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AGREEMENT BETWEEN THE GOVERNMENT OF GEORGIA AND TT{E GOVERNMENT OF THE KINGDOM OF BAHRAIN FOR THE AVOIDANCE OF DOUBLE TAXATION AND TTIE PREVENTION OF FISCAL EVASION W]TH RESPECT TO TAXES ON INCOME AND ON CAPITAL The Govemment of Georgia and the Govemment of the Kingdom of Bahrain, desiring to promote and strengthen the economic, cultural and scientific relations by concluding an Agreement for the Avoidance ofDouble Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital, Have agreed as follows: Article I PERSONS COVERED This Agreement shall apply to persons who are residents of one or both of the Contracting States. Article 2 TAXES COVERED l. This Agreement shall apply to taxes on income and on capital imposed on behalf of a Contracting State or of its political-administrative subdivisions or local authorities, irrespective of the manner in which they are levied. 2. There on Ing on on rotal i taxes the to capita The existing taxes to which this Agreement shall apply are in particular: a) in the case ofGeorgia; profit tax; income tax; property tax; (i) (ii) (iii) (hereinafter referred to as "Georgian tax,,) b) in the case of Bahrain, to income tax payable under Amiri Decree No. 2211979 (hereinafrer referred to as "Bahrain Tax,,); and This Agreement shall apply also to any identical or substantially similar taxes that are imposed after the date of signah.re ofthis Agreement in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notif, each other of any significaat changes that have been made in their respective taxation laws. Article 3 GENERAL DEFINITIONS For the purposes of this Agreement, unless the context otherwise requires: a) the term "Georgia" means the territory defined by Georgian legislation, including land tenitory, its subsoil and the air space above it, intemal 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, he exclusive economic zone and continental shelf adjacent to its tenitorial sea, in rcspect of which Georgia may exercise its sovereign rights and jurisdiction in accordance with the intemational law; b) the term "Bahrain" means the territory ofthe Kingdom ofBahrain as well as the maritime areas, seabed and subsoil over which Bahrain exercises, in accordance with intemational law, sovereign rights and jurisdiction; c) the terms "a Contracting State" and "the other Contracting State" mean Georgia or the Kingdom of Bafuain, as the context requires; d) the term "person" includes an individual, a company and any other body ofpersons; e) the term "company" means any body corporate or other entity constituted or recognised under the laws of one or other of the Contracting States or any entity that is treated as a body corporate for tax purposes; the terms "enterprise of a Contracting State" and "enterprise of the other Contracting State" mean respectively aa enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State; c) the term "intemational taffic" 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 aircraft is operated solely between places in the other ConEacting State; h) the term "competent au*rority" means: in Georgia, the Ministry of Finance or its authorised representative; (i) and (ii) in Bahrain, the Minister ofFinance or his authorised representative. i) the term "national" in relation to a Contracting State means: (i) any individual possessing the citizenship of that Conhacting State; (ii) any legal person or partnership deriving its status as such from the laws in force in that Contracting State; As regards the application ofthis Agreement at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that State for the iurposes ofthe taxes to which this Agreement applies, any meaning under the applicable tax laws ofthat State prevailing over a meaning given to the term under other laws of that State. Article 4 RESIDENT For the purposes of this Agreement, the term ,.Resident of a Contracting means: State,, a) in the case ofGeorgia any person who, under the laws ofGeorgia is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature and also iniludes Georgii and any political subdivision or local authority thereof; and b) in the case of Bahrain the State, its local authorities, any statutory body thereof and any person who un ler the laws of Bahrain is domiciled oi resident in, a national of, or having their place of incorporation or management within Bahrain. 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. Where by reason of the provisions of paragraph I an individual is a resident of both Contracting States, then his status shall be determined as follows: a) he shall be deemed to be a resident only of the Contracting State in which he has a permanent home available to him; if he has a pirmanent home available to him in both States, he shall be deemed to be a resident only of th-e State with which his personal and economic relations are closer (centre ofvital interests); b) if the State in which he has his centre of vital interests 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 ofthe State in which he has an habitual abode; c) if he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident only ofthe State ofwhich 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. Where by reason of the provisions of paragraph I a person other than an individual is a resident ofboth Contracting States, then it shall be deemed to be a resident only of the State in which its place ofeffective 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 "perrnalent establishment" includes especially: a place ofmanagement; a branch; an office; a factory; a) b) c) d) e) f) (g) (h) (i) 3. a workhop; a mine, an oil or gas well, a quarry or any other place of extraction of nafural resourceq a refinery; a sales outlet; and a warehouse in relation to a person providing storage facilities for others. A building site or construction or installation project constitltes a permanent establishment only if it lasts more than six months. 4. Notwithstanding the provisions of this Article, an enterprise shall be deemed to have a permanent establishment in a Contracting State and to carry on business through that pennanent establishment if in that State it is directly engaged in the exploration for or exhaction of crude oil or other natural hydrocarbons from the ground in that State either on its own account or on account of others, or in refining crude oil owned by it or by others, wheresoever extracted, in its facilities in that State. 5. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include: a) the use of facilities solely for the purpose ofstorage, display or delivery of goods or merchandise belonging to the enterprise; b) c) the maintenance a stock of goods or merchandise belonging to the -of the purpose enterprise solely for ofstorage, display or delivery; the maintenance of a stock of goods or merchandise belonqins to the enterprise solely for the purpose ofprocessing by another enrerp"ri;; d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise, or of collecting information, for the enterprise; e) the maintenance of a fixed place of business solely for the purpose of ol, for the emerprise, any other activity of pr"i".*ory o, "ryi"g auxiliary character; " the. maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs a) to e) ofihis paragraph. orovided that the overall activity of the fixed place of business resilting from this combination is ofa preparatory or auxiliary character. Notrvithstanding the provisions of paragraphs I and 2, where a person _other than an_ agent of an independent status-to whom paragraph 7 applies is acting on behalfofan enterprise and has, and habitLrally eiercises, in a iontracting Staie an authority to conclude contracts in the name of the enterprise, that enterprise shall be.deemed to have a permanent establishment in thai Staie in respect of any activities 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 fixea place of business a permanent establishment under the provisions of that p*ug.uph. Ar enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent stitus, provided that such persons are acting in the ordinary course oftheir business. The fact that a company which is a resident of a Conhacting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other. Article 6 INCOME FROM IMMOVABLE PROPERry Income 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 in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting Ianded property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources; ships and aircraft shall not be regarded as immovable property. The provisions of paragraph I shall apply to income derived from the direct use, letting, or use in any other form of immovable property. The provisions of paragraphs I and 3 shall also apply to the income from immovable properry of an enterprise and to income fiom immovable property used for the performance ofindependent personal services. Article 7 BUSINESS PROFITS L The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State ttrough a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much ofthem as is attributable to that permanent establishment. 2. Subject to the provisions of paragmph 3, where an enterprise of a Contracting State carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct aad separate enterprise engaged in 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 profits of a permanent establishment, there shall be allowed as deductions expenses which are incurred for the purposes of the permanent establishment, including executive and general administrative expenses so 8 incurred, whether in the Stare in which the permanent establishment is situated or elsewhere. Insofar 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 total profits of the enterprise to its various parts, nothing in paragraph 2 shall preclude that Contracting Stare 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 accordance with the principles contained in this Article. No profits shall be attributed to a permanent establishment by reason ofthe mere purchase by that permanent establishment of goods or merchandise for the enterprise. For the purposes of the preceding paragraphs, the prohts to be athibuted to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary. Where profits include items of income which are dealt with sepamtely in other Articles ofthis Agreement, then the provisions ofthose Articles shall not be affected by the provisions of this Article. Article g SHIPPING AND AIR TRANSPORT Profits from the operation of ships or aircraft in intemational traffic shall be taxable only in the Contracting State in which the place of effective management ofthe enterprise is situated. If the place of effective management of a shipping is aboard a ship, then it shatl 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 ofwhich the operator ofthe ship is a resident. The provisions of paragaph I shall also apply to profits from the participation in a pool, ajoint business or an intemational operating agency. Article 9 ASSOCIATED ENTERPRISES Where: a) an enterprise ofa Conkactilg State participates directly 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 ofthe other Contracting State, and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ fiom those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly. 2. Where a Contracting State includes in the profits of an enterprise of that State and taxes accordingly - profits on which aa enterprise of the other Confacting State has been charged to tax in that other State and the profits so included are profits which would have accrued to the enterprise ofthe first-mentioned State if the conditions made between the two enterPrises had been those which would have been made between independent enterprises, then that other State shall make an appropriate adjustment to the amount ofthe tax charged therein on those profits. In determining such adjustment, due regard shall be had to the other provisions of this Agreement ald the competent authorities of the Contracting States shall if necessary consult each other. Article 10 DIVIDENDS 1. 2. Dividends paid by a company which is a resident of a Contracting State and beneficially owned by a resident of the other Contracting State shall be taxable only in that other State. 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 debt-claims, participating in profits, as well as income fiom other corporate rights which is subjected to the same taxation treatment as l0 income from shares by the laws of the State of which the company making the distribution is a resident. The provisions of paragraph lshall not apply if the beneficial o\arer of t}te dividends, being a resident ofa 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, or performs in that other State independent personal services from a fixed base situated therein, and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment or fixed base. In such case tle provisions of Article 7 or Article l4 ofthis Agreement shall apply. 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 paid by the company, except insofar as such dividends are paid to a resident of that other State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanint establishment situated in that other State, nor subject the company's undistributed prohts to a tax on the company's undistributed profits, even if the dividends iaid or the undistributed profits consist wholly or partly of profirs or income ariiing in such other State. Article I I INCOME FROM DEBT CLAIMS Income from debt claims arising in a Contracting State and beneficially ovrned by a resident of the other Contracting State shall be taxable only in that other State. The terms "income from debt--claims', or,,income', as used in this Article 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, ;d in particular, income from govemment securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures. Penalty charges for late payment shall not be regarded as income for the purpose ofthis Article. The provisions of paragaph I shall not apply if the beneficial owner of the incomq being a resident of a Contracting State, carries on business in the other Contracting State in which the income arises, through a permanent establishment situated therein, or performs in the other State independent personal services from a fixed base situated therein and the debt-claim in respect of which the income is paid is effectively connected with such permanent establishment or II fixed base. In such case the provisions of Article 7 or Article 14 of this Agreement shall apply. 4. Income shall be deemed to arise in a Contracting State when the payer is a resident ofthat State. Where, however, the person paying the income, whether he is a resident ofa Contracting State or not, has in a Contractirg State a permanent establishment or a fixed base in connection with which the indebtedness on which the income is paid was incurred, and such income is bome by such permanent establishment or ixed base, then such income shall be deemed to arise in the State in which the permanent establishment or fixed base is situated. 5. Where, by reason of a special relationship between the payer and the beneficial owner or between both ofthem aad some other person, the amount ofthe income 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 ofsuch relationship, the provisions ofthis Article shall apply only to the Iast-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 ofthis Agreement. Article l2 ROYALTIES Royalties arising in a Contracting State and beneficially owned by a resident of the other Contracting State shall be taxable only in that other State. 2. 3. 4. 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 fitms, any patent, trade mark, design or model, plar, secret formula or process, or for information conceming industrial. commercial or scientifi c experience. The provisions of paragraphs I shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14 of this Ageement shall apply. Royalties shall be deemed to arise in a Contracting State when the payer is a resident of the Contacting 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 or a fixed base in comection with 12 which the Iiability to pay the royalties was incurred, and such royalties are bome by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the State in which the permanent establishment or fixed base is situated. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial ou.ner in the absence ofsuch relationship, the provisions ofthis Article shall apply only to the last-mentioned amount. In such case, the excess part ofthe payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions ofthis Agreement. Anicle 13 CAPITAL GAINS Gains derived by a resident of a Contracting State from the alienation of immovable properry referred to in Article 6 and situated in the other Contracting State may be taxed in that other State. 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 SEte or of movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, including such gains from the alienation of such a permarent establishment (alone or with the whole enterprise) or of such fixed base, may be taxed in that other State. Gains from the alienation of ships or aircraft operated in intemational traffic or movable property pertaining to the operation of such ships or aircraft shall be taxable only in that Contracting State in which the place of effective management is situated. Gains from the alienation ofany property other than that referred to in paragraphs I and 2, shall be taxable only in the Contracting State of which the alienator is a resident. i3 Article l4 INDEPENDENT PERSONAL SERVICES L lncome derived by an individual who is a resident of a Contracting Stare in respect ofprofessional services or other activities of an independent character shall be taxable only in that State unless he has a fixed base regularly available to him in the other Contacting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the other State but only so much of it as is attributable to that fixed base. 2. The term "professional sewices" includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accounmnts. Anicle 15 INCOME FROM EMPLOYMENT l. Subject to the provisions of Articles 16, 18, 19 and 20 of this Agreement, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of ar employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived there from may be taxed in that other State. 2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident ofa Contracting Slate in respect ofan employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if: a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending in the fiscal year concemed, ald b) the remuneration is paid by, or on behalf of, an employer who is not a resident ofthe other State, and c) the remuneration is not bome by a permanent establishment or a fixed base which the employer has in the other State. l4 3. Notwithstanding the preceding provisions ofthis Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in intemational traffic, by an enterprise of a Contracting State, may be taxed in the contracting State in which the place of effective management oi the enterprise is situated. Article 16 DIRECTORS'FEES DirecrorJ fees and other simirar payments derived by a resident of a contracting state in his capacity as a member of the board of directors of a company which is a risident of the other Conhacting State may be taxed in that other State. Article l7 ARTISTES AND SPORTSMEN l. Notwithstanding the provisions of Articles 7, 14 and 15 of this Agreement, income derived by a resident of a Contracting State as an entertainer, iuch as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsman, fiom his personal activities as such exercised in the other contracting State, may be taxed in that other State. 2. where income in respect of personar activities 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 income may, notwithstanding the provisions of Articles 7 , 14 and 15 of this Agreement, be taxed in the Coniracting State in which the activities ofthe entertainer or sportsman are exercised. 3. Notwithstanding the preceding provisions of this Article, income derived by entertainers or sportsmen who are residents of a Contracting State from the activities exercised in the other Contacting State under a plan of cultural exchange between the Governments of both Contracting States shall be exempt ftom tax in that other State. Article 18 PENSIONS Subject to the provisions of paragraph 2 of Article 19 of this Agreement, pensions and other similar remuneration paid to a resident of a Contracting State ia coniideration of past employment shall be taxable only in that State. I5 Article l9 a) b) GOYERNMENT SERVICE Salaries, wages and other similar remuneration, paid by a Contracting State or a political-administrative subdivision, or a local authority thereofto an individual in respect of services rendered to that State oi subdivision or authoriry shall be taxable only in that State; 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 resident ofthat State who: (i) is a national of that State; or (iD did not become a resident of that State solely for the purpose of rendering the services. a) Notwithstanding the provisions of paragraph l, pensions and other similar 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; b) However, such pension and other similar remuneration shall be taxable only in the other Contracting State if the individual is a resident of, and a national of that State. The provisions of Articles 15, 16, 17, and 18 shall apply to salaries, wages, pensions, and other similar remuneration in respect of services rendered in connection with a business carried on by a Contracting State or a politicaladministrative subdivision or a local authority thereof. Article 20 STIJDENTS Payments which a student or business apprentice who is or was immediately before visiting a Contracting State a resident of the other Conhacting State and who is present in the first-mentioned State solely for the purpose ofhis education or 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. Remuneration which a student or business apprentice who is or was immediately before visiting a Contracting State a resident of the other Contracting State derives fiom an employment which he exercises in the firslmentioned State for a I6 pedod or periods not exceeding in the aggregate 183 days in the fiscal year concemed shall not be taxed in the hrst-mentioned S-.ate if the employment is directly related to his studies or apprenticeship carried out in that other State. Article 21 OTHER INCOME Items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Agreement shatl be taxable only in that State. The provisions of paragraph I shall not apply to income, other than income fiom immovable property as defined in parcgraph 2 of Article 6 of this Agreement, the recipient of such income, being a resident of a Contracting State, carries on if business in the other Contracting State though a permanent establishrnent situated therein or performs in that other State independent personal sewices from a fixed base situated therein and the right or property in respect ofwhich the income is paid is effectively connecled with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14 of this Agreement shall apply. Anicle 22 CAPITAI 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. Capital represented by movable property forming part ofthe business property of a pemanent establishment which an enterprise of a Contracting State has in the other Contracting State or by movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal sewices, may be taxed in that other State. Capital represented by ships and aircraft operated in intemational trafEc, and by movable property pertaining to the operation of such ships and aircraft, shall be taxable only in the Contracting State in which the place ofeffective management ofthe enterprise is situated. All other elements of capital of a resident of a Contracting State shall be taxable only in that State. ll Article 23 ELIMINATION OF DOUBLE TAXATION l. a) Where a resident of Georgia derives income or owns capital which, in accordance with the provisions of this Agreement, may be taxed in Bahrain, Georgia shall allow: i) as a deduction from the tax on the income ofthat resident, an amount equal to the income tax paid in Bahrain; iD as a deduction from the tax on the capital of that resident, an amount equal to the capital tax paid in Batrain' Such deduction in either case shall not, however, exceed the sums of tax, which would have accrued according to the rules and rates on this income and capital effective il Georgia. b) Where in accordance with any provision ofrhe Agreement income derived or capital owned by a resident ofa Georgia is exemPt from tax in Georgia' G"orliu muy nevertheless, in calculating the amount of tax on the remaining income or capital of such resident, take into account the exempted income or caPital. tax payable in respect 2. - In Bahrain, there shall be allowed as a credit against Bahrain lncome derived from Georgia the tax paid under the laws of Georgia anv-i "r however' exceed that "i and in accordance with this Agreement' The credit shall not, given, which is appropriate part of the Bahrain tax, as computed before the credit is to such items of income. *, Anicle24 NON-DISCRTMINANON 1. Nationals of a Contracting State shall not be subjected in the other Contracting or S,"r" ,o uny taxation or any requirement connected therewith, which is other more burdensome than the taxation and connected requirements to which with respect nationals of that other state in the same circumstances, in particular io ."sid"nc., fie or may be subjected This provision shall, notwithstanding the provisions oi Article l, also apply to persons who are not residents ofone 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 aly requirement connected therewith, which is other or more burdensome than the taxation and comected l8 requirements to which nationals of the State concemed in the same circumstances, in particular with respect to residence, are or may be subjected. The taxation on a perrnanent establishment which an enterprise of a Conhacting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on entelprises of that other State carrying on the same activities. This provision shall not be construed as obliging a Contracting State to grant to residents ofthe other Contracting State any personal allowances, relief and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents. Except where the provisions of para$aph I of Article 9, paragraph 5 of Article 11, or paragraph 5 of Article 12, apply, income from debt-claims inrerest, royalties and other disbursements paid by an enterpdse of a Contracting State to a resident of the other Contracting State shall, for the purpole of determining the taxable profits of such enterprise, be deductible under the same conditions as they had been paid to a resident of the first-mentioned State. Similarly, any debts ofan enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable capital of such enterprise, be deductible under the same conditions as if they had been contracted to a resident of the firstmentioned State. if Enterprises of a Conhacting State, the capitzl 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 requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the firslnientioned State are or may be subjected. The provisions of this Article shall, notwithstanding the provisions of Article 2, apply to the taxes ofevery kind and description. Article 25 MUTUAT AGREEMENT PROCEDURE Where a penon considers that the actions ofone or both ofthe 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 Iaw ofthose States, present his case to the competent authority ofthe Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 24, to that of the Contracting State of which he is a national. The case must be presented within tluee years from the first notification of the action resulting in taxation not in accordance with the provisions ofthis Agreement. l9 The competent authority shall endeavour, if the objection aPpears to it to be justified and if it is not itselfable 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 to 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. The competent authorities ofthe Contracting States shall endeavour to resolve by mutual agreement any difliculties or doubts arising as to the interpretation or application of the Agreement. They may also consult together for the elimination ofdouble taxation in cases not provided for in this Agreement. The competent authorities ofthe Contracting States may communicate with each other directly, including through a joint commission consisting of themselves or their representatives, for the purpose ofreaching an agreement in the sense of the preceding paragraphs. Article 26 EXCTIANGE OF INFORMATION The competent authorities of the Contracting States shall exchange -such information as is foreseeably relevant for carrying out the provisions of this Agreement or to the administration or enforcement of the domestic laws co-nceming taxes of every kind and description imposed on behalf of the Contractin-g States, insofar as the taxation thereunder is not contrary to the Agreement. The exchange of information is not restricted by Articles I and 2' Any information received under paragraph I by a Contracting State shall be treated as secret in the same manner zx; information obtained under the domestic Iaws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) concemed 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 l, or the oversight of the above' Such persons or authorities shall use the information only for such purposes' They may disclose the information in public court proceedings or in judicial decisions. In no case shall the provisions ofparagraphs 1 and 2 be construed so as to impose on a Contracting State the obligation: a) to carry out administrative measures at variance with the laws and administrative practice ofthat or of the other Contracting State; 20 b) to supply information which is not obtainable under the laws or in the normal course of the administration of thar or of the other Contracting State; and c) 4. to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure ofwhich would be contrary to public policy. If information is requested by a Contracting State in accordance with this Article, the other Contracting State shall use its information gathering 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 limitations of paragraph 3 but in no case shall such limitations be construed to permit a Contracting State to decline to supply information solely because it has no domestic interest in such information. 5. In no case shall the provisions of paragraph 3 be construed to permit a Contracting State to decline to supply information solely because the information is held by a bank, other financial institution, nominee or person acting in an agency or a fiduciary capacity or because it relates to ownership interests in a pemon. Article 77 MEMBERS OF DIPLOMATIC MISSIONS AND CONSI]LAR POSTS Nothing in this Agreement shall affect the fiscal privileges of members of diplomatic missions or consular posts under the general rules of intemational law or under the provisions of special agreements. Article 28 AMENDMENTS Upon the mutual agreement of the Contracting States, amendments and additions may be introduced to this Agreement, as separate Protocols and becoming integral parts of this Agreement. These amendments shall enter into force subject to the provisions of Article 29 ofthis Agreement. Article 29 ENTRY INTO FORCE 1. Each of the Contracting States shall notiS in written form the other through diplomatic channels of the completion of the procedures required by its law for the entry into force ofthis Agreement. 2t 2. This Agreement shall enter into force on the first day of the third month next following the receipt of latter notiFrcation from the Contracting States indicating the completion of the legal procedures n€cessary for the entry into force of this Agreement. This Agreement shall have effect in respect of taxes for any fiscal year beginning on or after ln January in the calendar year next following that in which the Ageement enters into force. Article 30 TERMINATION This Agreement shall remain in force until terminated by a Contractjng State. Either of the Contracting State may afler the expiration of a period of five years from the date of its entry into force, terminate this Agreement, by giving wriften notice of termination to the other Contracting State through the diplomatic channels at least six months before the expiration of calendar year. In such event, this Agreement shall cease to have effect in respect of the taxes for any fiscal year beginning on or after I't January in the calendar year next following that in which the notice of termination has been given. 22 IN WITNESS WHEREOF the undersigned, duly authorized thereto, have signed this Agreement- Done in duplicate at Manama this I 8th day of July 201 l, in Georgian, Arabic and English Languages, all three texts being equally authentic. In case of divergence between the texts, the English text shall be the operative one. For the Govemment of Georgia For the Govemment of the Kingdom ofBahrain 23