„საქართველოსა და ესტონეთის რესპუბლიკას შორის შემოსავლებსა და კაპიტალზე ორმაგი დაბეგვრის თავიდან აცილებისა და გადასახადების გადაუხდელობის აღკვეთის შესახებ" შეთანხმებაში ცვლილებების შეტანის თაობაზე" 2010 წლის 17 ივლისს ხელმოწერილი ოქმი"

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PROTOCOL AMENOING THE CONVENTION BETWEEN GEORGIA ANO THE REPUBLIC OF ESTONIA FOR THE AVOIOANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION TAXES ON INCOME ANO ON CAPITAL TO RESPECT WITH Georgia and The Republic of Estonia, DESIRING lo conclude a Prolocol to amend lhe Convenlron between Georgia aJttre neorjUtic ot Esionia for the avoidance of double laxalion and the ii"-r.niion Lt nscat evasion wdh respect to taxes on rncome and on capital' llmea at fUitlsion 18 December 2006 (hereinafler referred to as 'the C6nvention"), which will form an rntegral parl of lhis Convention' Have agreed as follows Article I Paragraph 3 of Arlicle 5 (Permanenl Establishmenl) shall be deleled and replaced by the following: '3 A building site or conslruclion or inslallalion project conslilutes a permanenl establishmenl only if it lasts more lhan nine months " Article 2 Article 1O (Divrdends) shall be deleled and replaced by lhe following: "Artrcle 10 DIVIDENDS 1 Dividends paid by a company whrch rs a residenl of a Contracting Slale lo a resident of lhe olher Conlracling State and beneficially owned by thal resident ol lhe olher Contracling Slate shali be taxable only in thal olher State 2- The lerm "divdends'as used rn lhis Article means income from shares or olher rights, not being debt-claims, particrpating in prof s, as well as income from other ghls which is subjected lo the same taxalion trealmenl as income from shares by lhe laws of the Slale of which the company making ihe distribulion is a resident 3 The provisions ol paragraph 1 shall not apPly if lhe beneficral owner of the dividends, being a resdenl of a Conkacting Slate, carries on business in the other Coniracling State of which the company paying the dividends is a residenl, lhrough a permanent establishmenl siluated therein, or performs in lhat other State rndependent personal services from a lixed base siluated therein, and lhe holding in respect of which the dividends are paid is etfectively connected with such permanenl eslabtishmenl or lixed base ln such case lhe provisions of Arlicle 7 or Article 14, as lhe case may be, shall apply 4 Where a company which is a resideni of a Conlracling State derives profits or income from lhe olher Contracting Slale, ihat other Stale may noi impose any tax on the dividends paid by lhe company, excepl insofar as such dividends are paid to a residenl of lhal olher Slale or insofar as the holding in respecl ol which lhe dividends are paid is effeciively connecled with a permanent eslablishment or a fixed base siluated in lhat other Stale, nor subject the company's undislributed profils lo a lax on lhe company's undistribuled profits, even if lhe dividends paid or lhe undislributed prolits consisl wholly or parlly of proflls or income arising in such olher Stale " Article 3 (lnterest) and replaced by the following: shall be deleted Arlrcle 11 "Arlicle 11 INTEREST Inlerest ansing in a Contracting Stale and beneficially owned by a resident ofthe olher Conlracting Slate shall be laxable only in thal other State 1. The lerm "interest'as used in lhls Arlicle means income from debl-claims iina, wn"tn". or not secured by morlgage and whelher or nol carrying a 2 Jf rncome lrom "u"ry uotr ti oarti"ioat. in lhe debto/s profits and rnorparlrcular' rncludrng debenlures from bonds ;;;r;;.i"I iJcunties ana income to such securilres, bonds or debentures The term pna"" ii"alr.i Iinieresl" shall "tlaching "nO nol lnclude any lncome which is treated as a dividend under the 10 Penaily charges lor late payment shall nol be regarded ,ii""i""" "inrr"r"purpose Article. as inlerest for the ol this apply if the beneficial owner of lhe 3. T carries on buslness in the other e inlerest, a permanent establishment hrough Contract personal services lndependent r Stale situated respect ol which the in debl-clarm lhe ffi'-"-fr"a base situaled therein, and with such permanent establishmenl or iri"i""r ii-p"io is etfectively connecled may case 14' as the Ariicle 7 or theprovisions of Article iii"a t"." in "r"r, ""se be, shall apply payer is lnlerest shall be deemed lo arise in a Contracting Stale when the 4 whelher paying interest person lhe a ,"slo"nioiir,"t sr"t" where however, the of a Contracting Slale or not' has in a contracling stale a il;;;ii;;i r a fixed base in conneclion with which lhe "I#rl"niwhich the nlerest is paid was incurred and such inleresl.is il;;iJ;;";; "ir"ori"rt-ent lnleresl snalr oe borne bv such Dermanent establishment or fixed base' lhen such . tr," State in which lhe permanent establishmenl or llxed base i."rjtl rs silualed "i.:" belween lhe q:y"l-1.d-:h^1 5 Where. by'orreason ol a special relalronshrp olher person' lhe amounl oI some and them bolh of between ieneficial owner it is paid' exceeds-the il j;;"1, traving ,egard 10 the debt-claimnforbywhich the payer and lhe beneficial amounl whrch provEions of lhrs Arlicle sha lhe owner in the such case' the excess pan oI lne apply only lo to lhe latYs of each Contracting Slate' paymenls sha ns of lhis Convention'" due regard be Article 4 Article 12 (Royaltres) shall be deleted and replaced by the following "Article 12 ROYALTIES Royalties arising in a Conlracting Slate and beneficially .:*n:9 -!y " rn olher Slale resident oithe olher Co;lractrng State shall be laxable only lhal 1 The ferm toyallies" as used in lhis Arlicle means paymenls of any kind Lceived as a consideration for the use of, or the right to use, any copyrighl of lapes lilerary, artislrc or scientific work including cinematograph lllms and fllms or modeL' toi ,"oio ot televisDn broadcasting, any palent, trade mark, desqn or plan, secret formula or process, or for the use of, or the righl to use, induslrial commercial or scienlific eQuipment, or for lnformalion concerning indirstrial, commercial or scienlific expenence 2 3 The provisions of paragraph 1 shall not apply if lhe beneficial owner of the royalties, being a resident of a Conlracling Stale, carries on business in lhe olher Contracling State in which lhe royallies arise, through a permanent establishmenl silualed therein, or performs in lhat other Slate independent personal services kom a flxed base silualed therein, and the righl or property in respect of which lhe royallies are paid is effeclively connecled wilh such permanent eslablishmenl or fixed base ln such case the provisions of Arlicle 7 or Article 14, as the case may be, shall apply 4 Royalties shall be deemed lo arise in a Conlracling Stale when lhe payer is a resident of lhat Slale Where, however, the person paying the royallies, whelher he is a resident of a Contracting State or not, has in a Contracling Slale a permanent establishmenl or a lixed base in connection with which ihe liabilily lo pay lhe royalties was incurred, and such royalties are borne by such permanenl establishmenl or llxed base, then such royaliies shall be deemed lo anse in lhe Slale in which the permanent establshment or fixed base is situated 5 Where, by reason of a special relalionship between the payer and lhe beneficial owner or between bolh of them and some other person, the amount of lhe royahies, havrng regard to lhe use, right or information for which lhey are pard, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in lhe absence of such relationship, the provisions o, this Article shall apply only lo lhe lasl-mentioned amounl ln such case, lhe excess part of lhe payments shall remain taxable according lo lhe laws ol each Contracting State, due regard being had to lhe olher provisions of this Convention " Article 5 Arlicle 13 (Capnal Gains) shall be deleied and replaced by the following "Arlicle 13 CAPITAL GAINS 1 Gains derived by a resident of a Contracting State from lhe alienation of immovable property referred to in Article 6 and s[uated in the other Contracting Slale may be tared in that olher State 2 Gains from the alEnalion of movable property forming part of the business property of a permanent establishmenl which an enterprise of a Contracting State has in lhe olher Contracling Stale or of movable property pertaining lo a fixed base avaalable lo a residenl of a Conlracting State in lhe olher Contracling Stale for the purpose of performing independenl personal services, including such gains lrom lhe alienalion of such a permanent eslablishment (alone or with the whole enterprise) or of such llxed base, may be laxed in that olher Stale 3 Gains from lhe alienalion of ships or aircraft operaled in inlernalional lratfic or movable property perlaining lo lhe operalion ol such ships or airc.atl, shall be laxable only rn the Contracling Slate in which lhe place ol effective managemenl ol the enterprise is siluated 4 Gains derived by a resident of a Conlracting Stale from the alienalion of shares deriving more lhan 50 per cent of their value directly or indireclly from immovable property situated in lhe other Conkacting Stale may be taxed in that other Slale 5 Gains from lhe alienation of any property olher than lhal referred lo rn paragraphs 1, 2, 3 and 4, shall be taxable only in the Conlracling Slale of which lhe aiienator is a residenl " Article 6 Paragraph 1 of Micle 23 (Elimrnation of double taxation) shall be deleted and replaced by the following "'t ln the case of a resident of Eslonia, double taxation shall be avoided as followsl a) where a residenl of Estonia deaives income or owns capalal which, in accordance with lhe provisions of thts Convention, has been taxed in Georgia, Estonia shall, subject to the provisions of su paragraph b) exempl such income from lax. where rn accordance wilh any provtsion of lhe Convenlion income derived b) or capilal owned by a residenl ol Estonia is exempl from lax ln Estonia, Estonia may nevertheless, in calculaling lhe amount of tax on the remaining income or capital of such resident, lake into account the etempled income or capilal " A,ticle 7 Arlicle 26 (Exchange of information) shall be deleted and replaced by the following: 'Arlicle 26 EXCHANGE OF INFORMATION 1 The competenl aulhorities of the Conlracling States shall exchange such information as such informalion is foreseeably relevanl for carrying oui lhe provisions of this Convention or to the adminislration or enforcement of the domeslic laws conceming taxes of every kind and descriplion imposed on behalf of the Contracting States, or ol lheir polilical subdivisions or local aulhordies, insofar as the taxation thereunder is nol contrary lo lhe Conventon The exchange of inlormalron is not restricted by Adicles 1 and 2 2 Any informalion recerved under paragraph 1 by a Conlracling State shall be kealed as secrel in lhe same manner as inlormation obtained under the domestic laws of that State and shall be disclosed only lo persons or authorilres (including courts and adminislralive bodies) concerned with the assessment or colleclion of, lhe enforcement or proseculion in respect of, or lhe detehinalion of appeals in relation lo the taxes referred lo in paragraph 1, or the oversight ol the above Such persons or authorities shall use the informalion only for such purposes They may disclose lhe information in public court proceedings or in judicialdecisions ln no case shall lhe provisions ot paragraph 1 and 2 be conskued so as to 3 rmpose on a Contracling State the obligalion a) to carry oul adminislrative measures al variance with lhe laws and administrative praclice of thai or of lhe other Conlracting State, b) to supply informatDn which ls nol obtainable under the laws or in lhe c) normal course of the admrnislration ol lhat or of the other Conlracling Slate: to srrpply informaiion which would disclose any trade, business, industrial, commerctal or professional secrel or trade process, or informalion the disclosure of which would be conkary to public poticy (pubtic order) 4 lf informalion is requesled by a Contracling Slate in accordance wilh lhis Arlicle, the other Contracling Slate shall use ils information galhering measures to oblain the requesled inlormation, even though lhal other Siate may not need such informalion for ils own tax purposes The obligation conlained in lhe preceding sentence is subject to lhe limitations of paragraph 3 bul in no case shall such limitalions be construed lo permil a Conlracting Slale to dectine lo supply informaton solely because it has nO domestic interesl in such hformalion 5 ln no case shall the provisions ol paragraph 3 be conslrued to permit a Coniracling Slate to decline to suppty informalion solely because the information is held by a bank, olher linanciat institulion, nominee or person acting in an agency or llduciary capacity or because il relates io ownership inlerests in a person. Article E l) The Contracting Slates sha noiify each other that the constilutional requiremenls for lhe entry inlo force of this protocol have been complied with_ 2) The Protocol shall enter into force on the dale of the taler of the nolillcations refered to in paragraph 1 and its provisions shalt have effect in both Contracting Slalesi a) in respecl of taxes withheld at source, on income derived on or afler the first day of January in the calendar year nexl following lhe year in which lhe protocol enlers into forcei b) in respect of olher laxes on income, and laxes on capital, for laxes chargeable for any fiscal year beginning on or afler lhe llrsl day of January in the cjlendar year nexl following lhe year in which the prolocol enters inlo force Done in duplicale, at _this 201_, in lhe _day of _ Georgian, Estonian and Engtish languages, both texts being eqr_talty aullr-entic tn the case of divergence of interprelat@n lhe English text shall prevaii. For Georgia For the Republic of Estonta

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Cruusia ja EestiVabariigi vahelise nrlu- ja kapitalimaksudega topeltmaksuslamise valtimise ning maksudest hoidumise tdkestamise lepingu muutmise protokoll Cruusia ja Eesti Vabariik, soovides sdlmida protokolli, millega muudetalse 18. desembril 2006 Tbilisis allakidutatud Gruusia ja Eesti Vabariigi vahelist tulu-ja kapitalimaksudega topeltmaksustamise vSltimise ja maksudest hoidumise t6kestamise lepingut (edaspidi l€ping), mis moodustaks lepingu lahutamatu osa, on kok-ku leppinud jitgmises Artikkel I Lepingu anikli 5 (Piisiv regewskoht) l6ige 3 kusrutatakseja asendatakse jXrgnevaga: "3 Ehitusplatsi v6i ehitus- v6i seadmestamisldid kiisiEtakse pusiva legevuskohana iiksnesjuhul, kui seal tegutsetakse vdi selliseid l6id tehakse iile uheksa kuu.,, Artikkel 2 Lepingu artikkel l0 (Dividendid) kustutatakse ja asendatakse jtirgnevaga: "Anikkel l0 DIVIDENDID Dividendi, mida lepinguosalise riigi residendist eriUhing maksab reise lepinguosalise riigi residendist dividendisaajale, maksustab ainult see teine Iepinguosaline rilk. 2. Selles afiiklis kasitatakse dividendina tulu osalusest v6i muust kasumi saamise digusest (mis ei ole v6lan6ue) ning teisrest 6igustest saadavat tulu, mida malsustatakse nagu tulu osalusest selle lepinguosalise riigi seaduste kohasell, mille residenl on kasumtaotist maksev iiriithing. 3 L6iget 1 ei kohaldata, kui lepinguosalise riigi residendist dividendisaaja eri_ v6i kutsetegevus toimub piisiva tegevuskoha v6i kindla koha kaudu teises lepinguosalises riigis, mille resident dividendi maksev iiriuhing on, ning ta saab dividenji s;ses pusiva tegewskoha v6i kindla koha kaudu toimuva fi_ vdi kutseregevusega Seljuhul kohaldatakse artiklit 7 v6i I4. 4 Kui lepinguosalisc riigi residendisr Ariiihing saab tulu teisest lepinguosalisest riigist, ei v6i see tcine lepinguosaline riik maksustada e;uhingu makstavat diviaenai egayaotamata kasumit, kuigi need sisaldavad tulu, mis on rekkinud=selles teises tepinguoiali'."s ,,,gis; seerikchti teise lepinguosalise riigi residendile maksrava dividendikoira ega sellelt osaluseh makstava dividendi kohta, mis on seotud selles teises lepinguosaliis riigis asuva ptlsiva tegevuskohaga v6i kindla kohaga." Artikkol l Lepingu artikkel I I (lntress) kustutatakseja asendarakse j zirgn evaga: "Artikkel I I INTERESS saaja on teise lepinguosalise riigi ja mille tntressi, mis tckib lePinguosalises riigis line riik' iesident, maksusrab ainult see teine lcpinguos 2 Selles artiklis kasitatakse intressina tulu vdlandudesl' tag eelk6ige tulu v Moiste intress tagatud v6i ".rilo"iur"i "iiri", olenemata sellest' kas ndue on vdlgniku kasumis v6i mitte' ja nendega seotud maksetest' tatavat tutu Hilinenud makse telle anikli t'iihenduses intressina ei kasitata isi residendist intressisaaja ari- v6i klndla koha kaudu teises lepinguosalises usiva legevuskoha vdi kindla koha kaudu v6i 6udelt. Sel juhul kohaldatakse artiklir 7 14. 4, Intless on tekkinud lepinguosalises riigis, resident. Kui v6lgnevus, millelt intressi has toimuva ?iritegevuse koha riigis, riigi resident v6i mitte kui intressi maksab selle Iepinguosalise riigi m vdi nende mdlema ning muu isiku erisuhle tdttu oleksid inrressi makstava intrcssi summa selle summa' milles artiklrt t-la koklu lcppinud ilma sellise suhleta' kohaldatakse.sedakummasi *JrL enotnmalstud inrress maksustatakse :ffiii " ilpl"g.";;tiigr t"aduste kohaselt, arvestades lepingu teisi satteid 5. Kui intressi maksja ja intressi saa.ia ;i;;;;l;;;t"& , .ii"*i rffiii;;ili'*-,nu "tttt' Artikkel 4 Artikkel l2 (Litsentsitasu) kustutatakse ja asendatakse j iirgnevaga: "tutikkel 12 Litsentsitasu ja on teise lepinguosalise riigi I. Liisentsitasu, mis tekib lepinguosalises riigis mille saaja riik' resident, maksustab ainult see teine lepinguosaline litsensitasuna makser, mida saadakse kirjandus- v6i kunstiteose to- v6i televisioonisaate salvestise) vdi teadustbd , Plaari v6i salajase valemi v6i guse eest v6i tiiajstus-, kaubandus- i:ililiilk*i;"kre teadusalase oskusteabe kasutamise voi kasutamise 6iguse eest I L6iget I ei kohaldata, kui lepinguosalise riigi rcsidendist litsentsitasu saaia eri- vdi kubet;gevus toimub piisiva tegevuskoha vdi kindla koha kaudu teises lepinguosalises riigis, kus litsentsitasu tekib ja kus ta saab litsentsitasu Piisiva tegevuskoha v6i kindla koha kaudu toimuvas iiri- v6i kutsetegeluses kasutatavast 6igusest vdi varast Sel juhul kohaldarakse aniklit 7 vdi I4. 4. Litsentsitasu on tekkinud lePinguosalises riigis, kuitasu maksja on selle riigiresident Kui litsentsitasu maksmise kohustus on seotud Piisivas tegevuskohas vdi kindlas kohas toimuva ?ti- v6i kutsetegevusega ning litsentsitasu maksmise kulu kannab pilsiv tegevuskoht vdi kindel koht, on litsentsitasu tekkinud piisiva tegevuskoha vdi kindla koha riigis, olenemata sellest, kas litsentsilasu maksja on lepinguosalise riigi resident vdi mitte 5. Kui litsentsitasu maksja ja litsentsitasu saaja v6i nende mdlema ning muu isiku erisuhte t6ftu iiletab asja kasutamise, kasutanise 6iguse voi oskusteabe eest makstav litsentsitasu selle summa, milles oleksid litsentsitasu maksjaja litsentsitasu saaja kokku leppinr.rd ilma sellise suhteta, kohaldalakse seda aniklil ainult viimati nimetatud summa suhtes Enammakstud litsentsitasu maksustatakse kummagi lePinguosalise riigi seaduse kohaselt, arvestades lepingu teisi safteid." Artikkel 5 Artikkel I3 (Kasu vara v66randamisest) kustutatakse ja asendatakse jArgnevaga: "Arliklel l3 KASU VARA VooRANDAMISEST L Kui lepinguosalise riigi resident saab kasu afliklis 6 meemtletud ja teises lepinguosalises riigis asuva kinnisvara v66randamisest, v6ib kasu maksustada selles teises riigis. 2. Kui lepinguosalise riigi resident saab kasu sellise vallasvara vdSrandamisest, mida ta kasutab teises lepinguosalises riigis pilsiva tegevuskoha eritegevuses v6i kindlas kohas oma kutsealal tegutsedes, v6i piisiva tegevuskoha (eraldi vdi koos enevdttega) v6i kindla koha v66randamisest, v6ib kasu maksustada selles teises riigis 3. Kui lepinguosalise riigi ettev6tja saab kasu rahvusvahclises veos kasutatava Iaeva v6i dhusdiduki vdi nende kasulamisega seotud vallasvara vodrandamisest, maksushlakse kasu ainull selles riigis, kus asub ettevdtja kdrgeim juhtimisorgar. saluse, mille v?ifius tuleneb vuihemalt 50 pinguosalises riigis a-suvast kirulisvaBst, elles teises riigis. 5. Ldigetes l, 2, 3 ia 4 kiisitlemata vara vara vOorandaja residendiriigis " vddrandamisest saadav kasu maksustatalse ainult Aniklel 6 Anikli23 (Topeltnaksustamise vatlimine) l6ige I kustutatakseja asendatakse jitgnevaga: jergmisell: "1, Eosti residendi Puhul velditakse topeltmatsustamist selle lepingu kohaselt.on ii".ii *tiO""i tLU tulu v6i kui tal on vara' mida vabastab Eesti selle tulu maksust' arvestades punktib; maksust kohaselt on Eesli residendi tulu vdi vara Eestis i.rif"iirg, ja varalt tulult ,"i^["*i, ,oiu e*ti selle arvesse vona oma residendi iilej2ienud maksusurnrnat arvutades." t ;"ilil;a;r;i;, ,0".-*flli Artikkel 7 Artikkel 26 (Teabevahetus) kustutatakse ja asendatakse jtugnevaga: "Anikkel 26 TEABEVAHETUS tingimusel, et maksustamine ei ole piira. lepingu epingu Eitmiseks ja riigisiseste lePinguosalises riigis, selle kehtestatud maksude kohta Artiklid I ja 2 teabevahetust ei salisest riigist l6ike I alusel saadud teavet lusel saadud teavetl leave antakse iiksnes kes ldikes I viidatud aebusi lahendab v6i teostab ecltoodu ul€ j&elevalvel Teavet k Toavet vdib avaldada avalikul kohluistungil v6i kohtuotsuses Ldikeid I ja 2 ei t6lgendata leprnguosalise 'ii8i kohustusena: loetletud eesmiirkidel rakendada haldusabindusid, mis on vastuolus lepinguosaliste riikide seaduste ja halduspraktikaga; anda teavet, mis ei ole lepingr-rosaliste riikide seaduste alusel v6i lavapdmses haldusmenetluses kdttesaadav ; anda tcavet, mis sisaldab tui- vdi kulsesaladust v6i tootmisprotsessi kiisitlevaid salajasi andmeid, v6i teavet, mille avaldamine on vastuolus avaliku korraga' Kui lepinguosaline riik on selle artikli kohaselt taotlenud teavet, siis teine lepinguosaline riik v6tab n6utud teabe saamiseks meetmeid kajuhul, kui see teine riik ei vaja sellist maksualast teavet enda tarbeks Eelmises lauses satestatud kohustus on piiratud l6ikega 3' kuid seda piirangut ei v6i iihelgi juhul tdlgendada kui lepinguosalise riigi 6igust keelduda teabe andmisest ainult riigisisese huvi puudumise 16ttu. L6igel I ei tdlgendata lepinguosalise riigi v6imalusena keelduda leabe andmisest ainult seet6ttu, et teabe valdaja on kJediidiasutus, mdni muu finantsasutus, esindaja, usaldusisik, varahaldur vdi teave puudutab osalusl isikus." Artiklel 8 Lepinguosalised riigid edastavad teineleisele teale protokolli j6ustumiseks vajalike pdhiseadusest tulenevate nduete taitmise kohta. Protokoll j6ustub lSikes I nimetatud hilisema teate kuupaevast ning seda kohaldatakse molcmas lepinguosalises riigis: lepingu jdustumisele jE{gneva kalendriaasta L jaanuarist saadud tulult kinnipeetava maksu suhles: lepingu j6ustumisele jiirgneva kalendriaasta L jaanuaril v6i hiljem algaval majandusaasral saadud tulult v6i varalt tasutava muu maksu suhtes juulil20l0 Almat6s kahes eksemplaris gruusia, eestija inglisc keeles, Koostatud kdik t€kstid on vdrdselt aulentsed. T6lgendamiserinevuse korral voelakse aluseks ingliskeelne tekst. - Gruusia nrmel Eesti Vabariigr nimel