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AGREEMENT BETWEEN TT{E GOVERNMENT OF GEORGIA AND THE GOVERNMENT OF THE STATE OF QATAR FOR TIIE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAI EVASION WITH RESPECT TO TA)GS ONINCOME AND ON CAPITAL The Gorremment of Georgia and the Government of thc State of desiring to conclude an Agreement for the Avoidance ofDouble Taxation eatar prevention anj the of Fiscal Evasion with Respect to Taxes on Income and C"pi;, ", Have agreed as follows: ",*ffi33?i*, AilffiHiJhall applv to persons who are residents of one or both of the ) ARTICLE 2 TAXES COVERED l. il"p." .-g .on capitat imposed on lcal _ administrative subdivisions or in which they are levied. 2. There shall be regarded as taxes on income and.on capital, all taxes imposed on total income, on total capital, or on el"r.no oiii"oril #;il"ffii. (a) The existing taxes to which ofGeorgia: the Agreement shall apply are: in the case (i) profit rax; (ii)income tax; (iii) properry tax; (Hereinafter referrcd to as ,.Georgian tax,,). (b)in the case ofthe State ofeatar: -taxes on income; (Hereinafter referred to as ..eatari tax,,); and 1 3 "r**ltTSlfn,",on. For the purposes of th.is Agreement, unless the context (a) the term ,'Georgi otherwise requires: community wi territory, its su territorial sea, t ln respect of (b) sovereignty, as zone aad contin w1rich, Georgia may exercise its sovereign -'". accordance with the intemational I"*l rhe Sta.le its bed an zone and :Tl',ft (c) the term .,a Conh-actine ,._, c.;,8j;;;a;,,:, ifl::#,:,.;,x.r,:ther conhgl;n* 5ta,.. (d)the term .,person,, includes a c-ompanv and anv other rri'#L'i#]:11''"'',.a u' entity for tax purposisi (e) the term ..company,, ,"*, ,ut"o * anv entity t uoav orp"oon. "ut"a u. " dJa!'',"d.#i: #J*"r'il:[:..," that is I (h)the term ..cornpetent authority,, means: (i) in-^the-case of Georgia, the Ministry ofFinance or its authorized reprcsentative; (ii)in the of qatar, the Minister of Economy and Finance, "ase nrs authorized reprcsentative. or _--. - (i) the term ,.national,,. in relation to a Contmcting Shte, means: (D the citizenship orill'3:lH:fldH::sing the nationaritv or (ii) deriving,"r","Tr."'"rtijn*fiJ,,in"J..,,XttrjT"lT Contracting Stote. 5 ARTICLE 4 RESIDENT l. For the purposes of this -Aeree -o.-jment, the term ..resident of a Cont-acting State,, means: (a) in the case of Georsia. arv tiable to tax tn"rJn 'Uv ie (b)in the case of eatar, any indir 'i"" hl" yh". Permarent homehome, his centre of vita.l 'ra ca permanent vital interest, inrere* or ,^l,,ol1l hubi;; ^, tn r2atar' and Qatar' a comDany Incorporated or having incorporated company havins il;'i;;-^"Y"" t" ",*. 1"'^T^o^l^.in maragemenr -'ff r ne term also inctrrrra. ,;- ..-o.'- "Itqu" in e;tar. j,fr vr and va(u political any .T;, adminispative ,,1'::,,i*:'j,'"::TI;#;i"d;;.''ffi subairi.i*,1*uil": uuonty or statutory body thereof; eason .!f th. -.^.':-:^-- . wr P'uatsraPn tr an tndividual individuar is both [ft"?J".lilTrT,T: ,. a. r Contracting sr"r*,li"i I#],il:::-:l-rfg:oh. dr n.."tatus shall be derermined "i:l.8i ;;j as follows: (c)ifhe has an habitual abode in both il;;"-:ifi 'ff ::ni"'1"T1,..::I*yi3l":.:linneitherof a;;;"rd#;"r.:"#;""r':,,* a resident onrv orthe c";d;; (d)if the residencc status of an inrtivi.r,,"t ^^-_^^ be determined iir accordance with the provisil]:o]:11l,3 cannot rns or subparagraphs (a), (b) and (c) , above,. then the competent althorities of the vvusq!q,,r States shall -"- Contracting senle the question by mutual ,gr""r"ni. ARTICLE 5 PE&ryIANENT ESTAAiISEMEITT , I"j_ll: ,,r**t of this Agreement, the term a_trxed place. of business or panly carried on. "permanent establishment,, t[rough which tne Duslness 2. The term ..permanent establishment,, me of an enterprise is whc ii includes especially: (a) a place ofmanagement; /t (b) a branch; (c) aa office; (d)a factory; (e) a workshop; (D premises used as sales outlet; (g)a farm or plantation; (h)a mine, an extraction:;l and L'ii',Ir':f"?:ffi1rur 3. The term ..permaaent establishment,, othu. Pr""u or also encompasses: or installation project aggregating and or rri" tfrlnl (b) the fumishing of services. i enterprise throrg, .,r,olou"lJluding ronsultancy services, by ::?.:i :d;:: J#:::; ;*i:1..^'_,::1i:i:ffi? # '::l,lH',:lff (;;';i,fi ::::fl ::i,3J (fT,h;-'"il; ;::" ::T:*: ur a ##lJo ffi connected :.":,111 " iproject) within a ;; il;. #,_: :, periods aggregatinc more than six months any twelve month p;riod. ^-::,:j:l.lT:!.:. +. Notwithstanding the precedinr estabrishment,, ihaii # ffi"i flIi[fi,::lr" Articre, the term (a) the use of facilities solelv (b) the maintenance of a stock of ft deriveryoigoil;.;'"*;1,::ifi ffi ;L.:"#f"?.r,ll,:", "n,".p.i.",oiJyroi;;"ffi ;r.:.".;;:ff :::Tr.,ff .*".p,i.1'."iJ;;ffi a stock of (c) the maintenance of "T:i"l,ffi l. l:..:ll,i:LJi:Hffi"; "*,r.:":;fi (d)the maintenaace ofa fixed pla purchasinggoodsor;n;li,XloJ' jf ::i,'"::,11ft H:Xffi :: the enterprise; of business solely for the purpose any other activity ofa preparatory (f) the rnaintenan:: tr*d piace.of business solely for :::0,:::":1.-"1':ctlvi-t1J;mlliionedl;ilo#;#'iil: p:] q:.. erau.activity i,i"a ii"lJ'"Fi,,I tj::,.d,:g resulting &om this combination is"r,r,. -ll,-."^, of a preparatory o. character. 5. Notwithstanding the provisions of paragraphs I and 2, where a person _ oU i1;1il il#;Tl*iil. _ * *,i -Jnuuit ;,i;;?#irJr:ii'Xt#: status on behatf of an enterpriie *a r,u., "lTfl"p:l:r:.independent ::,o"", i,,r*'"""*' fj*il"":;1ly "u*ili i,i,,.p.i,", enterprise shal be .::-:":,.1,_d: deemed to havc a permanent.ilir.h-*;i "i"ii"' respect of any activities which thint person undertakes for the enterprise, unk rhc activities ,.i;r,iria. of the such person are Iimitea ^r .,.^L ired rhrough a fi xed place nJ,,nu*" u ;ll]1r-;-il.-".f fixed place of business *i.ufi.f.,-.**a".i " paragraph. _^---_ pi-,-.rt il'ilIJti;,J . ,i"." ,"rir"*;il'ili:"#i: "i tr.rr...,"*"rl' ;;;;:ili"Tfi; 6. Norwithstanding the precedi enterprise ofa contrattino ll"t- o"T:lt'::" of .this Article, an insurance t I J I rb I I I INC,ME FRoM1il[l8l,EAgL E pRopERry l. Income derived by a resident of a Contracting state from immovable (rncludinq income +^I"i "*^,.,-.-l ;; #:,[i Jfi ::"fr inI the [::lY* J other State may :::l-", u. tr*.a in tt ii"t". il;sd; 2. The term" "t-ott ". have the meaning which it has under q,v prvpsrlJ tn€ property rn in questron question is situated. .l1 the term shall shall law of r t: imrnovable propo ;#; i:Tfl,i'::1'?? provisions of "q,iro,** to which o"""-r general Provisions tivestoir'ana i immovable p.J"r,, for the worl;.working ofl ^- .,o ^i or usufruct l consideratl considen "" ,,*,r, ;,'H;;;;";"'i'rJ'""',1*j'.",#T"iT'x1'l#',!l'jil"TT':#'"; 3. The p:ovisions of paragaph I shall-apply use, tettrng or use in any other 4. form "f to income derived fiom the i'"rni"r"Uf" prrp*ty. '". to the income immovable ARTICLE 7 BUSINESS PROFITS l. 3, where. an enterprise of a Contra ;91,*.119 State through a permz independentry with tr," "nrc.p.i.i.o#ili:il,, ;"#:h.il:r*1ifl,ff"Jn" 3. In the determination of the orofirs of a ^-_^_^-. establishment, - _ , .. . a,owed as deducrions there sha I "".:.1::r.:I1"p:rrnanenr ' contracting State to deternine the .urrslrl orl on me the basis of an apportionme apporti< 1T"11 :l:l*.::::*".::::r:,,:q!TT;#J"TH: j:[t:Ill[,liT",,T]]i 5. No profits shall be atibuted ;;fi;ffi;;"l ;XH:l"J: ;,ff iilfl:ll :[H:H:IiffixT: ;: attributed to od year by ) hich are deah wirh separately in ol vrsrons of those Anicles shall not .r,r"^" .iffi lli'r1o,*r"o*, t. rafts in. international traflic shal tn whlch the place of effec 2. 3. The provisions of paragraph I shr apply to profits fiom the In a poor, ajoint business or ,"11'1L:: :ematronal operating agency. * ARTICLE 9 ASSOCIATED ENTERPRISES I . Where: "r.trr#,;ir"T":_rfi..:y"I,,lI (b)the same persons participate di control or d#i;ffi'Hlectlv-or indircctlv in the managem, of a Contracting St enrerDnse of rh. enterprise the ott ^rr-- Cont""iiig St"t", ", ^^_--!?r.1 t.tO and in eirher case conditions are rn rierr commercial or finennior llryr*terween the rwo enterpri "lllj:_":. be made between between wor w( those conditions, but conditions. have n.'r fth oe mcluded rn the profits of that t *.a -a in ha not *"'"'"""' "".o.aingiy. s in the profits ofan enterprise profits which ifthe have make ";;ff;;;;;;i::"11 ttor" p.or,ii. li-J"i. .ri other provisions of contraiti n g s tates ;al jl *.1.1, ofthat S wnlch 4r snlcrpnse enterprise ot ",u!r, an of the other contrac Contrz state.and the profib so included 1 r^ -"s* rhe ! enterprise, srrlrlpnse oI of the tirst_mentioned first_mentioned S enterprises had been those which r es, tnen that other State State r of the tax charged therein ue regard shall be had t to authori ti es o j.y'l;ffi ,ffi :i[rr:tent ARTICLE IO DIVTDENDS I. Dividends paid by a comDanv :;:,".::H:ill#:::Ji j,r".,,*:i,::1f ,;.;;;;ii;iffi 2. The. term .,dividends, ,Jouissance,, shares Hffi :,,, j,3[,: as use or,,;,,il;:":: #t11:[*,"j#:.]]:#;"ff:,,:: mlnrnq shares, founders, shar.es in profits, as 11X1ci1a1ins to the same taxation tfie ".-ir"* to(ation lreatment .subJected rreerm..r. vJ !,,! r..ws -i-"7]ttl"o Lontractins State of which tr,u.orp. making the distrib;;; ":ne ::Er'.r:: *.[ il;;.ili ' ji jt+:.j{i#,#f{i1i,:Hi#:,i#,r;:1""^tH:,",1.:*:::l 4. Where a company whi rncome from the other tax on the divide paid to a resident the dividends are paid or a fixed base sit, situ-.-- _ . t ofwhi bli blishme COIT compar dends p me aris iiHft',.f l. Interest arising in a Contmct conu,u.ting s;t" ;,;,,;;'#;iliJf[,il: ff resident or the "ff:l income fiom deblclaimq, Y]:1._."*, ,y_T:JtSaCe and -o whether or nor caryini ano govemment bonds premiums ties, rrcs, o b charges for lat_ ._,...-.,. o,,orr rrt oe regar<ted as interest for the purposes, this a and lat Anicle. ' I if the beneficial o*n". o, ij ^apply a1^111.P uro(s, State, u.rmes carries on business in the ,-,olp",iru ,.---':"e -,,,,1, establishmlnt .arises, through a I"-^'l'=tt Jr penorms in .. qr' uurer ur the other rrate State mdependt DeR^n.t services ca.,i^-- a^_ i personal from a fixed ^ : '--:-'-'sttuated thercin' and *" aebt-c'taim i respect of which the irr,"r"., .o*t paid is effectively connected permanent with sdt Dermanenf e(rahti.r---. establishment or ^_.---,,1 fixed bas". rr or rlli1J,"ril"Ioi,ji J ,il;,; ,##. Anicle 14, as the case may be, snatt r;;;;;," apply. 4. Where, by reason of a specia.l owner of the interest or betu:lr]i:r:lrip Fy"en the payer and the benel them and.some other percon, amount of rhe interesr l1,.,. j"ll^^O-11^"f .::,1;;o,r;;xH"*T:nT;1 fl ::::;:.h;HTl,j;";::,rtf beneficial owner in ttre rh. auseicJ ,h.--^- ^c Article,shall apply only to the last_m Part Of the nrvrnpnrc .t-u -^--: or 8il'::,,ff and an( of eX to the laws oi being had to the other provisions of Agreement. "il,1'H.'TIJ;i:ll'T*l'according ARTICLE 12 ROYALTIES L Royalties arising in a Contract trr" otr"r conm?tin;.;il",1,*if; j;::ffi..ff ",f :i:iilffi d by a residen, 4. Royalties shall be de resident ofthat Shte. he is a resident of a pemranent establishme to pay the royalties permanent Pemanent establishme,,, esfrhli.trh- ur arrse in the State in which th part of the paymcnts rr,"rr r.iii,*t*];f ;:,ffiilr#il."i:ilr#-": Contacring SEte, due regard being had to A$eement. the other provisions of ARTICLE 13 CAPITAL GAINS from the alienation of situated in the other .other than that referred to in Iy in the Contracting State of ARTICLE 14 INDEPENDENT PERSONAL SERVICES Income derived by a rcsident of a Contracting i State in respect of profession ffiffi vi #;;rT;";; In,,""t".'.i"ri;; ,T;i","":::::1,:"jl,ll.,l ll 1ld"p*a*r that Stare,except in the following circurnstances, ;;; taxed in the other Contracting State: (a) if^he hls. a ;i:: base regularly available to him in the c ^fixed-for^*re purpose State performing of his activiriesf in case, only so much of the income as i, tf,"i'i*Lj "tt.iUudUf "to may be taxed in that other Contracting State; or :-llT:yq (b)if his stay in the other Contracting State is for a period or oeri, * in the aggregate t83 days in any lvel a:f!iS.:: "xceeding month period commencing or enain'f in-the *Ji;;;;;#; in that case, only so much of rhe lncome i. alj*j-n". activities performed in that other State may". O" t"*"J iitn"i State. 2. The term "professional services" includes especially independent scienti literary, artisic, educational or teaching acriviiies as'weli-ilth-J ind"o..a activities ofphysicians, lawyers, engineers, architects, aentirts anJ ARTICLf, T5 DEPEIIDENT PERSONAL l. SERVICES re and 20' sararies, wages *?::il:,*".:f#lllll,"lH:r:: 16'a 18' resident of r a contracting State respect of an emproyment emntnvm..+ .r^,:d.^bl ,r,"r employment is exercised in the otl State. lr If the emnlo)men '"""""""ts Jtate employment is exercised. such exercised, SUch remuneration remrrnerari^- ^- ,^r:.^,!blToing s derived therefi m may be taxed in that i" ir_"ii"'"",i1;";";:"$;::"fri:T" ;i state. 2. '' ,l.,i?r,rot paragraph l, remunerarion derived by of dr ut an cmployment '-1"'"' employment exercised .,, .^ .-_,_-T,.p".,1 iin d --. -*.- -'all b" ,a'(able only in the first_mentioned State if: (a) the recipient Period or Periods r i l g "*c""ding d vrtttrt./ eiglrtY three) ffee, da days any twelve- r-..ve lv,u,Euurng or endlng twelvein the taxable concemed; and (b)the remuneration is paid by, or resr<rent ofthe oth.. s,"t.; -do' behalfot' an employer who is (c) the remuneration is not bome bJ a permanent establishment or a fix base which the employer has rn tlIe other State. 3. remuneration der aircraft oDerated in which the place 4. the preceding ):^y.l5ydrF .provisions of this Articte, salaries, alowances and other remunerat:ron received by qr employee tn in a top-l man'op",^t position :_ ,. ::--:''- "' an srlrProyee t managerial ^_ -: ^^6;ri^- in an airline shrppms enrerprise of a Conhacting S *r,o i-, ;.1;:1,&"r State, shall be taxable only in Contractins Shte State in whi^h,"which,h; ^,]i:1.jilg ""tili.Jl; ::?ffi::[, ;;;;;ilii;j;',:1fiff:'J;::*#,1 ARTICLE T6 DIRECTORS' FEES Directors' fees as n^ his capacity otha, Co,,..-v x,E Dralc r.ay of the other by a resident ofa Contracting Stare in ctors of a company which is a"rcsiael-i "","-." ,;;;:';.:"#X;: ARTICLE 17 ARTISTS AND SPORTSPERSONS iaxed in that other s*teesu, s^crurssq rn ue ourer contmcting state, rnay l 2. o,j ::tivities t'"h accrues not to the 'Hffi::""Til";"JT[$,r:"^'1 ",t".tuin.. entertainer sponsDerson himcarrh,--.^ o exercised bv ^-_^.: 3. Income derived by a resident ofa Contracting State ftom activities exercised State as envrsaged tn parazraohs I anrt in paragraphs ll:,:I-o ? ^r +L:e _:-r and 2 *ris artict sh"ll u" .;;;;;:;H "*"""ling supported whollv o, H il,'''ageo os"t state if-the visit to that"rother state. ",,*..--,,-,lt ARTICLE 18 PENSIONS AND ANIYINMES l. 2 of Article 19, pensions and o to a resident of a Contracting S 2. a- sum pay.ablg _._ rgr.rlr.F,., money or money's worth. neriodically at shted tir or ascertainsble period of time ;ffi;:l,":";.ffi :"di under ":,ffi H1 ARTICLE T9 GOVERNMENT SERYICE t. (a) Salaries, wages ald other simitar rFh,h6_+:^_ lrrrurrsl dlron' ouer -., than a pensio other paid by qr.r- o. r""'* bv a Conu-acting contracrino Str," Pensio ^- ^ .Tlij1"l - currrrllrs'rallve administrative subdivrsion subdivision local authority or ot authorirv rh.r6^r i^ ,_ ,, the."oi to ^- iiaiu'r"rrlrlqr loual tn respect ofservices rendered to tli "o State or srrh.iivi.i^h subdivision or -,,.L^_!. ^r authoriry shair-iffiffi1fiilJff Jt"]#: (b) However, such llli *I*:*lign' rh.^r.u, v,uuar rs a resl""", other State 2,,d and the the services are rendered ;;il;:::r"Tliil:: ", (D is a national of that other State; or (ii) did not become a resident purpose of rendering,t 2. " (a) Ary pension paid by, ."#I"t in t other state solely for n^_--^, : or out of --'-funds crenr".t hv . by' uJ' a contacting LonEactms ''rq!Eu polrtrca.l '- administrative politica.l state oi Sta:e administrztive subaivr or.a vr 4 local rusan ",,"r,,11*ot^-"T"ted auuontv tireloiio thereof rndividual in respect individual to rp.^o"r ^. .;;;;r'-''^' -^_.,^--.,.ro1 "utho.ity to that State or subdivision "f ^_,_. inihat authoritu sha authority t.v.hr,- -, T1d"r"d shall ha Ue-ta*aUt. Sute. Jy (b) However, such pension shall be taxable only in the other contiactidl ., Co srare irthe ifrhe in,ri,,ir,.^r state individuar :^ i. - .u,i;;; " ;i ;;;ilil'i"i:r:;":ter to salaries, wages, pensions and' - '*''lgrEement shal[ aP iTilremuneration in respect servrces rendere.r in ra---^+:^- .-.,-"$:f 'Ith.a.business carried on by a c State nr or ao B^r;+i^-r political - uami ^,r-:-: nist.uti".-s, . .. ffi;ffi ,ilffi ::J:r"J i ARTICLE 20 TEACHERS AND RESEARCHERS l. An individu before visiting a Contracting resident of -' Govemment school, museum-,i, or that first mentioned Contac State or urau. institution .tratt ue .xzmii..fr= remuneration for s; ;#il. 2. The provisions of paragraph I State at the invitation invitation- of ih _wno, -who, State-or ofa trnivenity, coll *.*,"" ur carrylng out research at uom tax in that conracting state on of this Arri"r. cl,-r _^. ^_ , :,;,il,Jffi ",,"1","::;ff "#: m.,r:"r;:.*j:ii:Fl,_l;.$s::ffi ioil;ftff :l for the private ben"nt or".p""G ARTICLE 2I STUDENTS AND TITAINEES or trainee who is or -apPrendce cttng-State a resident of the provided thai such r not be taxed in that c, o"*."" lT"'"rise fr "nall om sources oil;";;i ;"'":;T;jIt;,:j or trainee who is or :.,Tl.:lri". wa cung stare a resident of the ottii ARTICLE 22 OTHER INCOME Items of income ofa resident ;t,#"#i;'.%""r[ ;1""::: ofa "jr",n1'ffi,Ji"t1;"Xr;Ifi ,il:, :ft ;:: 2. The provisions of paragraph ,,j?x}t. ff :"xr1**"{l+l#:,'"fl::""1"?ltJu"",,:}"ffi f the' ben frc ar r'.rlfr r"fl lt"l",, A greem ent, i e ol,t"#, il"r,ot",i Contracting State, carries on busrness " rn the orhar f^-r-^^.:_-_ apefmanent establishment permanent ,US. estrhlichh--r i "*#' ^:r.^.-situated rndependent personal services from . property in lssPrct respect 0r r.vl,vr !J rtr of wnlcn which the the such permanent establishment or Article 7 or Article 14, as the case ARTICLE 23 CAPITAL L to in Article 6 of and situated in the c 2. Ie property forming part of the business prope which an enterprise of u Con,.""Jno sr.a ,,. -"' Jlrdrr us ExaDle only in the Contracti State in which the pruJ" or"rr""ii /e li,';Hff1"ffi- management of the enlerprise of capital of a resident of a is situated. conractins state sha, be ELrMrNAno$tII;8t il," l. "o*r,o,, te derives income or owns capital, whi xrs AgreemenL may be taxed in the otl State shall allow: (a)as a deduction from the tax on.the income ofthat resident. an equal to the income tax paid in that other State; (b) as a deduction Eom the tax on the capital ofthat resident. an equal to the capital tax paid in that other State. in.either case shall not, however, .:]r,:l',dedu:!,ign exceed rhe sums of the whlch would have been accrued a ccordingto the rules and rates on this incr canitct.frl^ri,,-:_.Land capital effectir" i" tr," n.rt - - r*i-r-ioi"i"dli". 2. Where capital State- s State, s---. rrsvcr ultilsss, remarnlng income or capital of such mcome or capital. ::::jln:.1q.""'ent inc-ome derived tl ARTICLE 25 NON.DISCRIMINATION , Contracting S,"::.,:!"lr not be subjected in the other Contra I:i,:l_"|.:r." Jtate to any taxation or any re( connected therewith which more burdensome is oti ll,L",Tjnrs ,r"" ,i- 2. The taxation on a pemanent er i?j""[?t * "Jr$".ai[^::iB,j,t';:,T"T:rHil:ffi ,:T on carryins on th. "o- enterprises of that other ^^*,..,.Iton-levied or civil status or ramiry .".p.".i[ii i"_ ;]:ii]ff#."::",X.rJfl."..T:#" ' il":: H;::;f '?':i";lxffE:apl-,-:r Anicre e, parasraph 4 or &ti disbursementi paia dlsbursements les and or ies nei.t hr, otl uv .- ^-.^- , other Contacting Saie strult, resident of fo'.-tt -, taxable pro of.such ofsuch enterprisi, entemrise u" t. a"auJiiu ,r-,1,.^.,.,^ om conditions as if they had br Pard to a resident of the first- 111:l enterprise of a contranti.- ..^.^1:nlion"9, s'ate' Similarly, any debts of * .it".ri." -'-u - t",tTt the capital of which is whoilv or HTTff*,"c;xftffis3f: indirectly, by one or more rcsidents qrora Contracrino state, shall "L^, _^- , rr u. *u;..iJj .g:::f:,"r taxatlon ""i col or any requirement ",i ofthe il;i#;ffi;ff,:tH; nnected therewith which is other or r burdensomp rhor t1,- rLsrmrlar enterprises of the first-mentio*a Hl,:::y r---.:- ;i;i.r;;; q".,ry*" il##"l;.,:y,f, 5. The non axation of eatari nationals as discrimination under the pmvision S"," "* "ir"ry.il,ir#""0. ' - ", . , not be re un-der eatari tax Lau/ shall of *,isLi"te. The provisions of this Anicle shall, rotwithstanding the provisions apply to taxes ofevery kind and of Anicl descnptlon. ARTICLE 26 MUTUAL AGREEMENT PROCEDURE that the actions of one or both of the Conha for him rxu ur in taxation ra^auon ^.:..- -.-r 3l[:T-T?S'rr:iffi f-:*,?i ff ;ffi*: taxation not i, """o "r".,riti ilffi*HJ'#il:tl;:ff#: tto €so ot not 3. The competent authorities .r,.|:.g:ry:T* Stares shall endeavour by mutual agreement any diffi( to resot, arising as to the interpretation appucarron of application or the th" ,c o*"-.;l'uH-::.d:'b" elrmrnation of double taxation in not p.o'idi; "a"es Rereemen;;;;;"; ;::'ffir[,T[J:#f;jl f;il;" ;"iL.*,. 4.- the preceding cting States may communicate parafiil with eal conslstrng consisting orA"ms"iu"s-) of themselves ocommission *- P''PvsE ut.!u.rnrssron reachlng an agreement in the sense ! ARTICLE 27 EXCHANGE OF INFORMATION ' #:;:rln"ffl, ;::1",:'*'#ij*,S"::a:j-"q'r",:s shail of the domestic dom..ri^ laws t.,,,. Agreement insofar as The exchange exchrnoe ofthe ^fiL- ii-..,,rrar.ron ris nor restric ed by exchange n Articles I and 2. inrorm"tioi;fi;;ffi ffi::HTi#"j"iT: , authorities shau use the the information in public court proceeaings 3. case shall the provisions of. f111- on a rmpose or in julici.aii"if S"ir" p3"qoph" I- aad - 2 be construed so Contracting State the obligafun, (a)to carry out administrative me ua.ini.t utiu" f*;;; ;i ilTT,l:'tri:,H,L: Ht:. (b)to supply information which is H3:t".,"_"jf:Contracting State;"f not obtainable under the laws the administration or,n.t- o.- or in oi."tt"" ., (c)to supply information which woutrt rtioat^.- , busmr disclose any ^-.. -trade, industrial, commercial ,r r.^:^::19 tt:T! ot trade process, information ,he ii.^r^...* ^";t:::':l"t information,thedisclosurc"i;;'li;;jilJ'"X""ll,JTj policy (ordre public). 4. If information is requested bv a ca.t-.rr-^ c.-.Articlc . Article, th" the other contractine :. ^rr.-. n^-.*^-: s'ta; ,o ou,"in ,r'" such information information for fn. its ;r" own ta ffi.-.i;;;;;'*:f:: .,* ,^.ln cordance with .ordance with rl gathering me^ State may not r DErt" *?:,1;,,,? ;'##l :Tn,*,Jl f n :l:**l## il'i:::,tfi ;;;ilJ;;',J#[T.T"?#fl?U,j:: sharr such rimitations b" ffi": ] irrl"O*",i:f.-""n solely because it has no domestic inrerest in la f," jt *ll MEMBERS OF DIPLOMAT1SIICLE 23 MISSIONS AND CONSULAR POSTS fiscal privileges of members rules of intemational , e- general ARTICLE 29 ENTRY INTO FORCE the date of the later of the The provisions of this Agreement shall have effect: (a) with regard to crcdited on or following the y (b)with regard to other taxes, in respect of f^t day of January oi the cal 1ftI Fg tn wtuch the Agreement enters into force. ARTICLE 30 TERMINATION 2. This Agreement shall cesse to have effect: (a) with regard to taxes withleld at source-, in respect of amounts paid *edited on or after the first day.of following the year in which rhe notice Lr Januai-;iilffi:ii:J; "-,",,". i, gir#; unj'- of taxable years beginning on Lr catendar year following th1 yJar 39 il:fffiiffitroF the undersigned, being dury authorized rhereto, hr of 201.0......, in Georci y authentic. In case of-i FOR TTIE GoVERNIVIENT GEORGIA oF

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' rrd, J........p.,n.J.,1............. a,---f ,,6 pSqEr(.,J 1"; rr66qotr2r6 XEndtg. ;fl.:Urn.:E UJCq.) 0;l,.,LA:, 0rJr,6, psl2q3dror; o'),ro"6n.nuo,", :::.]::_.':,"*r"rl,: I'1.,:,.:'l qo.;.>3?orarXdoo lorrEtOo3trrL Ssr68o?olotr it;0orb333o?o ?lmoEh33dorr ,\"ll,dl, o65q,oL26 gnJU0lr ^c..r- ^("--r.^r. g611,3. lJodr.rg3t.rods A,,JE,,lCA.i L.>J.:6o3Xq'o! 3orr36olo6 ,1.:gs6ot L.:b3q3$ogotr Oor;36olotr ltbnqoor lsbXq'oor ryb& AGREEMENT BETWEEN TT{E GOVERNMENT OF GEORGIA AND THE GOVERNMENT OF THE STATE OF QATAR FOR TIIE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAI EVASION WITH RESPECT TO TA)GS ONINCOME AND ON CAPITAL The Gorremment of Georgia and the Government of thc State of desiring to conclude an Agreement for the Avoidance ofDouble Taxation eatar prevention anj the of Fiscal Evasion with Respect to Taxes on Income and C"pi;, ", Have agreed as follows: ",*ffi33?i*, AilffiHiJhall applv to persons who are residents of one or both of the ) ARTICLE 2 TAXES COVERED l. il"p." .-g .on capitat imposed on lcal _ administrative subdivisions or in which they are levied. 2. There shall be regarded as taxes on income and.on capital, all taxes imposed on total income, on total capital, or on el"r.no oiii"oril #;il"ffii. (a) The existing taxes to which ofGeorgia: the Agreement shall apply are: in the case (i) profit rax; (ii)income tax; (iii) properry tax; (Hereinafter referrcd to as ,.Georgian tax,,). (b)in the case ofthe State ofeatar: -taxes on income; (Hereinafter referred to as ..eatari tax,,); and 1 3 "r**ltTSlfn,",on. For the purposes of th.is Agreement, unless the context (a) the term ,'Georgi otherwise requires: community wi territory, its su territorial sea, t ln respect of (b) sovereignty, as zone aad contin w1rich, Georgia may exercise its sovereign -'". accordance with the intemational I"*l rhe Sta.le its bed an zone and :Tl',ft (c) the term .,a Conh-actine ,._, c.;,8j;;;a;,,:, ifl::#,:,.;,x.r,:ther conhgl;n* 5ta,.. (d)the term .,person,, includes a c-ompanv and anv other rri'#L'i#]:11''"'',.a u' entity for tax purposisi (e) the term ..company,, ,"*, ,ut"o * anv entity t uoav orp"oon. "ut"a u. " dJa!'',"d.#i: #J*"r'il:[:..," that is I (h)the term ..cornpetent authority,, means: (i) in-^the-case of Georgia, the Ministry ofFinance or its authorized reprcsentative; (ii)in the of qatar, the Minister of Economy and Finance, "ase nrs authorized reprcsentative. or _--. - (i) the term ,.national,,. in relation to a Contmcting Shte, means: (D the citizenship orill'3:lH:fldH::sing the nationaritv or (ii) deriving,"r","Tr."'"rtijn*fiJ,,in"J..,,XttrjT"lT Contracting Stote. 5 ARTICLE 4 RESIDENT l. For the purposes of this -Aeree -o.-jment, the term ..resident of a Cont-acting State,, means: (a) in the case of Georsia. arv tiable to tax tn"rJn 'Uv ie (b)in the case of eatar, any indir 'i"" hl" yh". Permarent homehome, his centre of vita.l 'ra ca permanent vital interest, inrere* or ,^l,,ol1l hubi;; ^, tn r2atar' and Qatar' a comDany Incorporated or having incorporated company havins il;'i;;-^"Y"" t" ",*. 1"'^T^o^l^.in maragemenr -'ff r ne term also inctrrrra. ,;- ..-o.'- "Itqu" in e;tar. j,fr vr and va(u political any .T;, adminispative ,,1'::,,i*:'j,'"::TI;#;i"d;;.''ffi subairi.i*,1*uil": uuonty or statutory body thereof; eason .!f th. -.^.':-:^-- . wr P'uatsraPn tr an tndividual individuar is both [ft"?J".lilTrT,T: ,. a. r Contracting sr"r*,li"i I#],il:::-:l-rfg:oh. dr n.."tatus shall be derermined "i:l.8i ;;j as follows: (c)ifhe has an habitual abode in both il;;"-:ifi 'ff ::ni"'1"T1,..::I*yi3l":.:linneitherof a;;;"rd#;"r.:"#;""r':,,* a resident onrv orthe c";d;; (d)if the residencc status of an inrtivi.r,,"t ^^-_^^ be determined iir accordance with the provisil]:o]:11l,3 cannot rns or subparagraphs (a), (b) and (c) , above,. then the competent althorities of the vvusq!q,,r States shall -"- Contracting senle the question by mutual ,gr""r"ni. ARTICLE 5 PE&ryIANENT ESTAAiISEMEITT , I"j_ll: ,,r**t of this Agreement, the term a_trxed place. of business or panly carried on. "permanent establishment,, t[rough which tne Duslness 2. The term ..permanent establishment,, me of an enterprise is whc ii includes especially: (a) a place ofmanagement; /t (b) a branch; (c) aa office; (d)a factory; (e) a workshop; (D premises used as sales outlet; (g)a farm or plantation; (h)a mine, an extraction:;l and L'ii',Ir':f"?:ffi1rur 3. The term ..permaaent establishment,, othu. Pr""u or also encompasses: or installation project aggregating and or rri" tfrlnl (b) the fumishing of services. i enterprise throrg, .,r,olou"lJluding ronsultancy services, by ::?.:i :d;:: J#:::; ;*i:1..^'_,::1i:i:ffi? # '::l,lH',:lff (;;';i,fi ::::fl ::i,3J (fT,h;-'"il; ;::" ::T:*: ur a ##lJo ffi connected :.":,111 " iproject) within a ;; il;. #,_: :, periods aggregatinc more than six months any twelve month p;riod. ^-::,:j:l.lT:!.:. +. Notwithstanding the precedinr estabrishment,, ihaii # ffi"i flIi[fi,::lr" Articre, the term (a) the use of facilities solelv (b) the maintenance of a stock of ft deriveryoigoil;.;'"*;1,::ifi ffi ;L.:"#f"?.r,ll,:", "n,".p.i.",oiJyroi;;"ffi ;r.:.".;;:ff :::Tr.,ff .*".p,i.1'."iJ;;ffi a stock of (c) the maintenance of "T:i"l,ffi l. l:..:ll,i:LJi:Hffi"; "*,r.:":;fi (d)the maintenaace ofa fixed pla purchasinggoodsor;n;li,XloJ' jf ::i,'"::,11ft H:Xffi :: the enterprise; of business solely for the purpose any other activity ofa preparatory (f) the rnaintenan:: tr*d piace.of business solely for :::0,:::":1.-"1':ctlvi-t1J;mlliionedl;ilo#;#'iil: p:] q:.. erau.activity i,i"a ii"lJ'"Fi,,I tj::,.d,:g resulting &om this combination is"r,r,. -ll,-."^, of a preparatory o. character. 5. Notwithstanding the provisions of paragraphs I and 2, where a person _ oU i1;1il il#;Tl*iil. _ * *,i -Jnuuit ;,i;;?#irJr:ii'Xt#: status on behatf of an enterpriie *a r,u., "lTfl"p:l:r:.independent ::,o"", i,,r*'"""*' fj*il"":;1ly "u*ili i,i,,.p.i,", enterprise shal be .::-:":,.1,_d: deemed to havc a permanent.ilir.h-*;i "i"ii"' respect of any activities which thint person undertakes for the enterprise, unk rhc activities ,.i;r,iria. of the such person are Iimitea ^r .,.^L ired rhrough a fi xed place nJ,,nu*" u ;ll]1r-;-il.-".f fixed place of business *i.ufi.f.,-.**a".i " paragraph. _^---_ pi-,-.rt il'ilIJti;,J . ,i"." ,"rir"*;il'ili:"#i: "i tr.rr...,"*"rl' ;;;;:ili"Tfi; 6. Norwithstanding the precedi enterprise ofa contrattino ll"t- o"T:lt'::" of .this Article, an insurance t I J I rb I I I INC,ME FRoM1il[l8l,EAgL E pRopERry l. Income derived by a resident of a Contracting state from immovable (rncludinq income +^I"i "*^,.,-.-l ;; #:,[i Jfi ::"fr inI the [::lY* J other State may :::l-", u. tr*.a in tt ii"t". il;sd; 2. The term" "t-ott ". have the meaning which it has under q,v prvpsrlJ tn€ property rn in questron question is situated. .l1 the term shall shall law of r t: imrnovable propo ;#; i:Tfl,i'::1'?? provisions of "q,iro,** to which o"""-r general Provisions tivestoir'ana i immovable p.J"r,, for the worl;.working ofl ^- .,o ^i or usufruct l consideratl considen "" ,,*,r, ;,'H;;;;";"'i'rJ'""',1*j'.",#T"iT'x1'l#',!l'jil"TT':#'"; 3. The p:ovisions of paragaph I shall-apply use, tettrng or use in any other 4. form "f to income derived fiom the i'"rni"r"Uf" prrp*ty. '". to the income immovable ARTICLE 7 BUSINESS PROFITS l. 3, where. an enterprise of a Contra ;91,*.119 State through a permz independentry with tr," "nrc.p.i.i.o#ili:il,, ;"#:h.il:r*1ifl,ff"Jn" 3. In the determination of the orofirs of a ^-_^_^-. establishment, - _ , .. . a,owed as deducrions there sha I "".:.1::r.:I1"p:rrnanenr ' contracting State to deternine the .urrslrl orl on me the basis of an apportionme apporti< 1T"11 :l:l*.::::*".::::r:,,:q!TT;#J"TH: j:[t:Ill[,liT",,T]]i 5. No profits shall be atibuted ;;fi;ffi;;"l ;XH:l"J: ;,ff iilfl:ll :[H:H:IiffixT: ;: attributed to od year by ) hich are deah wirh separately in ol vrsrons of those Anicles shall not .r,r"^" .iffi lli'r1o,*r"o*, t. rafts in. international traflic shal tn whlch the place of effec 2. 3. The provisions of paragraph I shr apply to profits fiom the In a poor, ajoint business or ,"11'1L:: :ematronal operating agency. * ARTICLE 9 ASSOCIATED ENTERPRISES I . Where: "r.trr#,;ir"T":_rfi..:y"I,,lI (b)the same persons participate di control or d#i;ffi'Hlectlv-or indircctlv in the managem, of a Contracting St enrerDnse of rh. enterprise the ott ^rr-- Cont""iiig St"t", ", ^^_--!?r.1 t.tO and in eirher case conditions are rn rierr commercial or finennior llryr*terween the rwo enterpri "lllj:_":. be made between between wor w( those conditions, but conditions. have n.'r fth oe mcluded rn the profits of that t *.a -a in ha not *"'"'"""' "".o.aingiy. s in the profits ofan enterprise profits which ifthe have make ";;ff;;;;;;i::"11 ttor" p.or,ii. li-J"i. .ri other provisions of contraiti n g s tates ;al jl *.1.1, ofthat S wnlch 4r snlcrpnse enterprise ot ",u!r, an of the other contrac Contrz state.and the profib so included 1 r^ -"s* rhe ! enterprise, srrlrlpnse oI of the tirst_mentioned first_mentioned S enterprises had been those which r es, tnen that other State State r of the tax charged therein ue regard shall be had t to authori ti es o j.y'l;ffi ,ffi :i[rr:tent ARTICLE IO DIVTDENDS I. Dividends paid by a comDanv :;:,".::H:ill#:::Ji j,r".,,*:i,::1f ,;.;;;;ii;iffi 2. The. term .,dividends, ,Jouissance,, shares Hffi :,,, j,3[,: as use or,,;,,il;:":: #t11:[*,"j#:.]]:#;"ff:,,:: mlnrnq shares, founders, shar.es in profits, as 11X1ci1a1ins to the same taxation tfie ".-ir"* to(ation lreatment .subJected rreerm..r. vJ !,,! r..ws -i-"7]ttl"o Lontractins State of which tr,u.orp. making the distrib;;; ":ne ::Er'.r:: *.[ il;;.ili ' ji jt+:.j{i#,#f{i1i,:Hi#:,i#,r;:1""^tH:,",1.:*:::l 4. Where a company whi rncome from the other tax on the divide paid to a resident the dividends are paid or a fixed base sit, situ-.-- _ . t ofwhi bli blishme COIT compar dends p me aris iiHft',.f l. Interest arising in a Contmct conu,u.ting s;t" ;,;,,;;'#;iliJf[,il: ff resident or the "ff:l income fiom deblclaimq, Y]:1._."*, ,y_T:JtSaCe and -o whether or nor caryini ano govemment bonds premiums ties, rrcs, o b charges for lat_ ._,...-.,. o,,orr rrt oe regar<ted as interest for the purposes, this a and lat Anicle. ' I if the beneficial o*n". o, ij ^apply a1^111.P uro(s, State, u.rmes carries on business in the ,-,olp",iru ,.---':"e -,,,,1, establishmlnt .arises, through a I"-^'l'=tt Jr penorms in .. qr' uurer ur the other rrate State mdependt DeR^n.t services ca.,i^-- a^_ i personal from a fixed ^ : '--:-'-'sttuated thercin' and *" aebt-c'taim i respect of which the irr,"r"., .o*t paid is effectively connected permanent with sdt Dermanenf e(rahti.r---. establishment or ^_.---,,1 fixed bas". rr or rlli1J,"ril"Ioi,ji J ,il;,; ,##. Anicle 14, as the case may be, snatt r;;;;;," apply. 4. Where, by reason of a specia.l owner of the interest or betu:lr]i:r:lrip Fy"en the payer and the benel them and.some other percon, amount of rhe interesr l1,.,. j"ll^^O-11^"f .::,1;;o,r;;xH"*T:nT;1 fl ::::;:.h;HTl,j;";::,rtf beneficial owner in ttre rh. auseicJ ,h.--^- ^c Article,shall apply only to the last_m Part Of the nrvrnpnrc .t-u -^--: or 8il'::,,ff and an( of eX to the laws oi being had to the other provisions of Agreement. "il,1'H.'TIJ;i:ll'T*l'according ARTICLE 12 ROYALTIES L Royalties arising in a Contract trr" otr"r conm?tin;.;il",1,*if; j;::ffi..ff ",f :i:iilffi d by a residen, 4. Royalties shall be de resident ofthat Shte. he is a resident of a pemranent establishme to pay the royalties permanent Pemanent establishme,,, esfrhli.trh- ur arrse in the State in which th part of the paymcnts rr,"rr r.iii,*t*];f ;:,ffiilr#il."i:ilr#-": Contacring SEte, due regard being had to A$eement. the other provisions of ARTICLE 13 CAPITAL GAINS from the alienation of situated in the other .other than that referred to in Iy in the Contracting State of ARTICLE 14 INDEPENDENT PERSONAL SERVICES Income derived by a rcsident of a Contracting i State in respect of profession ffiffi vi #;;rT;";; In,,""t".'.i"ri;; ,T;i","":::::1,:"jl,ll.,l ll 1ld"p*a*r that Stare,except in the following circurnstances, ;;; taxed in the other Contracting State: (a) if^he hls. a ;i:: base regularly available to him in the c ^fixed-for^*re purpose State performing of his activiriesf in case, only so much of the income as i, tf,"i'i*Lj "tt.iUudUf "to may be taxed in that other Contracting State; or :-llT:yq (b)if his stay in the other Contracting State is for a period or oeri, * in the aggregate t83 days in any lvel a:f!iS.:: "xceeding month period commencing or enain'f in-the *Ji;;;;;#; in that case, only so much of rhe lncome i. alj*j-n". activities performed in that other State may". O" t"*"J iitn"i State. 2. The term "professional services" includes especially independent scienti literary, artisic, educational or teaching acriviiies as'weli-ilth-J ind"o..a activities ofphysicians, lawyers, engineers, architects, aentirts anJ ARTICLf, T5 DEPEIIDENT PERSONAL l. SERVICES re and 20' sararies, wages *?::il:,*".:f#lllll,"lH:r:: 16'a 18' resident of r a contracting State respect of an emproyment emntnvm..+ .r^,:d.^bl ,r,"r employment is exercised in the otl State. lr If the emnlo)men '"""""""ts Jtate employment is exercised. such exercised, SUch remuneration remrrnerari^- ^- ,^r:.^,!blToing s derived therefi m may be taxed in that i" ir_"ii"'"",i1;";";:"$;::"fri:T" ;i state. 2. '' ,l.,i?r,rot paragraph l, remunerarion derived by of dr ut an cmployment '-1"'"' employment exercised .,, .^ .-_,_-T,.p".,1 iin d --. -*.- -'all b" ,a'(able only in the first_mentioned State if: (a) the recipient Period or Periods r i l g "*c""ding d vrtttrt./ eiglrtY three) ffee, da days any twelve- r-..ve lv,u,Euurng or endlng twelvein the taxable concemed; and (b)the remuneration is paid by, or resr<rent ofthe oth.. s,"t.; -do' behalfot' an employer who is (c) the remuneration is not bome bJ a permanent establishment or a fix base which the employer has rn tlIe other State. 3. remuneration der aircraft oDerated in which the place 4. the preceding ):^y.l5ydrF .provisions of this Articte, salaries, alowances and other remunerat:ron received by qr employee tn in a top-l man'op",^t position :_ ,. ::--:''- "' an srlrProyee t managerial ^_ -: ^^6;ri^- in an airline shrppms enrerprise of a Conhacting S *r,o i-, ;.1;:1,&"r State, shall be taxable only in Contractins Shte State in whi^h,"which,h; ^,]i:1.jilg ""tili.Jl; ::?ffi::[, ;;;;;ilii;j;',:1fiff:'J;::*#,1 ARTICLE T6 DIRECTORS' FEES Directors' fees as n^ his capacity otha, Co,,..-v x,E Dralc r.ay of the other by a resident ofa Contracting Stare in ctors of a company which is a"rcsiael-i "","-." ,;;;:';.:"#X;: ARTICLE 17 ARTISTS AND SPORTSPERSONS iaxed in that other s*teesu, s^crurssq rn ue ourer contmcting state, rnay l 2. o,j ::tivities t'"h accrues not to the 'Hffi::""Til";"JT[$,r:"^'1 ",t".tuin.. entertainer sponsDerson himcarrh,--.^ o exercised bv ^-_^.: 3. Income derived by a resident ofa Contracting State ftom activities exercised State as envrsaged tn parazraohs I anrt in paragraphs ll:,:I-o ? ^r +L:e _:-r and 2 *ris artict sh"ll u" .;;;;;:;H "*"""ling supported whollv o, H il,'''ageo os"t state if-the visit to that"rother state. ",,*..--,,-,lt ARTICLE 18 PENSIONS AND ANIYINMES l. 2 of Article 19, pensions and o to a resident of a Contracting S 2. a- sum pay.ablg _._ rgr.rlr.F,., money or money's worth. neriodically at shted tir or ascertainsble period of time ;ffi;:l,":";.ffi :"di under ":,ffi H1 ARTICLE T9 GOVERNMENT SERYICE t. (a) Salaries, wages ald other simitar rFh,h6_+:^_ lrrrurrsl dlron' ouer -., than a pensio other paid by qr.r- o. r""'* bv a Conu-acting contracrino Str," Pensio ^- ^ .Tlij1"l - currrrllrs'rallve administrative subdivrsion subdivision local authority or ot authorirv rh.r6^r i^ ,_ ,, the."oi to ^- iiaiu'r"rrlrlqr loual tn respect ofservices rendered to tli "o State or srrh.iivi.i^h subdivision or -,,.L^_!. ^r authoriry shair-iffiffi1fiilJff Jt"]#: (b) However, such llli *I*:*lign' rh.^r.u, v,uuar rs a resl""", other State 2,,d and the the services are rendered ;;il;:::r"Tliil:: ", (D is a national of that other State; or (ii) did not become a resident purpose of rendering,t 2. " (a) Ary pension paid by, ."#I"t in t other state solely for n^_--^, : or out of --'-funds crenr".t hv . by' uJ' a contacting LonEactms ''rq!Eu polrtrca.l '- administrative politica.l state oi Sta:e administrztive subaivr or.a vr 4 local rusan ",,"r,,11*ot^-"T"ted auuontv tireloiio thereof rndividual in respect individual to rp.^o"r ^. .;;;;r'-''^' -^_.,^--.,.ro1 "utho.ity to that State or subdivision "f ^_,_. inihat authoritu sha authority t.v.hr,- -, T1d"r"d shall ha Ue-ta*aUt. Sute. Jy (b) However, such pension shall be taxable only in the other contiactidl ., Co srare irthe ifrhe in,ri,,ir,.^r state individuar :^ i. - .u,i;;; " ;i ;;;ilil'i"i:r:;":ter to salaries, wages, pensions and' - '*''lgrEement shal[ aP iTilremuneration in respect servrces rendere.r in ra---^+:^- .-.,-"$:f 'Ith.a.business carried on by a c State nr or ao B^r;+i^-r political - uami ^,r-:-: nist.uti".-s, . .. ffi;ffi ,ilffi ::J:r"J i ARTICLE 20 TEACHERS AND RESEARCHERS l. An individu before visiting a Contracting resident of -' Govemment school, museum-,i, or that first mentioned Contac State or urau. institution .tratt ue .xzmii..fr= remuneration for s; ;#il. 2. The provisions of paragraph I State at the invitation invitation- of ih _wno, -who, State-or ofa trnivenity, coll *.*,"" ur carrylng out research at uom tax in that conracting state on of this Arri"r. cl,-r _^. ^_ , :,;,il,Jffi ",,"1","::;ff "#: m.,r:"r;:.*j:ii:Fl,_l;.$s::ffi ioil;ftff :l for the private ben"nt or".p""G ARTICLE 2I STUDENTS AND TITAINEES or trainee who is or -apPrendce cttng-State a resident of the provided thai such r not be taxed in that c, o"*."" lT"'"rise fr "nall om sources oil;";;i ;"'":;T;jIt;,:j or trainee who is or :.,Tl.:lri". wa cung stare a resident of the ottii ARTICLE 22 OTHER INCOME Items of income ofa resident ;t,#"#i;'.%""r[ ;1""::: ofa "jr",n1'ffi,Ji"t1;"Xr;Ifi ,il:, :ft ;:: 2. The provisions of paragraph ,,j?x}t. ff :"xr1**"{l+l#:,'"fl::""1"?ltJu"",,:}"ffi f the' ben frc ar r'.rlfr r"fl lt"l",, A greem ent, i e ol,t"#, il"r,ot",i Contracting State, carries on busrness " rn the orhar f^-r-^^.:_-_ apefmanent establishment permanent ,US. estrhlichh--r i "*#' ^:r.^.-situated rndependent personal services from . property in lssPrct respect 0r r.vl,vr !J rtr of wnlcn which the the such permanent establishment or Article 7 or Article 14, as the case ARTICLE 23 CAPITAL L to in Article 6 of and situated in the c 2. Ie property forming part of the business prope which an enterprise of u Con,.""Jno sr.a ,,. -"' Jlrdrr us ExaDle only in the Contracti State in which the pruJ" or"rr""ii /e li,';Hff1"ffi- management of the enlerprise of capital of a resident of a is situated. conractins state sha, be ELrMrNAno$tII;8t il," l. "o*r,o,, te derives income or owns capital, whi xrs AgreemenL may be taxed in the otl State shall allow: (a)as a deduction from the tax on.the income ofthat resident. an equal to the income tax paid in that other State; (b) as a deduction Eom the tax on the capital ofthat resident. an equal to the capital tax paid in that other State. in.either case shall not, however, .:]r,:l',dedu:!,ign exceed rhe sums of the whlch would have been accrued a ccordingto the rules and rates on this incr canitct.frl^ri,,-:_.Land capital effectir" i" tr," n.rt - - r*i-r-ioi"i"dli". 2. Where capital State- s State, s---. rrsvcr ultilsss, remarnlng income or capital of such mcome or capital. ::::jln:.1q.""'ent inc-ome derived tl ARTICLE 25 NON.DISCRIMINATION , Contracting S,"::.,:!"lr not be subjected in the other Contra I:i,:l_"|.:r." Jtate to any taxation or any re( connected therewith which more burdensome is oti ll,L",Tjnrs ,r"" ,i- 2. The taxation on a pemanent er i?j""[?t * "Jr$".ai[^::iB,j,t';:,T"T:rHil:ffi ,:T on carryins on th. "o- enterprises of that other ^^*,..,.Iton-levied or civil status or ramiry .".p.".i[ii i"_ ;]:ii]ff#."::",X.rJfl."..T:#" ' il":: H;::;f '?':i";lxffE:apl-,-:r Anicre e, parasraph 4 or &ti disbursementi paia dlsbursements les and or ies nei.t hr, otl uv .- ^-.^- , other Contacting Saie strult, resident of fo'.-tt -, taxable pro of.such ofsuch enterprisi, entemrise u" t. a"auJiiu ,r-,1,.^.,.,^ om conditions as if they had br Pard to a resident of the first- 111:l enterprise of a contranti.- ..^.^1:nlion"9, s'ate' Similarly, any debts of * .it".ri." -'-u - t",tTt the capital of which is whoilv or HTTff*,"c;xftffis3f: indirectly, by one or more rcsidents qrora Contracrino state, shall "L^, _^- , rr u. *u;..iJj .g:::f:,"r taxatlon ""i col or any requirement ",i ofthe il;i#;ffi;ff,:tH; nnected therewith which is other or r burdensomp rhor t1,- rLsrmrlar enterprises of the first-mentio*a Hl,:::y r---.:- ;i;i.r;;; q".,ry*" il##"l;.,:y,f, 5. The non axation of eatari nationals as discrimination under the pmvision S"," "* "ir"ry.il,ir#""0. ' - ", . , not be re un-der eatari tax Lau/ shall of *,isLi"te. The provisions of this Anicle shall, rotwithstanding the provisions apply to taxes ofevery kind and of Anicl descnptlon. ARTICLE 26 MUTUAL AGREEMENT PROCEDURE that the actions of one or both of the Conha for him rxu ur in taxation ra^auon ^.:..- -.-r 3l[:T-T?S'rr:iffi f-:*,?i ff ;ffi*: taxation not i, """o "r".,riti ilffi*HJ'#il:tl;:ff#: tto €so ot not 3. The competent authorities .r,.|:.g:ry:T* Stares shall endeavour by mutual agreement any diffi( to resot, arising as to the interpretation appucarron of application or the th" ,c o*"-.;l'uH-::.d:'b" elrmrnation of double taxation in not p.o'idi; "a"es Rereemen;;;;;"; ;::'ffir[,T[J:#f;jl f;il;" ;"iL.*,. 4.- the preceding cting States may communicate parafiil with eal conslstrng consisting orA"ms"iu"s-) of themselves ocommission *- P''PvsE ut.!u.rnrssron reachlng an agreement in the sense ! ARTICLE 27 EXCHANGE OF INFORMATION ' #:;:rln"ffl, ;::1",:'*'#ij*,S"::a:j-"q'r",:s shail of the domestic dom..ri^ laws t.,,,. Agreement insofar as The exchange exchrnoe ofthe ^fiL- ii-..,,rrar.ron ris nor restric ed by exchange n Articles I and 2. inrorm"tioi;fi;;ffi ffi::HTi#"j"iT: , authorities shau use the the information in public court proceeaings 3. case shall the provisions of. f111- on a rmpose or in julici.aii"if S"ir" p3"qoph" I- aad - 2 be construed so Contracting State the obligafun, (a)to carry out administrative me ua.ini.t utiu" f*;;; ;i ilTT,l:'tri:,H,L: Ht:. (b)to supply information which is H3:t".,"_"jf:Contracting State;"f not obtainable under the laws the administration or,n.t- o.- or in oi."tt"" ., (c)to supply information which woutrt rtioat^.- , busmr disclose any ^-.. -trade, industrial, commercial ,r r.^:^::19 tt:T! ot trade process, information ,he ii.^r^...* ^";t:::':l"t information,thedisclosurc"i;;'li;;jilJ'"X""ll,JTj policy (ordre public). 4. If information is requested bv a ca.t-.rr-^ c.-.Articlc . Article, th" the other contractine :. ^rr.-. n^-.*^-: s'ta; ,o ou,"in ,r'" such information information for fn. its ;r" own ta ffi.-.i;;;;;'*:f:: .,* ,^.ln cordance with .ordance with rl gathering me^ State may not r DErt" *?:,1;,,,? ;'##l :Tn,*,Jl f n :l:**l## il'i:::,tfi ;;;ilJ;;',J#[T.T"?#fl?U,j:: sharr such rimitations b" ffi": ] irrl"O*",i:f.-""n solely because it has no domestic inrerest in la f," jt *ll MEMBERS OF DIPLOMAT1SIICLE 23 MISSIONS AND CONSULAR POSTS fiscal privileges of members rules of intemational , e- general ARTICLE 29 ENTRY INTO FORCE the date of the later of the The provisions of this Agreement shall have effect: (a) with regard to crcdited on or following the y (b)with regard to other taxes, in respect of f^t day of January oi the cal 1ftI Fg tn wtuch the Agreement enters into force. ARTICLE 30 TERMINATION 2. This Agreement shall cesse to have effect: (a) with regard to taxes withleld at source-, in respect of amounts paid *edited on or after the first day.of following the year in which rhe notice Lr Januai-;iilffi:ii:J; "-,",,". i, gir#; unj'- of taxable years beginning on Lr catendar year following th1 yJar 39 il:fffiiffitroF the undersigned, being dury authorized rhereto, hr of 201.0......, in Georci y authentic. In case of-i FOR TTIE GoVERNIVIENT GEORGIA oF