2011 წლის 27 ოქტომბერს ხელმოწერილი „საქართველოსა და სლოვაკეთის რესპუბლიკას შორის შემოსავლებსა და კაპიტალზე ორმაგი დაბეგვრის თავიდან აცილებისა და გადასახადების გადაუხდელობის აღკვეთის შესახებ"
📋 განხილვის ეტაპები
ინიციირებული ვარიანტი
📄 საქართველოს პარლამენტის ბიუროს გადაწყვეტილება ნორმატიული აქტის პროექტის განხილვის პროცედურის დაწყების შესახებ (67 KB)
📄 საქართველოს პრეზიდენტის წარდგინება (229 KB)
📄 განკარგულება (408 KB)
📄 განმარტებითი ბარათი (160 KB)
📄 დასკვნები (336 KB)
📄 შეთანხმება (1.8 MB)
📄 შეთანხმება (6.6 MB)
📄 დანართი (209 KB)
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
📅 დამატებითი ინფორმაცია
ბიუროზე განხილვის თარიღი 2011-12-05
ბიუროს ნომერი 216
📜 ტექსტი
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AGREEMENT
BETWEEN GEORG:A AND THE SLOVAK REPUBLIC
FOR THE AVOIDANCE OF DOUBLE TAXAT10N AND
THE PREVENT10N OF FISCAL EVASiON WITH RESPECT TO TAXES
ONINCOME AND ON CAPITAL
Georgra and the Slovak Republic, desiring to promote and strengthen the economic cultural
and scientific relations by concluding an Agreement for the avoidance of double taxation and the
preventron of fascal evasion with respect to taxes on income and on capital,
Have agreed as follows:
Article 1
PERSONS COVERED
This Agreement shall apply to persons who are residents of one or both of the Contracting
States
Article 2
TAXES COVERED
1.
This Agreement shall apply to taxes on income and on capital imposed on behalf of a
Contracting State or of its political-administralive subdivisions or local authorities, rrrespective of
the manner in which they are levied.
2. There shall be regarded as taxes on income and on capital all taxes tmposed on total
income, on total capital, or on elements of income or of capital, including taxes on gains from
the alienation of movable or immovable property, taxes on the total amounts of wages or
salaries paid by enterprises. as well as taxes on capital appreciation
3.
The existing taxes to which this Agreement shall apply are in particular.
a)
in the case of Georgra
i) profit tax;
ii) income tax,
iii) property tax;
(hereinafter referred to as "Georgian tax"),
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)
in the case of the Slovak Republic.
り
the income tax,
(hereinafter referred to as "Slovak tax")
4. This Agreement shall apply also to any identical or substantially similar taxes that are
imposed after the date of signature of this Agreement in addition to, or in place of, the existing
taxes The competent authorities of the Contracting States shall notify each other of any
significant changes that have been made in their respective taxation laws
Article 3
GENERAL DEFINITIONS
1.
For the purposes of this Agreement, unless the context otherwise requires:
a)
the term "Georgia" means the territory defined by Georgian legislation, including land
territory, tts subsoil and the air space above it, internal waters and territorial sea, the sea bed its
sub-soil and the air space above them, in respect of which Georgia exercises its jurisdiction and
sovereignty, as well as the contiguous zone, the exclusive economic zone and continental shelf
adJacent to its territorial sea, in respect of which Georgia may exercise its sovereign rlghts and
jurisdiction in accordance with the internatronal law
b) the term "the Slovak Republic" means the Slovak Republic and, used in a
geographical sense, means its territory, within which the Slovak Republic exercises its
sovereign rights and jurisdiction, in accordance with the rules of international law,
c)
the terms "a Contracting State" and "the other Contracting State" mean Georgia or the
Slovak Republic as the context requrres,
d)
e)
the term "enterprise" applies to the carrying on of any business.
the term "person" includes an individual, a company and any other body of persons
f) the term "company" means any body corporate or any entity that rs treated as a body
corporate for tax purposes,
S) the terms "enterprise of a Contracting State" and "enterprise of the other Contracting
State" mean respectively an enterprise carried on by a resident of a Contracting State and an
enlerprise carried on by a resident of the other Contractang Slate,
h) the term "international traffic" means any transport by a ship or aircraft operated by an
enterprise that has its place of effective management in a Contracting State, except when the
ship or aircrafl is operated solely between places in the other Contracting State;
i)
the term "competent authority" means:
(i)
in the case of Georgia, the Ministry of Finance or its authorised representative,
in the case of the Slovak Republ the Mrnistry of Finance or its author zed
(ii)
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representative,
j)
the term "national" in relation to a Contracting State means:
(i) any individual possessing the nationality or citizenship of that Contracting State, and
(ii) any legal person or partnership or association deriving its status as such from the
laws in force in that Contracting State,
k) the term "business" includes the performance of professional services and of other
activities of an independent character.
2.
As regards lhe application of this Agreement at any time by a Contracting State, any
term not defined therein shall, unless the context otherwise requrres, have the meanjng that it
has at that time under the law of that State for the purposes of the taxes to which this
Agreement applies, any meaning under the applicable tax laws of that State prevailing over a
meaning given to the term under other laws of that State
Article 4
RESIDENT
1.
For the purposes of this Agreement, the term "resident of a Contracting State" means
any person who, under the laws of that State, is liable to tax therein by reason of his domicile,
residence, place of management or any olher criterion of a similar nature, and also includes that
State and any polrtical - administrative subdivision or local authority thereof. This term, however,
does not include any person who is liable to tax in that State in respect only of income from
sources in that State or capital situated therein.
2. Where by reason of the provisions of paragraph 1 an individual is a resident of both
Contracting States, then his status shall be determrned as follows:
a) he shall be deemed to be a resident only of the State in which he has a permanent
home available to him; if he has a permanent home avarlable to him in both States, he shall be
deemed to be a resident only of the State with which hls personal and economic relations are
closer (centre of vital interests),
b) if the State in which he has his centre of vital anterests cannot be determined, or if he
has not a permanent home available to him in either State, he shall be deemed to be a resident
only of the State in which he has an habitual abode
c)
af he has an habitual
abode n both States or in neither of them. he shall be deemed to
be a resident only of the State of which he is a national.
d)
if he is a national of both States or of neither of them, the competent authorities of the
Contracting States shall settle the question by mutual agreement.
3.
Where by reason of the provisions of paragraph 1 a person other than an individual is
a resident of both Contracting States. then it shall be deemed to be a resident only of the lltate
in which its place of effectrve management is situated
Article 5
PERMANENT ESTABLISHMENT
'1. For the purposes of this Agreement, the term "permanent establishment" means a
fixed place of business through which the business of an enterprise is wholly or partly carried
on.
2.
The term "permanent establishment" includes especlally.
a)
a place of management,
b)
a branch;
c)
an office;
d)
a factory,
e)
a workshop and;
f)
a mine, an oil or gas well, a quarry or any other place of extraction of natural
resources.
3. A building site or construction or installation project constitutes a permanent
establishment only if it lasts more than six months.
4. Notwithstanding the preceding provisjons of this Article, the term "permanent establishment" shall be deemed not to include:
a) the use of facilities solely for the purpose of storage, display or delivery of goods or
merchandise belonging to the enterprise,
b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely
for the purpose of storage, display or delivery,
c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely
for the purpose of processing by another enterprise
d) the maintenance of a fixed place of business solely for the purpose of purchasing goods
or merchandise, or of collecting informatron for the enterprise,
e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the
enterprise, any other activity of a preparatory or auxiliary character,
F) the maintenance of a fixed place of business solely for any combination of activities
mentioned in sub-paragraphs a/ to e) of this paragraph provided that the overall activity of the
fixed place of business resulting from thrs combination is of a preparatory or auxiliary character.
5. Notwithstanding the provisions of paragraphs 1 and 2, where a person -other than an
agenl of an independent status to whom paragraph 6 applies- is acting on behalf of an
enterprise and has, and habitually exercises, in a Contracting State an authority to conclude
contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent
establishment in that State in respect of any activrties which that person undertakes for the
enterprise, unless the activities of such person are limited to those mentioned in paragraph 4
which, if exercised through a fixed place of business, would not make this fixed place of
business a permanent establishment under the provisions of that paragraph.
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6. An enterprise shall not be deemed to have a permanent establishment in a Contracting
State merely because il carries on business in that State through a broker, general commrssion
agent or any other agent of an independent status, provrded that such persons are acting i1 the
ordinary course of their business
7. The fact that a company which is a resident of a Contracting State controls or is
controlled by a company which is a resadent of the other Contracting State, or which carrres on
business in that other State (whether through a permanent establishment or otherwise), shall
not of itself constatute either company a permanent establishment of the other.
Article 6
INCOME FROM IMMOVABLE PROPERTY
1. lncome derived by a resident of a Contracting State from immovable property (including
income from agriculture or forestry) situated in the other Contracting State may be taxed in that
other State.
2. The term "immovable property" shall have the meaning which it has under the law of the
Contracting State in which the property an question rs situated. The term shall in any case
include property accessory to immovable properly, Iivestock and equipment used in agnculture
and forestry, rights to which the provisions of general law respecting landed property apply,
usufruct of immovable property and rights to variable or frxed payments as consideration fo!'the
working of, or the right to work, mineral deposits, sources and other natural resources, shlps
and aircraft shall not be regarded as immovable property
3. The provisions of paragraph 1 shall apply to income derived from the direct use, letting,
or use in any other form of immovable property
4. The provisions of paragraphs 'l and 3 shall also apply to the income from immovable
property of an enterprise.
Article 7
BUSINESS PROFITS
1. The profits of an enterprise of a Contractrng State shall be taxable only in that State
unless the enterprise carries on business in the other Contracting State through a permanent
establishment situated therein. lf the enterprise carries on business as aforesaid the profits of
the enterprise may be taxed in the other State but only so much of them as rs attributable to that
permanent establishment.
2. Subject to the provisions of paragraph 3, where an enterprise of a Contracting State
carries on business in the other Contracting State through a permanent establishment situated
therein, there shall rn each Contractang State be attributed to that permanent establishment the
profits which it might be expected to make if it were a distinct and separate enterprise engaged
tn the same or similar activities under the same or similar conditions and dealing wholly
independently with the enterprise of which it is a permanent establishment.
3. In determining the profrts of a permanent establishment, there shall be allowerl as
deductions expenses which are incurred for the purposes of the permanent establishnrent,
including executive and general administrative expenses so incurred. whether in the Stale in
which the permanent establishment is situated or elsewhere
4. lnsofar as it has been customary in a Contracting State to determine the profits to be
attributed to a permanent establishment on the basis of an apportionment of the tolal profits of
the enterprise to ils various parts, nothing in paragraph 2 shall preclude that Contracting Sitate
from determining the profits to be taxed by such an apportionment as may be customary the
method of apportionment adopted shall however. be such that the result shall be in accordiince
with the principles contained in this Artrcle
5. No profits shall be attributed to a permanent establishment by reason of the r.lere
purchase by that permanent establishment of goods or merchandise for the enterprise.
6. For the purposes of the preceding paragraphs, the profits to be attributed to the
permanent establishment shall be determined by the same melhod year by year unless there is
good and sufficient reason to the contrary.
7. Where profits include items of income which are dealt with separately in other Articles of
this Agreement, then the provisions of those Articles shall not be affected by the provisions of
this Article.
Ⅵ
Article 8
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SHiPPiNG AND AIR TRANSPORT
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引
1. Profits from the operation of ships or aircraft in internatronal traffic shall be taxable
only in the Contracting State in which the place of effective management of the enterprise is
situated
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2.
Ⅲ
引
lf the place of effective management of a shipping enterprise rs aboard a ship, then it
shall be deemed to be situated in the Contracting State in which the home harbour of the ship is
situated, or, if there is no such home harbour in the contracting State of which the operato. of
the ship is a resident.
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3
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The provisions of paragraph 1 shall also apply to profits from the participatron n a
pool, a joint business or an internatjonal operating agency
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Article 9
ASSOCIATED ENTERPR:SES
1
. Where
a) an enterprise of a Contracting State participates darectly or indirectly in the management,
control or capital of an enterprise of the other Contracting State, or
b) the same persons participate directly or indirectly in the management, control or capital
of an enterprise of a Contracting State and an enterprise of the other Contracting State,
and in either case conditions are made or imposed between the two enterprises in their
commercial or financial relations which differ from those which would be made behveen
independent enterprises, then any profits which would, but for those conditions. have accrued to
one of the enterprises, but, by reason of those conditrons, have not so accrued, ma/ be
included in the profits of that enterprise and taxed accordingly
2. Where a Contracting State includes in the profrts of an enterprise of that State - and
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taxes accordingly - profits on which an enterprise of the other Contracting State has been
charged to tax in that other State and the profits so included are profits which would nave
accrued to the enterprise of the first-mentioned State if the conditions made between the two
enterprises had been those which would have been made between independent enterpnses,
then that other State shall make an appropriate adJustment to the amount of the tax charged
therein on those profits. ln determining such adjustment, due regard shall be had to the other
provisions of this Agreement and the competent authonties of the Contracting States shall if
necessary consull each other.
Article 10
DIVIDENDS
1. Dividends paid by a company which is a resident of a Contractrng State and beneficially
owned by a resident of the other Contracting State shall be taxable only in that other State
This paragraph shall not affect the taxation of the company in respect of the profits out of
which the dividends are paid.
2. The term "dividends" as used in this Article means income from shares, 'Jouissance"
shares or "jouissance" rights, mining shares, founders' shares or other rights, not being debtclatms, participating in profits, as well as income from other corporate rights which is subjected
to the same taxation treatment as income from shares by the laws of the State of which the
company making the distrrbution is a resident.
3. The provisions of paragraph 1 shall not apply if the beneficial owner of the divjdends,
being a resident of a Contracting State carries on business in the other Contracting State of
which the company paying the dividends is a resident through a permanent establishment
situated therein and the holding in respect of which the drvidends are paid is effectively
connected with such permanent establishment. ln such case the provisions of Article 7 of this
Agreement shall apply.
4 Where a company which is a resident of a Contracting State derives profits or income
from the other Contracting State, that other State may not impose any tax on the dividends f,aid
by the company, except insofar as such dividends are paid to a resident of that other Statr: or
insofar as the holding in respect of which the dividends are paid is effectively connected with a
permanent establishment situated in that other State, nor subject the company's undistributed
profits to a tax on the company's undistributed profits, even if the dividends paid or the
undistributed profits consist wholly or partly of profits or income arising in such other State
Article 11
INTEREST
1.
lnterest arising in a Contracting State and paid to a resident of the other Contracting
State may be taxed in that other State.
2. However, such interest may also be taxed in the Contracting State in which it arises
and according to the laws of that State, but if the beneficial owner of the interest is a resident of
the other Contracting State, the tax so charged shall not exceed 5 per cent of the gross amount
of the interest.
3. The lerm "interest" as used in this Artrcle means income from debt-claims of every
kind, whether or not secured by mortgage and whether or not carrying a right to participate in
the debtor's profits, and in particular, income from government securities and income from
bonds or debentures, includrng premiums and prizes attaching to such securities, bonds or
debentures. Penalty charges for late payment shall not be regarded as interest for the puroose
of this Article.
4. The provisions of paragraphs 1, and 2 shall not apply if the beneficial owner of the
interest, being a resident of a Contracting State, carries on business in the other Contrasting
State in which the interest arises, through a permanent establishment situated therein, and the
debt-claim in respect of which the interest is paid is effectrvely connected with such permanent
establishment. ln such case the provisions of Article 7 of this Agreement shall apply.
5. lnterest shall be deemed to arise in a Contractrng State when the payer is a resident
of that State. Where, however, the person paying the interest, whether he rs a resident of a
Contracting State or not, has in a Contracting State a permanent establishment tn conne()tion
with which the indebtedness on whrch the interest is paid was incurred, and such interest is
borne by such permanent establishment, then such interest shall be deemed to arise in the
State in which the permanent establishment is srtuated
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6. Where, by reason of a specral relationship between the payer and the bene{rcial
owner or between both of them and some other person the amount of the interest, having
regard to the deblclaim for which it is paid, exceeds the amount which would have been agreed
upon by the payer and the beneficial owner in the absence of such relationship, the provisrons
of this Article shall apply only to the last-mentioned amount ln such case, the excess part of the
payments shall remain taxable according to the laws of each Contracting State, due resrard
being had to the other provisions of this Agreement.
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Article 12
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ROYALTIES
引
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1
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Royalties arising in a Contracting State and paid to a resident of the other Contracting
State may be taxed in that other State
引
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2. However, such royalties may also be taxed in the contracting state in which they
arise and according to the laws of that State, but if the beneficial owner of the royaltles s a
residenl of the other contracting state, the tax so charged shall not exceed 5 per cent of the
gross amount of the royalties.
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3.
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The term "royalties" as used in this Article means payments of any kind received as a
consideration for the use of, or the right to use any copyright of literary, artistic or scientific work
including cinematograph films, any patent trademark. design or model, plan, secret formula or
process, software, or for the use of, or the right to use, industrial, commercial, or scieniifjc
equipment or for information concerning industrial, commercial or scientific experrence, and
profits from the leasing of ships, aircraft and containers
4.
The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the
royalties, being a resident of a Contracting State, carrres on business in the other Contracting
State in which the royalties arise, through a permanent establishment satuated therein, and the
right or property in respect of which the royalties are paid is effectively connected with such
permanent establrshment. ln such case the provisions of Article 7 shall apply
5. Royalties shall be deemed to arise in a Contractrng State when the payer js a resident
of that State. Where, however, the person paying the royalties, whether he is a resident of a
Contracting State or not, has in a Contracting State a permanent establishment, and such
royalties are borne by such permanent establishment then such royalties shall be deemed to
arise in the State in which the permanent establishment is situated
6. Where, by reason of a special relationshrp between the payer and the benerficial
owner or between both of lhem and some other person, the amount of the royalties hilving
regard to the use, right or information for which they are paid, exceeds the amount which u/ould
have been agreed upon by the payer and the beneficial owner in lhe absence of such
relationship, the provisions of this Article shall apply only to the last-mentioned amount. ln such
case, the excess part of the payments shall remain taxable according to the laws of each
Contracting State, due regard being had to the other provisions of this Agreement.
Article 13
CAPITAL GAINS
1. Gains derived by a resident of a Contracting State from the alienation of immovable
property referred to in Article 6 and situated in the other Contracting State may be taxed in that
other State.
2.
Gains from the alienation of movable property forming part of the business property of a
permanent establishment which an enterprise of a Contracting State has in the other Contracting
State, including such gains from the alienation of such a permanent establishment (alone or with
the whole enterprise) may be taxed in that other State.
3. Gains from the alienation of ships or aircraft operated in international traffic or
movable property pertaining to the operation of such ships or aircraft shall be taxable only in the
Contracting Slate in which the place of effective management of the enterprise is situated
4.
Gains derived by a resident of a Contracting State from the alienation of shares or
other similar rights in a company deriving more than 50 per cent of their value direc y or
indirectly from immovable property situated in the other Contracting State may be taxed in that
other State
5.
Gains from the alienation of any property other than thal referred to in paragraphs 1,
2,3 and 4 shall be taxable only in the Contracting State of which the alienator is a residLnt.
Article 1 4
1NCOME FROM EMPLOYMENT
1.
Subject to the provisions of Articles 15, 17 , 18 and 19 of this Agreement, salarres,
wages and other similar remuneration deflved by a resident of a Contracting State in respect of
an employment shall be taxable only in that State uniess the employment is exercised in the
other Contracting State lf the employment is sO exercised, such remuneration as is deri、 ed
therefrom may be taxed ln that other State
Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of
a
Contracting State in respect of an employment exercised in the olher Contracting State
shall be taxable only an the first-mentioned State ifl
a)the recipient is present in the other State for a period or perrods not exceeding in the
aggregate 183 days in any twelve month period commencing or ending in the fiscal year
concerned, and
b)the remuneration is paid by, or on behalf of an employer who is not a resident of the
other State, and
C)the remuneralon s not borne by a permanent estab shment wh ch the employer has in
the other state
3. Notwithstanding the preceding provrsions of this Article, remuneration derived in respect
of an employment exercased aboard a ship or aircraft operated in international traffic by an
ヽ︱︱︱︱︱︱︱︱ｌｌｌｌｌｌｌｌ⁚ｌｉ
enterprise of a Contracting State may be taxed in the Contracting State in which the pla,:e of
effective management of the enterprise is situated
Article 15
DIRECTORS'FEES
Directors' fees and other similar payments derived by a resident of a Contracting State in
his capacity as a member of the board of directors or any other similar organ having superv sory
functions in a company which is a resident of the other Contracting State may be taxed in that
other State.
Article 16
ARTISTES AND SPORTSMEN
1. Notwithstanding the provisions of Articles 7 and 14 of this Agreement, income derived
by a resident of a contractrng stale as an entertainer, such as a theatre, motion picture, rad o or
television artiste, or a musician, or as a sportsman, from his personal activities as such
exercised in the other Contracting State, may be taxed in that other State
2.
Where income in respect of personal activitles exercised by an entertainer or a
sportsman in his capacity as such accrues not to the entertainer or sportsman himself but to
another person, that rncome may, notwithstanding the provisions of Articles 7 and 14 of thjs
Agreement, be taxed in the Contracting Stale in which the actlvities of the entertatner or
sportsman are exercised.
3. The provisions of paragraphs 1 and 2 shail not apply to income derived from actjvrties
exercised in a contracting state by an entertainer or a sportsman if the visit to that state
is
wholly or mainly supported by pubric funds of the other contracting state, a poriticar administrative subdivision, or a local authority thereof ln such a case, tneincome
orpiiits snatt
be taxable only in the Contracting State of which the entertainer or the
sportsman is a residerrt.
Article 17
PENSIONS
.
Subject to the provisions of paragraph 2 of Article 18 of this Agreement, pensions and
other similar remuneration paid to a resident of a Contracting State in consideration of past
employment shall be taxable only in that State.
'l
2. Notwithstanding the provisions of paragraph 1 of this Article pensions paid and other
payments made under public schemes, which are parts of the social security system of a
Contracting State or a local authority thereof. shall be taxable only in that Contracting State
Article 18
GOVERNMENT SERVICE
1 a) Salaries, wages and other similar remuneration, paid by a Contracting State or a
politicaladministrative subdivasion, or a local authority thereof to an individual in respect of
services rendered to that State or subdivision or authority shall be taxable only in that
State.
b) However, such salaries, wages and other similar remuneration shall be taxable only in
the other Contracting State if the services are rendered in that State and the individual is a
resrdent of that State who:
￨)
is a natronal of that State, or
￨￨)
did not become a resident of that State solely for the purpose of rendering the
services
﹁
2. a) Notwithstanding the provisions of paragraph 1 pensions and other simtlar
remuneration
paid by, or out of funds created by, a Contracting State or a political - administrative
subdivision or a local authority thereof to an individual in respect of services rendered
to
that State or subdivision, or authority shall be taxable only in that State;
引
ｌ
ｌ
b)
However, such pensions and other similar remuneration shall be taxable
only ln the other Contracting State if the individual is a resident of, and a national of, that State.
ｌ
ｌ
Ⅲ
3.
ｌ
ｌ
Ⅲ
The provisions of Articles 14, 15, 16 and 17 shall apply to salaries, wages, pensrons,
and other similar remuneration in respect of services rendered in connection with a busrness
carried on by a Contracting State or a political - administrative subdivision or a local authority
Ⅲ
thereof.
Ｉ
Ｉ
引
Article 19
ｌ
ｌ
ｌ
ｌ
STUOENTS
Ⅲ
引
Ⅲ
Ｉ
Ｉ
Ⅲ
l Payments which a student or business apprentice who is or was immediately before
visiting a Contracting State a resident of the other Contracting State and who is present in the
first-mentioned State solely for the purpose of his education oi training receives for the purpose
of his maintenance, education or training shall not be taxed in that -State. provided that such
payments arise from sources outside that State.
Ⅲ
引
ｌ
ｌ
2 Remuneration which a student or business apprentice who is or was immediately
before visiting a Contracting State a resadent of the other Contracting State derives
from an
employment which he exercises in the first-mentioned State for a period or periods not
exceeding in the aggregate 183 days in the fiscal year concerned shall not be taxed in the firstmentioned State if the employment is directly related to his sludies or apprenticeship carried out
in the first-mentioned State.
Article 20
OTHER INCOME
'1. ltems of income of a resident of a Contracting State, wherever arising not dealt with
in the foregoing Articles of this Agreement shail be taxable only in that State.
2. fhe provisions of paragraph 1 shall not apply to income, other than income from
immovable property as defined in paragraph 2 of Article 6 of this Agreement, if the recipient of
such income, being a resrdent of a Contracting State, carries on busaness in the other
Contracting State through a permanent establishment situated therein and the right or property
in respect of which the income is paid is effectively connected with such permanent
establishment. ln such case the provisions of Article 7 of this Agreement shall apply.
3. Notwithstandang the provisions of paragraphs 1 and 2, items of income derived by an
individual who is a resident of a Contracting State from gambling and Iotteries and arising in the
other Contracting State may be taxed in that other State
Article 21
CAPITAL
1.
Capital represented by immovable property referred to in Article 6 of this Agreement,
owned by a resident of a Contracting State and situated in the other Contracting State, may be
taxed in that other State.
2. Capital represented by movable property forming part of the business property of a
permanent establishment which an enterprise of a Contracting State has in the other
Contracting State may be taxed in that other State.
3. Capital represented by ships and aircraft operated in rnternatronal traffic by an
enterprise of a Contracting State and by movable property pertaining lo the operation of such
ships and aircraft, shall be taxable only in the Contracting Slate in which the place of effective
management of the enterprise is situated
4.
All other elements of capital of a resrdent of a Conlracting State shall be taxable only
in that State.
Article 22
EL!MINAT!ON OF DOUBLE TAXAT10N
1.
a) Where a resident of Georgia derrves income or owns capital which in accordance
with
the provisions of this Agreement, may be taxed in the Slovak Republic, Georgia shall
allow.
i)
as a deduction from the tax on the income of that resident, an amount equal to
the income tax paid in the Slovak Republic,
ii)
as a deduction from the tax on the capital of that resident, an amount equal to the
capital tax paid in the Slovak Republic,
Such deduction in either case shall not, however, exceed the sums of the tax which would
have been accrued according to the rules and rates on this income and capital effective in
Georgia.
b) Where in accordance wrth any provision of the Agreement income derived or capital
owned by a resident of Georgia is exempt from lax in Georgia, Georgra may nevertheless, in
calculating the amount of tax on the remaining income or capital of such resident, take into
account the exempted income or capital.
2.
ln the case of the Slovak Republic, double taxation shall be eliminated as follows
ｌⅢ ｌ
ｌｌ
ｌ
Ｔ⁚ｌｌｌｌｌｌｌｌｌｌ
a) The Slovak Republic, when imposing taxes on its residents, may rnclude in th{} tax
base upon which such taxes are imposed the items of income which according to the provisions
of this Agreemenl may also be taxed in Georgia, but shall allow as a deduction from the arrount
of tax computed on such a base an amount equal to the tax paid in Georgia.
b)
Such deduction shall not, however. exceed that part of the tax payable in the Sllvak
Republic, as computed before the deduction is given which is appropriate to the income that
may be taxed in Georgia in accordance with the provisions of this Agreement
Article 23
NON.DISCRIMINATION
1.
Nationals of a Contracling State shall not be subjected in the other Contracting State
lo any taxation or any requirement connected therewith, which is other or more burdensome
than the taxation and connected requirements to which natronals of that other State in the same
circumstances, in particular wath respect to residence are or may be subjected. This provrsion
shall, notwithstanding the provisions of Article '1 , also apply to persons who are not residents of
one or both of the Contracting States
2. Stateless persons who are residents of a Contracting State shall not be subjected in
either Contracting State to any taxation or any requirement connected therewith, which is other
or more burdensome than the taxation and connected requirements to which nationals of the
State concerned in the same circumstances. in particular with respect to residence, are or may
be subjected.
3. The taxation on a permanent establishment which an enterprise of a Contracting
State has in the other Contracting State shall not be less favourably levied in that other State
than the taxation levied on enterprises of that other State carrying on the same activities. This
provision shall not be construed as obligrng a Contracting State to grant to residents of the other
Contracting State any personal allowances reliefs and reductions for taxation purposes on
account of civil status or family responsibilities which it grants to its own residenls.
4. Except where the provisions of paragraph 1 of Article 9, paragraph 6 of Article 1.1, or
paragraph 6 of Article 12. apply, interest, royalties and other disbursements paid by an
enterprise of a Contracting State to a resident of the other Contracting State shall, for the
purpose of determining the taxable profits of such enterprise, be deductible under the same
conditions as if they had been paid to a resident of the flrst-mentroned State. Similarly lny
debts of an enterprise of a Contracting State to a resident of the other Contracting State sirall,
for the purpose of determlning the taxable capital of such enterprise, be deducti5le under the
same conditions as if they had been contracted to a resident of the frrst-mentioned state
5
Enterprises of a Contracting State, the capital of which is wholly or partly owned or
controlled, directly or indirectly, by one or more residents of the other Contracting State. shall
not be subjected in the first-mentioned State to any taxation or any requiremenl connected
therewith which is olher or more burdensome than the taxation and connected requirements to
which other similar enterprises of the first-mentioned State are or may be sublected
6.
The provisions of this Arlicle shall, notwithstanding the provisions of Article 2, apply to
taxes of every kind and description
Article 24
MUTUAL AGREEMENT PROCEDURE
1.
﹁︱ ︱ ︱ ︱ ︱ ︱ ︱ ︱ ︱ ︱ ︱ ︱ ︱
Where a person considers that the actions of one or both of the Contracting States
result or will result for him in taxation not in accordance with the provisions of this Agreement,
he may, irrespective of the remedies provided by the domestic law of those States, present his
case to the competent authority of the Contracting State of which he is a resident or, if his case
comes under paragraph 1 of Article 23, to that of the Contracting State of which he is a nalional.
The case must be presented within three years from the first notification of the action resulting in
taxation not in accordance with the provisions of this Agreement
2.
The competent authority shall endeavour if the ob1ection appears to it to be justified
and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual
agreement with the competent authority of the other Contracting State with a view tl the
avoidance of taxation which is not in accordance with this Agreement. Any agreement reached
shall be implemented notwithstanding any time limits in the domestic law of the Contracting
States
3.
The competent authorities of the Contracting States shall endeavour to resolve by
mutual agreement any difficulties or doubts arising as to the interpretation or application of this
Agreement. They may also consult together for the elimination of double taxation in cases not
provrded for in the Agreement.
4. The competent authorities of the Contracting States may communicate wrth each
other directly, including through a joint commission consisling of themselves or their
representatives, for the purpose of reaching an agreement in the sense of the preceding
paragraphs.
Article 25
EXCHANGE OF INFORMATION
'1. The competent authorities of the Contracting States shall exchange such information
as is foreseeably relevant for carrying oul the provisions of this Agreement or to the
administration or enforcement of the domestic laws concerning taxes of every kind and
-
description imposed on behalf of the Contracting States, or of their political administrative
subdivisions or local authorities, insofar as the taxataon thereunder is not contrary to the
Agreement. The exchange of rnformation is not restricted by Articles '1 and 2.
2.
Any information received under paragraph 'l by a contracting state shall be treated
as secret in the same manner as information obtained under the domestic laws of that State and
shall be disclosed only to persons or authonties (including courts and administrative bodies)
concerned with the assessment or collection of the enforcement or prosecution in respect of.
the determination of appeals in relation to the taxes referred to in paragraph 1. or the oversight
ofthe above. Such persons or authorities shall use the information onlylor such purposes lhey
may disclose the information in public court proceedings or in.ludicral decisions.
3. ln no case shall the provisions of paragraphs 1 and 2 be construed so as to tmpose
on a Conlracling State the obligation.
a) to carry out administrative measures at variance with the laws and administrative
practice of that or of the other Contracting State,
b) to supply information which is not obtainable under the laws or in the normal cour-se of
the administration of that or of the other Contracting State,
c) to supply information which would disclose any trade, business, industrial, commercial
or professional secret or trade process, or information the disclosure of which would be contrary
to public policy (ordre public).
4. lf information is requested by a Contracting Stale in accordance with this Article, the
other Contracting State shall use its rnformation gatherrng measures to obtain the requested
information, even though that other State may not need such information for its own tax
purposes. The obligation contained in the preceding sentence is subJect to the limitatiors of
paragraph 3 but in no case shall such limitattons be construed to permrt a Contracting State to
decline to supply information solely because it has no domeslic interest in such information
ヽ⁚ｌｌｌｌｌｌｌｌｌｌｌｌ
5.
ln no case shall the provisions of paragraph 3 be construed to permit a Contracting
State to decline to supply informatron solely because the information is held by a bank, lther
financial institution, nominee or person acting in an agency or a fiduciary capacity or becatrse it
relates to ownership interests rn a person.
Article 26
MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR POSTS
Nothing in this Agreement shall affect the fiscal privileges of members of diplomatic
missions or consular posts under the general rules of international law or under the provisions of
special agreements.
Article 27
ENTRY INTO FORCE
Each of the Contracting States shall notify to the other, through the diplomatic channels the
completion of the procedures required by its domestic law for the bringtng into force of thrs
Agreement. This Agreement shall enter into force on the 60'h day after the date of recerpt o, the
later of these notifications and its provisions shall have effect
a)
in respect of taxes withheld at source, to income paid or credited on or after 1 January
of the calendar year next following the year in which the Agreement enters into force,
b) in respect of other taxes on income and on capital chargeable for any taxable year
beginning on or afler 1 January of the calendar year next following the year in which the
Agreemenl enters into force.
Article 28
TERMINATION
This Agreement shall remain in force until terminated by a Contracting State. Either of the
Contracting State may after the expiratlon of a period of five years from the date of its entry into
force, terminate this Agreement, by giving written notice of termination to the olher Contracting
State through the diplomatic channels at least six months before the end of any calendar year.
ln such event, this Agreement shall cease to have efrect.
a) in respect of taxes withheld at source, lo income paid or credited on or after 1 January of
the calendar year next following the year in which the notice is given;
b) in respect of other taxes on rncome and on capital chargeable for any taxable year
beginning on or after 1 January of the calendar year next following the year in which the rlotice
is given.
lN WITNESS WHEREOF the undersigned, duly authorized thereto, have signed this
Agreement.
*
ober
2oll
For Georgia:
For he S ovak号
u blic:
即
ニンヽ
ｎ
︲ｄ
he
)cf
aay
27
, in duplicate
Done in Bratislava on
rs, all the texts being
being equally authentic. ln ca se
Georgian, Slovak and English languages,
divergence of interpretation, the English text shall prevail.
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