pcr cc.r ot lhcr vatlc dircctl) or
indiNclly ,iom immovable pn)Ilc.r\ situar.d in rhc orhcr Contractin8 Stalc may b€
larcd in thal orhcr Srarc
5. Ga'ns liom lhc alienaton or !nr- prcFn\ orh.r lhan rhul relired rc in parstrrphs
l. 2. I and 4 shall b€ taxlble only in dre ConlBcling Shte ot \rhich the ElicnAtor is a
rcsidcnt.
a.rict. t{
INDEPENDE:IT PERSONAL SERVICES
l. InsonE,lsnlcd by an individual *ho is o resrdcnl ot n (onrmcting Sralc rn rcslEcr
ofprofcssional scNiccs or othcr aclivirics olan ndcpcndenr charactcr shalt bc tarablc
only in that Stat. unl€ss h€ has a liied base re8utrrlt lvaitabtc lo him rn lhc othcr
ConraclinS Srate lbr lhc purposc ol pcrtbnning his acrivities. lf he has such a fixed
bas., th! incomc may br llxcd in tlrc olhcr Stata but onh \o m{tch of it as ts
altribulable lo thar ll\ed basc
2 Thc lcrm prolissional si..r!icer' i chrde\ especi tlr independent scienrific,
liteBry. anistic. educarionrl or teoching iclivitle\ rr $ ctt os rhc ;ndcpcndcnl acli!iri6
ofphysicians- lawycrs, cntine$s. rrchitccrs dcnrisrs nnd accou ranrs
A.tictc ts
INCOME FROM EMPI-OYMENT
L Suhjccr ro lhc prolisions ol'Anicles 16. 18. t9. 20 and 2t ofthis Agre.mcn!
selancs waBcs and oth.r similar renruDel.lron dcrivcd b) a rcsident of a Conrracling
Sala in respecr of an emplolment shalt h€ h\.bte onl! in that Stare unless th;
cmployment is r\ercri.d in rhe olhrr (ontn.un8 \rarc
thc empto)m.nr is o
.xcrcis.d. such rcmuneration ar is dcri\cd lhcn tiorn rnal bc ta\rd in thal orhcr Srare.
I
t.t
2 Norwirhsranding lhe provisions ol pamSrxph l. r.muncarion Jerived by 5 rcsidenr
ofa Conrrdclin8 Sial. in rcsp<cl ul aI errpk,yrrcnr e\cr,rised in lhe orher ( ontrocring
Stslc shallb. hxablc onl) in th€ lirnrncnlur(d sldtc ,t:
(a) lhc rccipi€nr is prcscor in thc o(hcr Stalr ior u pcriod or periods nor c\ceeding
in rhr a$rc9.1. l8l days irr Jn) hv€lr€ nrunlh Enoil lomrncncrng or cnding in thc
lai( y.6r concem€d,0nd
(h) ihc rclnun.rorior is paid hy or on bchilfoll rn cmplo)cr who is ot 0 .csidcnr
olLhc olhEr Stale. and
(c) the remuneration is nol bornc by r pcnnJnc'rl esrablishncnt or a fircd barc
which thccmplo.ler hos in rhc orhcr Stat.,
I Noiwithshnding the prec.ding provisio s ofrhis Arliclc, remuncmtion d€rilcd in
rcsp(ct ofan cmployrnrnL r\crci$d aboard u ship or atrcratt oparalcd in jntcmational
lrafl]c by an cnicrpris€ of a Connaclng Srrrc nuy bc ra\rd in (hr Conracting Srarc
in whrch thc cnrcrprisc whi.h opemrcs lhc rhip or aircruli is residcnl
Article t6
DTRECTORS' F1:I]S
Dir.croB fccs and orhcr srmilar paynrmt\ dcri\ed bt a rcsidEnt ol-a Conrmcting Statc
in his capaciry as a rncmbrr ul th. board ol-dirEctors or thc suFrvisory board oIa
company rlh'ch is a r€sid.nr ofrhe other Conlrucrin_q Statc m.y bc tar.d in lhar othcr
Slare
Artict. t7
ARTISTES AND SPORTSMEN
lNorwirhshndingrhcprovisionsofAnlcbsT. l4.lnd lS o l this Agrcemenl, income
d€rivcd by u residenr of o Conrmcring Srarc as an €ntcrtaincr, such ss a thcatrc,
motion picturc. radio or lel€lision anistc or a rusicion. or as a sponrman. from his
f'ersonalacriviries rs such ex.rcised i. rhc or|lcr Co lmcrjns SlaG, rnaj- bc la^cd in
lhat othEr Slatc
in .espcct ol pcrsonal icriviri.\ .\erciscd by atr enrEnarrer or a
'ncomc
sportsman in his cap0cily as such accrues ot l0 lhc entenainer or sponsman himstll'
bur ro lnorh.r p.Boo. rlat iNom< u). nor\rirh5randing th. provisit)ns ofAnictcs 7.
I4, and l5 ol lhis AgrcemEnr, b€ hxcd in lhr ( orlractitrS Slate in which th. activirics
ofthc cnlenaincr or sporlsman arc cxcrciscd
2. Wh.rc
l.l
.l
3 NorwilhsrandnrB lh. PrcccdinB Prcvitions oi rhis Anicle. inconre dc.ivdd bv
.nlcalin€rs or sponsrnen *ho orc Gsid.nts of a Conlracling Stalc ircm Ihc aetivili€t
excrcis€d in lhc orher ConLrcling Stal. undcr a Plan oIcullurcl.xchang. b€twccn tht
cov.mm€ots of bolh ConrEcling Sbl.s shrllb€ ercrnpt lioft lax in lhal olhcr Slatc.
arricle l8
PENSIONS
Pcnsions and olhcr srmilar rernunEration arisinS in a Conlraclrng Sralc and paid lo a
rcsidcnt of rhc olher ContraclinS Stlte in considelrlion of p&st amployment shall bc
h.xlblc only rn rhc lld'mcnliomd Sialc.
Ariiclc l9
COVERNMENT SERVICE
l. (a) Salancs. ws8es ,rnd oLhcr similor rcnrunc6tron Paid bv 6 CqnLtu!LnrE St.r. o..
rcnitor;al-admininfttivc onir or a lo.al aulhority ihcrcoflo an individuol in resPe€lof
scrtic€s r€nder.d lo rhat Stat. or unil orlulhority shallbc hxablc only in lhat Statc
(b) Howc!er. such salarics. wagcs and other similar r.muncralion shnll tr. @iablc
only in lhc oth.r Conlncling Slalc if the 5.fticls 0r€ rcnder.d in that Slalc and thc
individual is r rcsidcnl ofrhat Stlre who:
(i)
is a narionalofrhar Stal€: or
(ii) did nol bccomc a residenl of hal Slalc solcly lor lhe puryos€ of
r€ndcrint lhE scrviccs.
2. The provhrons ot Aniclcs 15, 16, 17. and 18 of this AgEcmenl shall tpply lo
9l6das, *a8cs and olher sinilar tEmuncdion in respaq of seNices rcndeEd in
conn€clion *irh a busincss canicd on by 0 Conlracling Slare or lerilorial'
adminisrmlivc urirora local aulhorilylhcr.oi
Arlicle 20
STUDENTS
I Poymenrs which a sludcnl or business apprcntice lrho ts or wrs immedialely
blfor€ visiling a Conlracling SlaLe a rcsidcnt oflhc olhcr Conlracting Slalc and who is
pr.s.nl in lht filst-mcnlioncd Slstc tolcly fo.Ih. PuTosc ofh;s cducation or lraining,
rec.ivcs tor rh€ pLrrposa ol hrs ma,nlenance, educalron or lalnrng shall nol bt lcrttl
in rhar sralc, provided rhal such payr cnrs arisc lrorn so!rccs oubidc lh6t Slalc-
l5
I
2. Remuncmrion which o srudcnr or husinc\r rpp.cnricc who is or was immcdiatcly
b.lbE visitinS u Conirdcting Sutc u ,csidcnr of rhc orhcr ConrrociinE Strre dcdvcs
liom an €mploymEnr Nhich hc exerci$s in rhr lirtrnention€d Srrre fo. s ptdod or
pcriods nol crcccd inB in lhc aggrcgorc I El da) s in rhe lar )c!r conc.mld shull nol bc
r.\cd in rhc lirsGmcntiotrcd Shr. ifrh. cnrplo/m.nl; dir(ctl) rclutcd k) his srl'dics
o. appltnliccshrp uaFii:d out in rhe llBr menlion.d Srar€
Arliclc 2l
PROFESSORS AND TEACHERS
I prolirso. or icach.. who visirs on€ of rh. Conrracring Stotcs lbr a pcriod nor
€\ceeding lwo years rectoncd liom the darc he llrst visih that ContractinS Slatc for
lhc solc purpos. ol rcachin8 or carrying our advanccd study (including rcscarch) al a
univcrslry. collcS€ or olhcr rucognised rcsarch rnstirurc or orhcr csrablishmcnt fot
hiSher cducation in thar Co iraclinS Siare a|d \rho was i'nmcdiar€l) bclorc rh rGit
a rcsid€nl of lh. olh.r Conrmding Siarc sholl be erempt fio rax in thc firstm.nrion.d Contracting StDt. on in) rcmunerution lbr such teachinS o. slud}.
2. Th. prcccding provirions ol rhis Aniclc shall nor apply ro Gnrncrnrion eh'ch a
Drofcssr or rescher rece'ves lbr conducrins reseurch il Lhc reselrch is undcdsken
prtrrarily for rhc privar€ bcncfil ola spccific person or p.rsons
Arliclc 22
OTHER INCOME
I
hems of incomc ol a resident of 0 Conrracting Statc, *henver arisin8, not d.alr
whh in rh€ lbrcgoing Anicl.s ofrhi\ Asrccrircn( \hdll hc Ernblc onl) in thnt Srate
2 Tle f,rovisions ofpangraph I shall nor cppl) r. incomc other than income from
immovoble p.openy as deined in paragraph 2 of Aniclc 6 of this Agrccmcnt, rt thc
rccipienl ofsuch incomc. brinB a rcsidcnr ol o Conlracrints Stare, clnies on business
in thc othcr Corlractil|t Slalc dtrcugh I pErnran(nl lnablishnrcnr sirualcd thercin or
p.rfoms in lhat orhcr SlatD indcpendent p$enal *rviccs from u fi\.d buse siruared
rh.r€in and the nght or prop.ny in rcsp€cr ofshich thc income rs pa,d is etTcctivclv
conneclcd wirh such p€rm0nent cnablishmcnt or flxed ba5r trr such casc lhc
provisronsof Afliclc 7orArtrcl€ l1ol rhisArrermcnlshatlappl)
I Not\airhsBnding lhc proyisons ol paragraphs I and 2. itcms ot incomc deriv.d by
!n indivrdual $ho is a residcnt of r Contnitrng sturc trLrn taflrbtiDq and ldrcri$ and
arising in lhe orher ConFacring Srarc mny bc rarcd in rhar orher Srlrc
Arlicl! ZJ
CAPI'tAL
L Crpilal rcprcscor.d by nnmovable propedr rclcrrcd to in Anielc 6 oI thir
Agrc.m.nr. owncd by a rcsiiknl ol ! ConlrdinB Slal. and silurtcd in rhe othcr
Conrrrcring Stol€, may b. roxed in rhrl orhcr srarc
2. Crpital rcprcscnrcd b) rnolabl€ propcn! lbrminB pan ol lhc business propcny ofa
Fmlncnr .sbblishrrcnl which ar cnlcrprire ofr Contrlsring Statt hos in ftt oftcr
Conlracting Stlte or by movlblc propc.t)" Ir.raini.g ro a fircd blsc availablc to a
residcnr or'a Corrracling Srare in rhc othdr (onlrac(ing Srare for rhc purlbs. of
pcrformtng indepcnd€nr pcrsonal s.pircs, may br tlxed in rhat orher Slare
I Caprhl ofrn cnl.rp.is. ol! Conhcting St!rc.cnrcscntcd bv ships.nd lircran
op€rui.d in inlemalronal rraffic and by movuble propeny pertaininS ro lhe operarion
of5uch shipsrnd aircBll shallbe ErsbE oniy in rhul Starc.
4 All othcr clcmcnlt ofclpilllofa rcsidcnl ofa Conrrlcring Stat.
onl) in thal Slntc
Articl.2{
ELIMINATION OF DOUBLE TAXATION
I In Georgia dorblc taralion rhall h€ climinared as folkrwi
(r) Whcrc a rcsid.nt ofO.orgia dcrivcs i[corn€ or owns cspnsl \yhich. in accordancc
eilh rhc p()yisions ofthis AaE.m.nr, ho) h. u\cd in Hung6r,, C.orti! rhall .llow:
(i)
as a dcduclion frorn 6c tar on thc incomc ofth.t rerid.nr, an amounr
equ.llo lh. incomc iax paid in HuntrD:
(ii)
as a dcduclion from lhc lax on th€ clpilal oI thar rcsidcnt, an ofioLrnt
tquallo ftc capiBltar paid in HunSiry.
Such deduction In eithcr cas. shall nor hoq.v.r, .r\c..d rhar parr ofrhe
in€omc lar or capihl ur- rs compuGd bcforc the deduclion is giv€n, which is
anriburable, Bs lhc cas€ may bc. ro rhc income or rhe capiral which may bc
raxcd in Hun8rry.
(b) wh.r. ir accordlncc qilh lny proyilion ol-rhc Atrccm.nl inconle deriled or
capiul o\rncd by a Esidanl ofa Georgia is cr(€nlpl fro,n lax in Oeorgia, OeorBia may
n.verthclcsst in cslculoring thc amount of llx otr thc .c'nrnrirg i co'nc or lapilol ot
such rcsid€nt rake inroaccounr thc c\.mptcd incom. orcapiBl
l1
2. ln Hung!ry doublr raxalion shall tJ€ €liminarcd os lbllorls:
(a) whcrc s rcsidcnr ol I lung"r), dcrivca incom. or owns cspital $hich. in accordanc!
wnh the prcvisions oi rhis AENcnrcDt
y be raxed i,r CcorEi!, Hungary shall,
'n
subjccl lo rhc provisions ofsubprra8raphr (b) and (c), cxdnpt such incomc or clprlal
(b) Wh€rc a rEsidcrr of llunsaD dErives ilEms ol incom. which. in accordanc€ wilh
lh€ provisions of Anicle 10, may bc laxcd in Gcor8i6, Hunffry shall allow &s a
deduction tircm rhc rf,\ on thc incomc oflhat residcnt an omount cqual to lhc tax paid
in Ccorgia Such deduclion shall nor. ho$cver, cxcccd that pan of rhc lax, at
compuled btlorc lhe deduclion is 8iv€n which is a
ro such hcms of incomc
'ibirl0blu
dlnv€d liom G€or8ia.
(c) whcrc in occordlncc rvnh lny prcvision ol rh,r Agrc.mcnr inlonre dcriv.d o.
capiral owncd by a rc5idcnr ol llungary is crcrnpl lionr rar ir Hu glry, Hungary may
n.v.nh.l.ss. in crlcullring Ih. a'noutrr of ur on lhc rcmainint incomc or capital ol
such residen( take rnto ocaount thc cx€mprcd incomc or cnpirll
(d) Thc provisions of subparaglaph (!) shall nor lppl! ro incom. deriv€d or copirol
ownrd b! a rcrid€nl of HunSar) *here Ceorgia applies rhe provrsions of thh
ASrccmcnt to cxcmpt such incomc or caprhl from tax or applics rhc prov'sions of
paragraph 2of Adiclc l0 roruch inconre
Arti.t.25
NON.DISCRIMINA'I'ION
I. Nationais ol d Conrracrins Slstc shall nor h,. subjcued in rh. orh.r Conrracrin8
Star. to sny rarar;on or anv requirchent connectcil th€rcwith, which is oth.r or morc
burdEnsomc than rhe la$riofl
conneclcd r.quircrncnrs ro Nhich alron!l\ oflhat
^nd
olhcr Slarc ir tlE snnrc circurnnonccs.
in p nicular will rc5pcel rc rEsidcncr. rl. or
m.) be subj(t.d This prcvision sl,rll, DorsillrsrunJints rhe p()vi5ionr ofAnicle l,
also apply lo prrsons who ore nol rcsidenrs ol unc dr borh ofrh€ Conrracting Stares
2 Slatel.ss pcrsons who are rcsid€nts old Conlraeling Sllt€ shall nol bc subjccrcd in
eirh.r Conllacring Slllre to rny ta\arion or n) rcquirc rnr eonncclcd thi..rcwirh.
which is oth€r or more burdcnsome rhan rh. ux ion and connccred rcquiEmcnts to
which narionals o[ lhr Sralc eoncerncd in rhc \ 1e circumshnccs. in panicutar wirh
rcspccr to rcsidcncc, orc or mor bc 5!biccrcJ
l. The laxaLion on a pcmanenl csrablishrncnt \hich an cnlerprie ol a ContractinB
Stale has in the olhcr Conlmcting State shall nor be less favou.ably levied in fiat
orher Starc than lhe lx\ation lc!ied on entcpriscs ofthat other Statc clrryinB on rhc
samc 6cririlics This provisio shall nor be conslrued as obtiging r Conracring Slatr
lo gmnl to reridenls of the other Contracling Slale flnt peAonal allowanc€r. relicfs
8
and rducriotrs lbr r,I{ulion puryoics on xccoont ul crvil nrtus or lirmily
rcsponsibilitics $hich iI granrt ro irs orvn Nsidcnts
4 E\c(pt shcrl; rhc provisiolsolpdrugraplr lol Aniclc9 para8ra0h jrr'A(iels ll.
or paragriph 5 otAdiclc 12. apply. inrcrcsr, royohirs and olher dirburs€menG paid by
an cnkrprise ol a Conrmcling SLare lo a reridcnt ol lhe oth.r Conlmcring Slare shall,
for rhc purposc of dcrrflnining rhc raxablc prclirs of such fitcrprisc, b. dcductiblc
Lhdcr lhc tam. conditions as ifth.) had bccn paid ro a rcsidcnr olthE lirsr-tr)EnriorEd
Strt . Sirnilarly. an) dcbts ofm cntcrpriee ofa Conllaclinl Slarc ro a rcsrdcnl ofthe
olhcr Conlractlng Slal€ shall. lbr th. purp(,!e oi dtrenDining thl: taxable capil l of
such cnlcrprisc. be dcducliblc xndcr thi: srmc cond ions as ir rhc! hrd bccn
conrEcrcd lo a csidrnl olthc li.sGmcnlioncd Strtc
5 Ent.rpriscs ofx Conhctin! Stdte- rhc erpitrl ol $hich is sholly or panly owncd
ur controlhd. dircctly or indirccll). b) on! or nlorc rcsidcnrs ol lhc olhcr Conrracling
Sratc, shall not bc subjcctcd
lh. ll6Gnrcnrioncd Slate to an) ta\slion o. anv
'n
requir€mcni conncclcd thcEniih \hich is orhcr or mo.€ bu.dcnsomc than rhc
la$tion ,rnd connEcLcd rcqui.cmenrr ro $hieh orhcr snnila. eirerpiss of rhc llrnmcnrioncd Statc arc or may b. subj.cr.d
6. Thc provisions ofrhis Aniclc shall. nohrirhtandi',s r[. provi5ions of Anicl.2.
pply ro rar.s olcver) lilld and dc*ripr'on
Arriclc 26
MUTUAL ACREEMENT PROCEDURE
I Whcrc . pcrson considdrs rhll th. d.lirtrrs ol onc ,r tt,rh o! rhr ( onrracring Srarrs
rcsuh or will resuil for him in r.rxalion no( in accordancc Nirh rh. provisions ol this
Agrclm.nr, h. may, inesp€ctivc of rh€ rcm.dies providrd by rhe donresric law of
ihos€ Slarcs, prcscnl his c.s. ro rhe cornp.t.trr authorhy of thc ConrEct;nB Srarc of
which hc iia rcaid.nror, il-hirca* (otr,.s und(r plragraph lol-Arlicle 25,lo rhar of
thc Conlracrin8 Slalc ofwhicl hE is ! truliotrll lhc casr musr b€ presenrcd within
thrcc )cors fiom thc li6t notilicariotr ol rhc actiun rcsult
i taxarion not jn
accordlnc. with rhe provisionr ol'thir AgEc'ncnl
B
2. Tlrc cornp.rcnt aulhoriry slall .rdruvour, il rl( objccrion applars ro ir ro b€
jusrified and if ir is nor irs€lf cbl€ rc anirc al a lalisfactory soluuon, ro resolve rhe
cas. by muluol 0greem.nt nith rh. compcrcnt aulhoriry of thc other Conrracring
Shra. wirh a view to lhc aloidance ol ra\atron whrch is not rn aucordanc€ *ith this
Agrc€mcnr. Any agrecrrcnt rcachrd shall br tnrplt cnled noovithsonding any time
limits in rh. dorncsric bs ofthc Cont.o(ti'r8 Sr.rr.s.
l. Thc conrjrerc,rr aulhoriries ol lhc Cuntrucring Slarc\ shall cndcalour ro resotvc by
hulu.l atrcem.nr an) difficulties or doubrs anstrrB d! ro lh( rnrcrp.crarron or
I
pplical()n ol rhd Agrcrmcnr Thc) lnx,- !l!o cons,rft togethcr lhr rhc climinnlion ol
donblc hxation in crscs nor provided lor llr lhis A8rctrnent
4 fhc comFr.nr aurloriries ol rhe ConrEctin8 Srrres mly communicot€ wirh cach
orhcr dirccrly. irclrdrng through a joint comnlssioll consisting ofthcmselvcs or thcir
rcp.cscnrarivcs, for rhc purpo$ of .,)!ching an !8rccrncnr in lhc scnsc of rhc
prcc€ding pamgrophs
rtictc 27
EXCHANGE OF INFORMATION
I Thc comprrcnr auhoriri€r ol thc Cotrrrd.ting Slotcr shatl crchallgc such
inlormolion ns i. lbrcsceably rclclanr fbr carying o r th. frovisiotrs of lhis
AtE.mcnr or ro rhc a.lminisrrarion or cnforccDcnl of rI. domesh! l.rws concching
raics ol cvcr) kind and descriprion imposed on b€hall ollhc Contracr;n8 Sratcs, or of
rhcir loc[l ourhollrics, insofar as thc h\alion thcrcundcr rs not conlrarv to ihe
Agn€mcnr. The c\changr otlnlbflnllion is ot njsrricled by Arliclcs 1and2.
2 Any inlbrmrrion r.c€iv.d undcr pamgraph I bt n Conlmcung Srarc shrlt b€ trcatcd
as sccrcl ir thc lome rnunncr us informaLion oblaincd undcr Lhe domestic tas.' ofrhat
Stalc and shlll b. dir.loscd only ro persons or iulhorilics (including couns and
ddminislrativc bodic, corc€mcd qith the ar$ssmenr or col|cl!lion of. th€
enforccm€nr or prosccurion in rcspecr oi rle dereflrinalion of appe0ts in retalion to
lhe hres rcfered to in paragraph I or thc ovcrsighl of rhc !bo!. Such p.6ons or
authoriti.s shall rse rhe i[foanslion only fi)r su.h purposes Ihcy moy disclosc rhe
inform ion rn public coun proc.edrngs or injudiciatdecisions.
l- ln no crsc 5hall thc pft,virians ol parlBr phs l Jril 2 tre cunsLruud$astoirnpolc
on a Conracri'rg Surc rhc obl,g3tio
(a) lo carry oul admininrari!c measures ur laria'rcc Nilh llc la\vs und
admrnrstralivc pracrice ol rhil or ol thc olhrr Contrflclrng Srntei
(b) ro supply inlonnflion \rhich is not obrainable under rhc lr\s or rn rhe normat
cours€ oIrhe adminislration ofrhar or ol rhc olher Co lrd(ling Slule:
(c) ro suppi) inlbination which \ould disclo\c an) rrad€, busioess. indusrriat,
commcrcial or professional t€crct or trade proccss. or rlirflnation rh€ divjlosur! of
vhich would b. conra..v to public polic).{urdrc public)
4 lf inlbmraron is requcsl€d by a Conlmcling Slnlc rn accoidance with ihis Adicte,
lhe oh€r Conlracting Srale shall use irs intbanalion gatltlting measures to obtain $r
rcquescd inlbrmllion. clen though lhal olfur Stale ma) not nccd such infonnalion
lbr irs o\rn lar purposes. fhe obligation co larned rn the preceding senrcnce is subtecl
lo lhe Iim'tarions of naragranh I h r ,n no cilc \hill cuch trnil]lion5 be con{.xcd to
l(
Fnnit n Conklcrint Srute ro d6li[r ro rupply infornarion sotely b€(uus. ir has no
donleslic interest in such intomarion.
5. ln no (asc shall th€ provisrons ol paraSraph .] h€ consrru.d ro pErmit a ConlracrinB
SlaI€ lo dEcline 1o supply inlbrmalion sol€l) b6aus€ rhe informarion is hrld by a
instjtution. nomin€e or person iding in nn n8e.cy or a tiduciary cap.ciry or bec.use
il rclaGs to o*nership inGrtsrs in a pErson
Arriclc 2t
MEMAERS OF DIPLOMATIC MISSIONS AND CONSUI-AR POSTS
Nothitrg i. this A8rerncnt shnll llecr lhe fisc.rl privilc8cs ol me'rb€rr ofdiptomaii.
missions or consular po's und€r lhE gEncral rulis of ialcrnationat law or und€r rhE
provisions of sp€c ial 6grlcmenls.
Arlicl.29
O I HER PROVISIONS
l- This A8r.cm.nl shlll not bc int.rpreted lo Incon that . Conlmctng Srarc is
prcvcntcd from rpplying its domEtic legal prctisions on rhc prcycnrion of tln
cvrsion or lax avoidancc.
lftha forcgoing provision nsulrs i0 doubl€ lcrolion. lhc competcnr authorilics shall
consulr elch olhcr puFrnnr to Anicl.2ti nar,lrJph 1 otr how ro ivoid doubl.
2. Upon ,nulual atrcrmcnl oIlhc Contracting Slates. amcndments and addilions ma]
be inrroduced b (his Agrcrmcnr. itnang.d as separale Protocols snd makinS intcgml
pans of rhis Agrcemenl. Thcrc am.ndmenc sha enrcr inro lbrce subj.ct to rhc
provisions ofrhc Aniclc l0 ofthis Agrcemcnt
lt
Arriclc J0
INTRY IN'I'O FORCE
I Thc tontracting Padi.s shall noiify e3ch orher rhrouSh diplomoric chonnclr ihrr
rhcir donr.sric r€quircnEnls lbr thc cnlry ,nto la'rcc of rhir ASrccment havc becn
complied $irh.
2 Ihis Agrccnrcnl shall cnter ,nlo lbrcc o lhu 30th da) lbllowing thc rcccipt ofthc
lall€r oflh! nolificrlions rcfcmd lo
in borh Contacring Srorcs:
i para8ruph I and il! Drcyisions shall hayc cffect
(a) wilh rcsp(cl lo raxes Eirhh€ld 0r sourcc. o income de vcd on or illcr I
January of lhe calendar year ne:(t lbllolving that in rvhich rhe Agr€erncnt enLe6
(h) wilh rcspecl lo othcr ta)ies on income nnd rrxcs on capilJl, for rax.s chargcablc
for any rax yclr b.gilnring on or 0licr I January oflhe calcndrr ycar ncrt fotbwing
lhol in which rhc Atsrccmcnt cntcrs inlo lircc.
Articb Jl
TDRMINATION
This A8rccmenr shall rcnruin in tbrcc uniit tcnninulcd by a Contnclrng Slalc. Ethcr
ConlracrinB Srite may t€rnrinat€ rhe Agrecm.nt thrcu8h d;pto'n.ric.hanncts. by
giving notiuc ol lerminarion al least six monlhs betbrc lhe end of any c0t.ndn? yerr
allcr fivc yrars fiorn thr dale ofcnlry inro lbrce ol lhc Agreem€nl.
In such evenl Ihh Agrccmcnt shall ccusc ro have ct'ticr in bolh Conrractil8 Sr4csi
(a) with respect to ra\es Nirhheld at sourcc, on incorne d.rivcd on or atlcr I
January ofrhe calc ar )ear rErl following lhol in which rhc nolicc is gilani
(b) wilh respcct to orher to\cs on i'rcomc and ldscs on capital. ro raxcs chargcabt€
for sny tax ycar bcginnint on or atier I January ot rh. catcndar )ear nrrl fo owing
thrl in which (hc noticc is givcn.
lN WITNESS WIIEREOF rhc und.6igncd. dut) aufioriz.d thrrcio, halc signcd rhis
Donc rn dupticarc arl,,r::r:.'ttris........lr.....oor
of.,.,ii il Ccoreian. rngurian and
English langu0gcs, each rext b.ing equitty aurhcnric tn cas. of divcrgcncc of
inrcDrcrerion rlrc llnglish lcrr rh.ll prevail
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For rhe (;oY!rnment ot
For tlGcovertrin.nr
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