„საქართველოს მთავრობასა და ისრაელის სახელმწიფოს მთავრობას შორის შემოსავლებზე ორმაგი დაბეგვრის თავიდან აცილებისა და გადასახადების გადაუხდელობის აღკვეთის შესახებ" შეთანხმება და შეთანხმების ოქმი"
📋 განხილვის ეტაპები
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📄 საქართველოს პარლამენტის ბიუროს გადაწყვეტილება ნორმატიული აქტის პროექტის განხილვის პროცედურის დაწყების შესახებ (67 KB)
📄 საქართველოს პრეზიდენტის წარდგინება (149 KB)
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სხდომაზე განსახილველი პროექტი
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🏛️ კომიტეტები
- საფინანსო-საბიუჯეტო კომიტეტი წამყვანი კომიტეტი
- საგარეო ურთიერთობათა კომიტეტი კომიტეტი რომლის დასკვნაც სავალდებულოა
- განათლების, მეცნიერებისა და კულტურის 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
📅 დამატებითი ინფორმაცია
ბიუროზე განხილვის თარიღი 2010-06-07
ბიუროს ნომერი 127
📜 ტექსტი
საქართველოს პარლამენტის ბიუროს გადაწყვეტილება ნორმატიული აქტის პროექტის განხილვის პროცედურის დაწყების შესახებ
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სხვა
PROTOCOL
oD aho ConveDtio[ bctiyeen the Govertrment ofGeorgia atrd
lhe Covernment ofthe State oflsrael
E-Df DuubleTf,xatiurrrr+tlrrPreventiorDf
Fisca
with Respeci to Taxes on Itrcome
At the monent of signing th€ Convention between the Govemment of Georgia and the
-{urthe-Ayoidfirf,
Government of the State of Israel for the avoidance of double taxation and the preveDtion of fiscal
evasion with respect to taxes on income, the undersigned have agreed on the following provisions
which shall form an integral part ofthe Convention:
Ad Article 4, paragraph I
It is understood that for 0re puposes of this Convention, the "place of regishation" criteria does not
rolate to the registration ofa pemanent establishment in a Contracting State.
Ad Article ll, paragraph 3
Regarding Georgi4 the term "Central Bank" means "The National Bank ofGeorgia".
In witness whereof, the undersigned, duly authorized thereto, have signed this Protocol.
day of
2010, which conesponds to t}e
Done at
on the _
and English languages, all
5770,
in
duplicate
in
the
Georgian,
Hebrew
day of
texts being equally authentic. In case of divergence belween any of the texts, the English text shall
prevail.
For the Govemment ofthe State oflsrael
სხვა
bli?rurrD
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შეთანხმება
CONVENTION
BETWEEN
THE GOVERNMENT OF GEORGIA
ANI)
THE GOVERNMENT OF THE STATE OF ISRAEL
FOR
THE AVOIDANCE OF DOUBLE TAXATION
ANI)
THE PREVENTION OF FISCAL EVASION WITH RESPECT
TO TAXES ON INCOME
'lte Govemment of Georgia and the Governmcnt of the State of Israel, desiring to conclude
Convention for the avoidance ofdouble taxatio[ with respect to taxes on income,
Have agrced as follows:
Article I
PERSONS COVERED
This Convention shall apply to persons who are resid€nts ofone or both ofthe Contractitrg States.
Anicle 2
TAXES COVERED
l.
This Convention shall apply to taxes on income imposed on behalf of a ContEcting Stale or
local authorities, irrespective ofthe manner in which they are levied.
2.
There shall be regarded as taxes on income all taxes imposed on total income or on elements of
incDme, including taxes on gains from the aliemtion ofmovable or immovable property, as well
as taxes on capital appreciation.
3.
The existiDg taxes to which this Convention shall apply arc in particular:
a)
in Georgia:
(i) profit tax;
(ii) income t x;
(hereinafler refened to as "Georgian Tax");
b)
4
in lsrael:
(i) the income tax and company tax (including tax on capita.l gaim); and
(ii) tbe tax imposed on gains from the alienation ofproperty according to the Real Estate
Taxation Iaw.
(hereinafter refened to as "Israeli Tax")
This Convention shall also apply to arly identical or substantially similar taxes that are imposed
affer the date ofsignature ofthis Convention in addition to, or in place of, the existing taxes. The
competent authorities ofrhe Contacting States shall notiff each other ofany significant changes
that have been made itr their respective taxatiol laws.
Article 3
GENERAL DEFINITIONS
L
For the purposes of this Convention, unless the context otherwise requires:
a) the term "Georgia" means the le[itory recognised by t]re internationd community within the
sLtebordersofGeorgia,includinglandtenitor,intemalwatersandterritorialse4theairspace
above them, io resp€ct of which Georgia exercises its sovereignty, as well as the contiguous
shelfadjacent to its lerritorial sea, in respect
ofwhich Georgia may exercise its sovereign rights in accordance with the intemational law.
Zone, the exclusive economic zone ard continental
Israeffi
irrrgeographi caf scnsrcompri
thc terrn-Israel-rneanrthrStateof
the territory in which the Govemment of the State of lsrael has taxation rights, including its
territorial sea, as well as those maritime areas adjaceDt to the outer limit of the territorial sea,
including seabed and subsoil thereof over which the State of Israel, in accordance with
intemational law and the laws of the State of Israel, exercises its sovereign or other rights and
jurisdictiotr.
c) the t€rms "a Cootracting Statc" and 'lhe other Contracting State" mean Georgia or Israel, as
lhe context requircs;
d) the term "person" includes an individual, a company and any other body ofpenons;
e) the term "company" means any body coryorate or any entity which is treated as a body
corporate for tax PuPoses;
,'entelprise of a Contracting state.' and .'enterprise of the other Contracting State,.
enteryrise
mean respectively an enterprise carried on by a resident of a Conh"acting State aDd an
carried on by a resident ofthe other Cont'acting State;
0 the tems
y a ship or aircraft operated by an
g) the term "intemation
E ,"rp.ir" rlut hu" is pt
ship or aircrafr is
CoDtracting State, except when the
r Contracting State;
operaie
h) the te
ii) i,
(ii) in
or its authorized representative;
his authorized representative
i) the
(ir
iti,1
the citizcnship ofa CoDtracti.Dg State i
ership or association deriving its status as such fiom the laws in
force in that Contracting State.
j) the term "business" includes the performance ofprofessional services and ofolher actiYities of
an independent character.
State' any term not
As regartls the application of this Convention at any time by a Contracting
has at that
definel rherein ,hutl, ,nltt, the codext oth€rwise requires, have the meaning that it
applies,
tir* ,ia* m r"* that state for the puposes of the taxes to which this convention
given
to the
tt e aPplicable lax laws of that State prevailing over a meaning
,n0", "r
-y rn-"",IDgother
laws ofthat State.
lerm under
Article 4
RESIDENT
State" means any persoD
For the ourooses of this Convention, the tem "resideut of a Contracting
uri st t", is ii"bt" to tax tlrcrein bv reason of his domicile' residence' place
;;, il;ffi;;
;
of incorporation or place of reglstration, placc of management or any olher criterion of a similar
natue and also includes that State or local autho ty thercof. This tem, however, does not include
aDy person who is liable to rax in that State in respect only ofincome from sources in that State or
Wlere by reason ofthe provisions of paragraph I of this Articlc an individual is a resident of both
Contracting States, then his status shall b€ determined as follows:
a) he shall b€ deemed to be a resident only ofthe Contracting State in which he has a permanent
home available to him; if he has a permanent home available to him in both Slates, he shall be
deemed to be a resident only of the State with which his personal and economic relations are
closer (centre of vital interests);
b) if tie State in which he has his centre of vital interests cannot be determined, or ifhe has not
a pemanent home available to him in either State, he shall be deemed to be a resident only of
rie State in which he has an habitual abode;
c) if he has an habinral abode in both States or in neirtrer of them, he shall be deerned to be a
resident only of the State of which he is a natioml ;
d) if he is a national of both States or of neither of them, the competent authodties of the
Contacting States shall setde the question by mutual agrcement.
3. Where by reason of the provisions of paragraph I of this Anicle a pe$on other than an individual
is a resident of both Contracting States, then it shall be deemed to be a resident only of the State in
which its place ofefeclive management is situated.
Article 5
PERMANENT ESTABLISHMENT
I
For the purposes of this Convenlion. the term "permanent establishmeol" means a fixed qlace of
business though which the business of an enterp s€ is wholly or partly carried on.
2
The tem "pemanent establisbment" includes especially:
a) a place of management;
b) a branch;
c) an office;
d) a factory;
e) a workshop and
a mine, an oil or gas well, a quarry or any other place of extraction of natural resources
f;
3.
A building site or construction or installation project constitutes a pemanent establishment only if
it lasts more than dne months.
4
Notwithslanding the preceding provisions ofthis Article, the term "permanent establishment" shall
be deemed not to include:
a) the use of facilities solely for the purpose of storage, display or deliYery of goods or
merchandise belonging to the enterprise:
b) the maintenance oia itock of goois or merchandise belonging to the enterprise solely for the
purpose ofstomge, display or delivery;
c) the maintenance ofa stock of goods or merchandise belonging to the enterprise solely for the
'purpose ofprocessing by another enterprisel
d) thc maintenance of a fixed place of business solely for the purpose of purchasing goods or
e)
the maintenance of a fixed place of business solely for [re purpose of carryiag on, for lhe
enterprise, any other activity ofa preparatory or auxiliary character;
the maintellance of a fixed place of business solely for any combination of activities
mentioned in sub-paragraphs a) to e) of this pamgaph, provided that the overall activity of the
fixed place of business resulting from this combination is of a preparatory or auxiliary
character.
Notwithstanding the provisions ofparagraphs I and 2 ofthis Article, where a p€rson -other than atr
agent of an independent status to whom pamgaph 6 of this tuticlc applies- is acting on behalf of
an eDterprise and has, and habitually exercises, in a Contracting State an authority to concludc
coDhacts in the name of the eDterprise, that enterprise shall be deemed to have a permanent
estabtishment in rhat State in rcspect of any activities which that person undertakes for the
entsrprise, unless the activities of such p€rson arc limitcd to lhos€ mentioned in paragr4ph 4 of this
Articie which, if exercised through a fixed place of business, would not nake this fixed place of
business a permanent establishmeot under the Fovisions of that pardgraph.
An enterprise of a Contmcting State shall rot be deemed to havc a p€rmanent cslablisbment in the
other Co;tacting State merely because it caries oD b,siness in that State though a broker, general
commission agent or ary other agent of an independeDt status, provided that such persons are
acting in the ordinary course oftheir business.
The fact that a oompany which is a resident of a contracting state coDtlols or is controlled by a
company which is resident of the oth"' Contacting State, or wlich caries on business in that
othei Stute (*h"ther tt.ough a pffmanent establishment or othcrwise), shall not of itself constitute
eitier company a permancnt establishment ofthe other.
i
Anicle 6
INCOME FROM IMMOVABLE PROPERTY
I
lncome derived by a resident of a contracting state from immovable prop€rty (including income
from agriculture or forestry) situated in the other Contracting State may be taxed in that other
State.
The term "immovable property" shall have the mqning which it has under the law of
on is situated. The term shall in any case include
stock and equipment used in agriculture and
law respecting landed prop€rty apply, usufruct of
ed payments as considemtion for the working of,
or the right to work, mineral deposits, sources and other nahlal resources; ships and aircrafl shall
not be regarded as immovable property
the
the direct use'
The provisions of paragraph I of this Article shall apply to income derived from
letting, or use in any other fomr of immovable property'
4. the provisions of paragraphs I and 3 of this Article shall also apply to the income from
immovable property of an enlerprise.
Article 7
BUSINESS PROFITS
l. The profits of an enterprise of a Contracting State shall b€ taxable only in that Stale ur ess the
ente.prise carries on business in the other Coftracting State though a pemanent establisbment
situated therein. lfthe enterprise carries on business as aforesaid, the proftts ofthe enterprise may
b€ taxed in the other State but only so much of them as is attributable to that permanent
establishment.
2.
Subject to the provisions of paragraph 3 ofthis Article, where an enterPrise ofa Contracting State
carries on business in the other Contacting State through a permanent establishment situated
tlerein, tbere shall in each Contracting Stale be attdbuted to that permanent establisbment the
profits which it might be exp€ct€d to make ifit werc a distinct and sepante enterprise engaged in
the same or similar activities under th€ same or similar conditions and deating wholly
indep€ndently with the enterprise ofwhich it is a permanent establishment.
3.
lo detemining the profits of a permanent establishmetrt, there shall be allowed as deductions
expenses which are incuned for the purposes of the permanent establishment, including executive
and general administrative expenses so incurred, whether in the State in which the permanent
establish-Dent is situated or elsewhere.
4.
Insofar as it has been customary in a Contracting State to determine the Fofits to be attributed to a
permanent establishment on the basis of an apportionment ofthe total profits ofthe etrterprise to its
various parts, nothing in puagtaph 2 of this Anicle shall preclude that ContEcting State fiom
derermining the profits to be taxed by such a.D apportionment as may be customary; the method of
apportiorunent adopted shall, however, be such that the resuit sliail be ar accordance .rith the
principles contained in this Article.
5.
No profits shall be attributed to a pemanent establishment by reason of the mere purchase by that
permanent establishment ofgoods or merchandise for the enterprise.
6.
For the purposes of the preceding paragraphs, the Profits to be attributed to the p€rmanent establishmeni shall be determined by the same method year by year unless there is good and sufficient
reason to the contlary.
7.
where profits include items of income which are dealt with seParately ir other Articles of this
Conrention, then the provisions of those Articles shall Dot be affected by the provisions of this
Anicle.
Article 8
SHIPPING AND AIR TRANSPORT
in
L Profits from the operation of ships ol aircraft in intemational traffic shall be taxable only
situated'
Contracting State in which the place ofeffective management ofthe elterprise is
the
If,the place of ellective managemenl of a shipping enterprise is aboard a ship, then it shall be
deemcd to be situated in the Conlracting State iD which the home harbour of the ship is sihmted,
or, ifthere is no such home harbout, in the Contracting state of which the operator of the ship is a
The provisions of paragraph 1 of this Article shall also apply to profits ftom the participation in a
pool, a joint business or an intemational opeEling agency.
Anicle 9
ASSOCIATED ENTERPRISES
Where
a) ao enterprise of a Contracting State Participates dirEctly or indirectly in the maDagement
conhol or capilal of an enterprise of the odter Cont'acting State, or
b) the same persons participate directly or indirectly in the managemetrt, colltlol or capital of
an enterpdse of a Contracting State and an enterpris€ of the other Contracting State,
and in either case conditions are made or imposcd between the two enterprises in their
co[unercial or financial relations which differ ftom those which would be made between
bdependent enterprises, then any profits which woul4 but for those conditions, have accrued to
one of ttre enterprises, bug by reason ofthose conditions, have not so accrued, may be included
in the profits of that enterprise and taxed accordingly.
2. Where a cotrFacting State includes in lhe profits ofan enterPris€ of that stale - and taxes accor-
dingly - profits on which an enterprise of the other Contracting State has been charged to tax in
that-;6; Shte and 11,e profits so included are profits which would have accrued to the enterprise
of the first-mentioned state if the conditions made between the two entelprises had been those
whicb would have been made between indep€ndent enterprises, then that other state shall make an
amoult
In
appropriate adjustment to the
consiaen rt ualust-€nt justified.
"
orher provisions of this Corlentrorr aDd the
necessary consult each other.
tate
se
ll if
co
Article l0
DTVIDENDS
Dividends paid by a company which is a resident of a Cotrtracting State to a rcsident
Coltracthg Stata may be taxed in that otler Shte
of the other
2. However, such dividends may also be taxed in the Contracting State of which the company paying
owner of the
the dividends is a resident and according to th€ laws of that State, but if the beneficial
not exceed:
dividends is a resident ofthe other Cont'acthg State, fie tax so charged shall
a)
'
0 per rent oflhe gross amourt ofthe dividends ifthe benefrcial owner is a company
(other than a pariership) which holds directly at least l0 p€' cent ofthe capital ofthe
company paying the dividends;
0 per cent of&e goss amount ofthe dividends ifthe beneficial owner
C;ntmcling State or the central bank of that other State;
is the other
c)
0 per cent of the gross amount of the dividends if tle beneficial owner is a pension
fund or other similar institution providing p€nsion schemes in which individuals may
participate in order to secure retirem€nt benefits, where such pension fund or other
similari$titutionirestablishedandrecognized-fortarpulposes in accordancewith
laws ofthat olher State;
the-
d)
5 per cent ofthe gross amount ofthe dividends in all other cases.
This paragraph shall not affect the taxation of the company in respect of the profits out of which
the dividends are paid.
3.
4
5.
The term "dividends" as used in this Article means income from shares, mining shares, founders'
sharcs or other rights, not being debt-claims, panicipating in profits, as well as income from other
corporate rights which is subjected to the same taxation treahnent as income ftom shares by the
laws ofthe State ofwhich th€ company making tbe distibution is a resident.
The provisions of paragraphs 1 and 2 of this Article shall not apply ifthe beneficial omer of tie
dividends, being a resident of a Contracting State, caries on business in the other Contacting
Slate of which the cmpany paying the dividends is a resident tlrough a perrnanent establishment
situated therein and the holding in respect of which the dividends are paid is effectively cormccted
with such permanent establishment. In such cas€ the provisions of Article 7 of this Conv€ntion
shall apply.
Where a company which is a resident of a Contracting State derives profits or income ftom the
otler Contracting State, that other State may trot 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 connect€d with a PemaneDt
establishmenl situated in that other State, nor subject the company's urdistribured Profits to a lax
on the companys undistributed profits, ever if the dividends paid or the undistibuted profits
consist wholly or pad/y olprofits or income arising in sucn other Sale
Article 1 I
INTEREST
1.
2
l.
Interest arising in a ContEcting State and paid to a resident of the other Contracting State may be
taxed in that olher Staie,
However, such interest may atso be taxed in the conkacting state in which it arises and accolding
to the laws of that State, but if the beneficial owner of the interest is a resident of the other
Contmcting State, the tax so charged shall not exceed 5 per cent of the gross amount of the
interest. Tie competent authorities ofthe Contactirg States shall by mutual agreement settle the
mode of application ofthis limitation.
Notwithstanding the provisions of paragraphs 1 and 2 ofthis Article, interest arising in a
Contracting State shall be €xempt ftom tax in that State if it is paid:
a)
to the Govcrnment of the other ContractiDg State, a political subdivision' a local
authority or the Central Bank tlereof;
.b)
by the Govemment of that Conlracting State, a political subdivision, a local authorily
or the Central Bank thereof;
on fund which is a resident ofthe other Con[acti
Statc:
to a resident of tie other Cootr:acting State on corporate bonds kaded on a Stock
Exchange iD the fust-mentioned State and which were issued by a company which is a
resident ofthat State:
e)
in respect of a loan, debt-claim or credit guaranteed or insured by an institution for
insurancp or financing of intemational trade EaDsactions which is wholly oumed by the
oth€r Contracting State.
The provisions of Paragr
paid to a residcnl of the
such interes is paid with
anv merchandise or industrial. commercial or sr
iJntioned State. In such case the provisions ofAnicle 7 ofthis Convention shall apply'
ofevery kin4 whether
The term "i.Dterest" as used ia lhis Anicle means income ftom debt-claims
*""."a by mortgage and whet-her or Dot carrying a right to participate in the debtor's
Drofits. and in particular, income fiom Sove[unent securities
i"bentures, including premiums and prizes atbching to such sec
for
Penalty charges for late payment sha.ll not be regarded as interest
"i ".i
The provisioDs of paragraphs I , 2 and 3 of this Article
interest, being a resident of a Contracting State, carri
ent esta
in which the interest arises, through a
pe
i; r;;i
of which tie interest is paid is e{Iectively connected -with such permanent
"."Lfilf,-""t.
In such case tbe provisioni of Anicle 7 of this Convention shall
apply'
when the payel is the Governrnent of the
Lrterest shall be deemed to arise in a Contracting Slate
paying the
thereof or a resident of thar shte. where, however, the person
6or" o,
"1o"a "r,r,"rity
h" is a resident of a Contracting state or not' has in a .Contracting state a
paid
in connection with which lhe indebtedness on which lhe interest is
""tabli.tunent
'"r" ir.,-.a,
ir"h interest is bome by such permarent establishment' then such interest shall
l, the State in which the permanent establishmenl is situated'
a""r"a to
il;;;,;;th"i
..i*ent
*
-i
".i."
payer and the beneficial owner or between
Where, by reason of a special relationship between the
having rcgard to the debt-claim
both oi them and some other person, the amo nt of the interest,
for which it is paid, exceeds the amount
beneficial owner in the absence of such
to the lasGmentioned amount. In such case, the
according to tlle laws of each Contacting Stat
this Convention
Article t 2
ROYALTIES
oumed by a resident of the other
Rovalties arising in a Contracting State and bsDeficidly
Contracting Stati stnll be taxablc only in that other State'
2. The term "royalties" as used in this Article means payments of any kind rcccived as a
consideration for the use of, or the right lo use, any copyright (including copyright of literary,
--rtisirorscie[ti
-
inenratograpHlrns
secret formula or process, or for information conceming industrial, commercial or scientific
experience.
3.
I
The provisions of paragraph I shall not apply if the beneficial owner of the royalties, being a
residdnt of a Contracting State, carries on business in the other Contracting Srate in which the
roya.lties arise, thrcugh a permanent establishment situated therein, and the right or property in
respect of which the royalties arc paid is elfectively connected with such pemanent establishment
ln sucb case the provisions ofArticle 7 shall apply.
Where, by reason of a special relationship between the payer and the beneficial owner or between
both ofthem and some other pe$on, the amount ofthe 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 owner in the absence of such relationship, the provisions of this
Article shall apply onty to the last-mentioned amount. In such case, the excess pan of the
payEents shall remain taxable according to the laws of each Contracting Sta1e, du€ regard b€ing
bad to the other FovisioDs of this Convention.
Article 13
CAPTTAL GAINS
t. Gains derived by a resident of a Contractitrg State from the alienation of immovable property
referred to in Article 6 ofthis Convention and situated in the other Contracting Stale may be taxed
in that olher State.
2.
Gains derived by a resident of a Conhacting State fiom the alietration of shares or of a comparable
interest of any kind deriving rnore than 50 ,er cent of their valtle directly or indirectly fiom
immovable Eop€rty situated in the other Contracting State may be taxed in that othcr State
3.
Gahs from the alienation of movable property forming Part of the business prop€rty ofa Permanent
establishment which an enterp se of a Confactitrg Slate has in tlle other Contrdcting State including
such gains fiom the alienation ofsuch a permanent establishment (alone or with the whole snterpiise),
may be taxed in that other State.
4
5.
Gains from the alienation of ships or aircraft op€rated in intemational trafflc or movable Property
pertaining to the op€ration of such ships or airqaft, shall b€ taxable only in the CoDtractiDg State
in which the place of effective maDagem€nt ofthe enteryrise is situated
4 of
Gains from the alienation of any property other than that refened to in paEgraphs I ' 2, 3 atd
if
the
this Anicle sha11 be taxable only in Ge Contracting Slate of which the alienator is a rcsident
beneficial owner ofsuch capital gains is a resident ofa Contracting State
*.i"
,o
INCOME FROM EMPLO\'IV{ENT
similar remrmeration derived by a resident of a Contracting State in respect of an employment
shall be taxable only in that State uless the employmed is exercised in the other Contracting
State. Ifthe emplo),ment is so exercis€d, such remun€ration as is derived there from may be taxed
in that other State.
2. Notwithslanding the provisions of paragraph I of this Anicle, remuneration delived by a resident
of a Contractin; Shte in rcspect of an employment exercised ir the other Contracting State shall
be taxable only in the fi$t-mentioned State if:
a) the recipient is pres€nt ir the other state for a period or periods not_exceedirg in the aggegate
183 days in any twelve month period commencing or ending in the fiscal year concemed, and
b) the remuneration is paid by, or on behatf o! an employer who is not a resident of the other
State, and
J
c) the remuneration is not bome by a pelmanent estabtishment which the employer has in the
other Stale.
3.Notwithslandingtheprec,edingprovisioruoflhisArticle,rernunerationderivcdinrespectofan
of
employment exircised aboard a ihip or aircrai operated in_international traffc by an enterprise
place
effective
of
which
the
ion't"u"ting State, may be taxed in the Contracting State in
"management of the enterprise is situated
Article l5
DIRLCTORS' FEES
Article 16
ARTISTES AND SPORTSPERSONS
1.
by a
Notwithstanding the provisions of Articles 7 and 14 of this Convention, income derived
picture' radio or
rcsident of a Contracting State as an entertainer, such as a theate, motion
fiom his personal activities as such exercised
or r"
television artiste, or a
"portsperson,
"
in the other Contracting State, may be taxed in thar other State'
,rii"i-,
a sponsperson in his
Where income in respect ofpersonal activities exercised by an ente ainer or
n himselfbut to another person, that
o
d 14 ofthis Convention, be taxed in
entertaiDer or sportsperson are exercised'
th
the
the
3. The provisions of paragraphs I and 2 of this Article shall not apply to income derived from
activities exercised in a Contracting State by an artiste or sportsperson if the visit to that State is
wholly or mainly supported by public funds of one or both of the Conhacting States or local
hersoiur byzrriustitutiom/rich-istrcoguizef tyonrof rhr
-audruritiefi
non-for-profit institution. In such a case, the income shall b€ taxable in accordance with the
provisions ofArticle 7 or Article l4 ofthis ConveDtion, as the case may be.
Anicle l7
PENSIONS
1. Subject to the provisions of paragraph 2 of Article l8 of this Convention, pensions and odrer
similar remuneration paid to a resident ofa Contracting State tr consideration ofpast employment
shall be taxable only in that Stale.
2. Notwithstanding the provisions of paragraph I ofdris Article, pensions and other payments made
under the social security legislation ofa Contracting State shall be taxable only in that State.
Article l8
GOVERNMENT SERVICE
l. a) Salaries, wages and other similar remuneration, other than a pension, paid by a Contracting State
or a local authodty thercof to an individual in respect of services rendercd to that State or authority
shall be taxable orly in that State;
b) However, such salaries, wages and other similar remuneration shalt be taxable only in the other
Contacting State if the services are rendered in that State ard the individuat is a resident of that
State who:
(i) is a national ofthat State: or
(ii) did not become a resident of that State solely for the purpose ofrendering the services.
2. a) Any pension paid by, or out of funds created by, a Contracting State or a local authority thereof
to an individual in respect of services rendered to that State or authority shall be taxable only in
that State;
b) However, such pension shall be taxable only in the other conhacting stale ifthe individual is a
reside of, and a national of, that State.
3. The provisions of Articles 14, 15, 16, and l7 ofthis Convention shall apply to salaries, wages and
a
other similar remrmeration, and to Pensiom, in res?ect of services rendered in connection with
business carried on by a Contacting State or a local authority thereof'
Article 19
PRO}-ESSORS. TEACHERS AND SCIENTIFIC RTSEARCTIERS
1. A professol teacher or sc
two
school
Period not exceeding
university, college,
who immediately before that visit was a
vis
of
for
rcs
the
.only in that other State on any remuneration for such teaching or research. However, this
paragraph shall apply only for a period not exceeding two years from the date the individual
filst visits the first-mentioned State for such purpose.
2. The provisions of this A-rticle shall apply to income fiom research only if such research is
undertaken by the individual in the public interest and flot primarily for the benefit of some
other private person or persons.
Anicle 20
STT-IDENTS
Payments which a student or
Contacting State a resident
first-mentioned State solely for
his Eaintenanc€, oducation or trainitrg shall Dot
arise ftom sources outside that Slate.
Article 21
OTHER INCOME
L Items of income of a resident of a Cotrtractitrg State, \t'herever arising, not dealt with in
foregoing Articles ofthis Convention shall be taxable only in that State'
2
the
not
tuti
oitr"f, in"o-", being a resideni of a Contracting
The provisions ofparagraph I ofthis Article shall
irr-ioraUt" prop"tty Jd;fined in paragnph 2 of
income ftom
the recipient
in the other
situated tb€rein and the ight or propeny
Contracting State throrgh u p"--"ot
"srblishm€nt
in resoeet r-rf which the ineome is paid is eilectively connecle'l xith such err'cnent
establi;hment. In such case tbe provisions ofArricle 7 ofthis Convention shall apply
Article 22
ELIMINATION OF DOUBLE TAXATION
.-r ln the case of Georgi4 doubte taxatiotr shall be eliminated as follows:
wilh the provisions ofthis
a) Where a resident ofGeorgia derives income whicll in accordance
ftom the t"x on the
do.r"ntion, may b€ taxed in Isnet, Ceorgia shall allow as a.deduction
paid in Israel'
incomc ofthat residenl, an amount equal to the incom€ tax
that pan of the income tax, as
Such deduction in either case shall not' however, exceed
as the case may be, to the
compuled before the deduction is given' which is attributable,
income which may be taxed in lsrael
company which is a resident of Israel to a
ch olxns not less than 25 per cent of the share
credit shatl take inlo accou tax paid by that
e dividends were dislributed.
2 In the case oflsrael, double taxation shall be eliminated as follows:
a) Where a resident of Israel derives income which, in accordance with the provisions ofthis
eon!€nlienrmayberaxedi+Georgra,Jsraelshalt{subjecrbrhe-laws of
allowance ofa credit offoreign taxes, which shall not affect tlle general principle contained in
this paragaph) allow as a deduction fiom th€ tax on the income ofthat resident, ar amount
equal to the income lax paid in Georgia.
Such deduction in either case shall not, however, exceed that part of the income tax as
computed before the deduction is given, which is attributable, as the case may be, to the
income wbich may be taxed in Georgia.
b) Where such income is a dividend paid by a company which is a resident of Georgia to a
company which is a resident of Israel and which owns not less than 25 per cent of the voting
rights paying tle dividend, the credit shalt take into account tax paid by tbat company in
respect ofits income out ofwhich the dividends were distributed.
3. Where in accordance with any provision of this Convention income derived by a resident of a
Contractilg State is exempt fiom tax in that State, such State may nevertheless, in calculating the
amount oftax on the remaining income ofsuch resident, take into account the exempted income.
Article 23
NON-DISCRIMINATION
L Nationals of a Contracting Stato shall Dot be subjectcd in 0re other Conh'dctitrg 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 that other Srate in the sarne
circumstances, i[ particular with respect to residence, are or may be subjected.
i[ the
that
other
State
than
the
taxation
levied
in
other Contracting Slate shall rot be less favoulably
levied on enterpdses of that other State carrying on the same activities This provision shall not be
conslrued as obliging a Cotrtracting State to grant to residents of the other Contracting State any
personal allowances, reliefs and reductions for taxation purposes on .rccount of civil statLs or
family responsibilities which it grants to its orxn residents.
2. The taxation on a permanent establishment which an enterprise of a Contacting State has
3.
4
Except where the provisions of paragraph I of Anicle 9, paragraph 8 of Article I 1 , or paragraph 6
of Article 12, apply, interest, royalties and other disbusements paid by an enterprise of a
Contacting Statt t,o 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 ofthe first-mentioned state.
Enterprises of a Contlacting State, the capital of which is whol
direct.iy or indirectly, by one or more residents of the other
subjected in the first-mentioned State to any taxation or any
which is other or more burdensome than the ti ation and comected requirements 1() which other
similar enterpdses ofthe fi$Fmentioned Stale are or may be subjected.
OF,
apply to taxes ofevery kind and description.
MUruAr
Ac#fliil .*o"rrr",
l. Where a person considers that the actions of one or both of lhe Contacting States rcsult or will
result for him in taxatior nol in accordance with the povisions of this Conventio4 he may,
irrespective of fre remcdies provided by the domestic law of those states, present his case to the
competent authority of the contEcting state of which he is a resident or, if his case comes under
paragraph
f of Ani;le 23 ofthis Convertion, to that ofthe Cotrtracting State of which he is a natiom1.
-The
case must be prese[ted within fluee years from the fiI!1 notification of the action resulting in
taxation not in accordance wi0r the provisions of this Convention.
2. The oomp€tent authority shall endeavour, ifthe objection appeals to it to bejustified and ifit is not
isetf able to ariye at a satisfactory solution, to resolve the case by mutual agecment with the
comp€tent authority ofoe other contracting state, with a view to the avoidance of taxation which is
not in accordance with this convention. Any ageement reached shall be implemented notwithstanding
any time limits in the domestic law ofthe Cotrtracting States.
3. The competent authodties of the contracting slates shall endeavolr to resolve by mutual
agreement any difficulties or doubts arising as to the irterprctation or application of the convention.
together for the elimination of double taxation in cases Dot prcvided for in this
li.rey muy also
"onsult
Convention-
4. ',l he competent authorities of the co racting states may cortununrcate with eacir odrcr direotiy,
purpose
including tkough a joint commission consisting of themselves or theil rcpres€ntatives, for the
of reaching an agreement in the sense of the preceding paragraphs
Anicle 25
EXCHANGE OF INFORMANON
1.
The competent authorities of lhe contracting slates shall exchange such information as is
or
foreseeabiy relevant for carrying out the provisions ofthis Convenlion or to the administration
as
the
insofar
convention,
enforcement of the clomestii laws conceming taxes covered by this
taxation thcrcunder is not contrary to the convention. The exchange of iDfomation
by Articte l.
2.
-
is not rcshicted
secret in the
Any information received under paragraph I by a Conh'acting State shal^l be treated as
r#"._r,". u. information obtained under the domestic laws ofthat state and shall be disclosed
only to penons or authorities (incltrding
ass€ssment or collection of, the enforc'em
appeals in relation to the taxes rcfercd to in
information only for such Puposes. Th€y m
or in judicial decisioru.
6rsPurrqN-wwvrD
State the obligation :
a) to carry out administrative measues at variance with the laws and administrative practice of
b) to supply information *fiich is not obtaimble under the laws or in the normal course ofthe
c)
4.
administ-ation of that or of the other Contracting State;
to supply information which would disclose any trade, business, industrial, cornmercial or
professional secret or tr"ade process, or informatiorq the disclosrue of which would be
contrary to public policy (ordre public).
If information is requested by a ConFacting State in accodance with this Article, the other
Contractiflg State shall us€ its information galhering measures to obtain the rEquested iDformation,
even 0lough that other State may not need such information for its own tax pupos€s. The
obligation contained in the plec€ding sentenc€ is subject to the limitations ofparagraph 3 but in no
case shall such limitations be constued to p€rDit a Cont'acting State to decline to slpply
informalion solely because it has no domestic inlerest in such hformation.
5.
In no case shall the provisions ofparagraph 3 be constued to pemit a Cont-actiDg Slate to decline
to supply fuformation solely becaux the informarion is held by a bank, other financial insitution,
nominee or person acting in an agency or a fiduciary capacity or because it relates to o\4nership
interesls in a p€rson.
Article 26
LIMITATION OF BENEFITS
1.
Notwilhstanding lhe provisions ofany other Article ofthis Convention, a resident ofa Conkacting
State shall rtot receive the benefit of arty reduction in or exemption from tax provided for in the
Convention by tle other ContractiDg State if the main purpose or one of the main purposes of such
rcsident or a person connected rvith such resident ',!as to obi3ix ihe benefits cf the Ccn-, eniion.
2.
The foregoing provision shall not apply where a company is engaged in substantive business
operation in the Contracting State of v/hich it is a residert and the reliefftom the taxation claimed
from the other Contacting State is wilh rcsp€ct to inaome that is corllrected with such operations.
3
The Convention shall IIot prcvent a Contracting Stale from applying its domestic law on the
prevention oftax evasion or tax avoidanc€.
Article 27
MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR POSTS
Nothing in this Convention shall affect the fiscal privileges of members of diplomatic missions or
consular posts under the general rules of intemational larry or under the provisions of special
Agreements.
,q.ti"l" ZS
AMENDMENTS AND ADDITIONS
ofnotes. Thesa amendments and additions shall enter into force subject to the provisions of Anicle 29
ofthis Convention.
nrrnffilfionce
This Convention shall enter into forc€ otr the date of the later notification from the Contracting States
indicating the completion of the legal procedures necessary for the entry into force ofthis Convention
and its provisions shall have effect:
a) in respect of taxes wirhheld at sourcc, on income derived oD or affer lst January of the calendar
year following the year in which the Conveotion enters into force;
b) in respect of otber taxes on income, on taxes chargeable for any tax year begiming on or after l st
January ofthe calendar year following the year in which the Conventiotr enters into force.
Article 30
TERMINATION
This convention shall remain in forc.e indefinitely until teminated by a coDtlacting state. Either of
the contacting states may after the expiration of a period of five years ftom the date of its entry into
force, teminate this convention, by giving writteD notice of temination to the other contracting state
tbrough the diplomatic chaflrels at least six months before the expiration of calendar year. [n such
event, this Convcntion shall cease to have effect in respect of the ta\es for any fiscal ytar heginning
on or after I January in the ca.lendar year following that in which the notice of termination has been
grven.
\ WITNESS WHEREOF the undenigned, duly authorized thereto, have signed this Convention'
12 a^v ot haV 2010. which corresponds io the
ilrpli"rr.ln u,"-6681--,H.br.* a.nd Englisb languages. all
of divergence between any of the texts, the English text shall
prevail.
For the
ofGeorgia
For the Governmenl of the State oflsrael
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