„საქართველოს მთავრობასა და ბელარუსის რესპუბლიკის მთავრობას შორის შემოსავლებსა და კაპიტალზე ორმაგი დაბეგვრის თავიდან აცილებისა და გადასახადების გადაუხდელობის აღკვეთის შესახებ“
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🏛️ კომიტეტები
- საფინანსო-საბიუჯეტო კომიტეტი წამყვანი კომიტეტი
- საგარეო ურთიერთობათა კომიტეტი კომიტეტი რომლის დასკვნაც სავალდებულოა
- დარგობრივი ეკონომიკისა და ეკონომიკური პოლიტიკის კომიტეტი კომიტეტი რომლის დასკვნაც სავალდებულოა
- განათლების, მეცნიერებისა და კულტურის კომიტეტი კომიტეტი რომლის დასკვნაც სავალდებულოა
- სპორტისა და ახალგაზრდულ საქმეთა კომიტეტი კომიტეტი რომლის დასკვნაც სავალდებულოა
- ჯანმრთელობის დაცვისა და სოციალურ საკითხთა კომიტეტი კომიტეტი რომლის დასკვნაც სავალდებულოა
- ევროპასთან ინტეგრაციის კომიტეტი კომიტეტი რომლის დასკვნაც სავალდებულოა
📅 დამატებითი ინფორმაცია
ბიუროზე განხილვის თარიღი 2015-05-18
ბიუროს ნომერი 281
📜 ტექსტი
საქართველოს პარლამენტის ბიუროს გადაწყვეტილება ნორმატიული აქტის პროექტის განხილვის პროცედურის დაწყების შესახებ
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p! o66qoLn6 05Sr$0" !8stos6, US0R5 6ajl,6" o!5!46!e .i|ot56l6N. 8t!il0o! 8006 !a
f0ol6[S8aolr p0]rq8]si A!5l,bi!00]1qo Ai6e.v160aol, ?r8oLs0a!lo, $od!6Al,ol5 S5.fu]5
6sd!01, o5aRotlii t6ote
4/d,
.d\|iirlbL ilrt\tqoJ.l,
8o.!06o6oU ldb8e.'o,
l3
შეთანხმება
AGRIIBHE肛
BnWEEN THE COVERllHENT OF CDORCIA
AND THE COnltHMBNT OPTHE REPUBLIC OP BELARuS
POR THEAV● :DANCB OP DOuBLE T― mON AN0
TH8 PRF口 FrloN OFPSCAL EV
ON WrrH口 ヽ PECrTO TaES
OHINCOHB AND ON CAPrAL
The Co躊 口画atofCeo■
●o
alld COVerl nent ofthe Repub!に of Delarus d 1● ng tO pronote and Fre nen
o面
o■
●口
and
s●
on● 6c rela● Ons by cOnduaing tt Agreenlent For the avoldance oFdoub:● ●口●o■
o■
■
8nd ule prevendon oF lscal ev● lon wl●
to taxes on incolne and on capit
′
…
Have veed asfo119唸
調
uに 1
P8● ●NS CtlVERED
Th
AttBnentsbau applytO pemns wら o are ttldents Ofo■ oo『 both orthe cOntn● ngS● 臨
&tlclc ?
T/[)(ES COVIRf,D
1. Thls Atxement sh.ll .ppty to t xes on incom. and on epit l iEpot.d on h€h.lf of a ConEa.tlnS St t. ot of
Its polncd-admirisn nve sub.tivisios o! loc.l .uthorln€s, in€speclve of the darner i! which they ...
levl.d"
Z. Th.rt lhal bc rlgardld ar taies on incoD. and on c.pii.l tlt tat6 lnPos.d oD totel in om!, on total capit l,
or on €lenetrE of lncom. or of Bpit2L including tares on 8ain5 &Dm th. eli.nation of mov.bl. or lmmo'/abl.
Dmpeny, t (eson$etoEl amouols of wages or srlarles paid by ent.r!rls6, a5 w.ll 6 tar.s on caplldl
3. Th€ exisrinS tues to which thls Ageement shall apply rre in panidlar:
a) ln $e cas. of G!or8la:
(il dle D.ofil la*
[,i] rhE income r.x,
(iii) the propefty r:r
(he.einafter reterred to as "Ceorgian t x");
b) lD the 6. of 8.laNs:
(l) d|€t otr income;
(n) dl! tar oo ProffB;
(ii, th. incom. tar on individuals:
(M the rar on hmovable ProPenY
(hereinafter reflrred to a5'Belaruslan tax')
{ Thts Agr!.tu.nt lhaI apgly also to any ld.ndc.l or 3ubnantially sinilar tar.s dt.t .r lEposld .ft.r th.
dat of lllD.tur. of this &ruD.lt h .dditlon to, or ln pl.c. ol th€ e,{stlng tares. The competont .uthorld.s
of th. ConE cdtrt Stat6 shall mtify cact othcr ol .ny sttnlnent chdngcs th.t h.w b..n nad. h th.ir
rEp.ctlve Elrdolr l.w]
Ar0.lc 3
GIXIMT, DEII$flOiS
1. Fo. rh. pl,rpor.t of this ASrr€rn D! urLsrth. cont n oo.rwlr..!qulr.s:
.) rf,. t nn 'G!o'8tr' E..!s th. t ritory d.Rn.d by Cstgier letisLtio!, in.ludln8 l.nd t rrltorr, tli
!ub-.o[.rd ih..lt tprct.bow l! lntlhd mtd ud t.rttt .bl!.., th. t.r b.d,lt sb.o[ d th.
dr.p.6.bov. tLta h Esp.<t of wnkl C.orrh .r.d!.i .@.Eltlty, .t i!,.11 .i $. condguour
zon., tb. cxclullv. cconomlc ron! .nd coDdmnt l lt.lfadift.rt to it! r.rrltorl.l sG., In rap..t of
whldt G.or!r. ry .ErcL. lt .ov.ElS! rlrhB .ndlor ,Ei.dlcuon t! ..@rd{c. witlt th.
ht mrtsonal Lw;
b) th! ilrE 'B.leruf mlars $. R.publi. of BcL.ut a.d wh.tr us.d in . t.o8r.phi..l scns., m.al|s thc
t dtory ov.r whlch tle &Publlc ol B.Urus .Erctscs und.r th! laws of Bilarus and itr a.cod.ncc
wlth lnt m:tloml hw sovlr.l8n ddts :nd lulGdlcdon:
c) rh. t.rnB'. ConE cruu St tr .nd'ih. oth.r ConE ctirt St t.'Illc.n 6.orth or BlLru-t i! ttt.
contar llqlrlret;
d) tha tl'ln "plrsorf lDclud.s ar lndMdu.l" ! ao,npany and anv othet bodv of pa6on5;
.) th. t rm 'cor[parla mc.rs any l.C p.Eott or .trv .trdtv that Li lr..t!d ,3 . scP.r.& 'ntitv for tt'
O rh. t .E'.6t rprl5.' ryPIcr to th! caI'yfilg on of.nv b[slll.ss;
!) dr. t nllt 'at rprL. of . Conit. .d!3 Snt.' .Dd '6t tparE of $. ot}.t Cont-..rh8 Srat' n"rotl
n pladvdy.r .llErprtt .trdonbyrn ldmt ofa Contr.ctng SEtt and.n !!t rPrb. cald'd
by . r..ld!nt ofthc oth.r Contn dq St t j
hl th. tcrm'lnt.m.dord traff t!..n!.nyE nspon bv. sltiP or.lrcnft oP.r.t d bv t,| 'nt'rPns' rhn
her lt ple.. of .ft.tiv. lran Slh.nt in . ConElctirg S!:te elc.pt when tlr ship or ailtlzft i!
op.r.t!d sol.ly b€we€n phcts ln the oth.I Co r..tinf Statq
i) lh.t rnl -cohpa.nt.urf,odt/ aeas:
(l) lr! C.oAL, thc Mhr'Ey ofFln.,lcc ot tB .uthorlsed r€Pr...ntadv!;
(I) lll B.laru!, lt. UidsBy ofTa6 .nd DudG. or t'ts autho.is.d rtprcslnt'tlw:
D tha tarm 'tradonrl' in rEhUoD to a CoDtr*in8 Stat maars:
(t) ary hdlyidu.l posslsdttt th. cltfrnshlp ofthat Colir.ctlng Stltc
iti):ry loret parson, pertrrhlp or stocl.do. dertvlns lB stat$ rs tuch frotn th' l'w! ln ft!rc' ltr
tiat Contndrt SEtcj
k) lh. term au3lnesf iDclualc. th. p€rbrn rc! of prchssion l s.rfrc'. 'nd of oth'r e'tlvltlB oI s
lnd.p.od.!t .hir..iq;
l) tte td6 'p.ot rslotral t .vt..d h.lud€ .tp.tdly ird.96d.nt s.i.ntsfic, llt arl,. .rtlstic
.duetloaal or t..cl tl8 actnrid6 s w.ll ai tt. ind.pend.nt .dun.s of physlcl.nr, hwFrs,
cn3ln.€r!, .rdrltccc, d.DtitB and rccounLnt :
n) th. terE 'plac. of .ffe.dve m.na8.h.nf n.. th. plac. wh.r. . .omP.!y i5 .dully !n.n.g!d ad
conllll.d and/or th. pl.e wh.E tlE d.dsion-naking rt th. highEt l.vel on th€ lmport nt pollclos
.6senthl for $. meDatEn.ot of. .oDP.!y t kB PLc.:
n) th€ tem'cipttal' h the c.s. ofB.l l)s m..ns prcpcttll
o) $€ tcnn 'Dolidc.l'ldEiri.Eltivo .uMivi.lon' rcfett only to Ceorglz
2. ls cgrrds the appltBtlon ot thls &re€ment d my dm. by a Contractlnt Stat!, .ry term not d.flned
th...hrh.lLu.l.E th..oDt .todre is...q!rr6, h.e.th. odin8 tl.t lrlt !.t tbatdn. llnd.t tlt. Lw of
th.tSt t forth. pulpoc.t otdr. t t s io whldt dtlt ltruln.nt:ppli6.ny m..nin8 udE th..pPll..bl. Lt
hw! ofth.i Stat prEv.lll4 owr a ln.aDiDt iv.n to th. r.!r! ud.r oth.r lawt ofthat SEr.-
Antcla a
RESIDErI
l, For dl. prrrposes of thls A8n ment iic tlrm l.sld.nt of a Contr.ctiu Strte' mcans arv p.Ison wbo,
und.r lh. L*s of th.t SEt , 15 llau. to t r ttr.Ein by r.a'on ot hi! doni.il., resldcn@, Ph.. of t[ m8rm.nt
ph.a of rc8istration or alry olhar Gllatlon o[ a slDller n:urq end also lDc]ud6 that Stete and .ny polldcal_
..ltr rlrF.tive suMlvlslon or loc.l authorltv ti.Eof. Thb term, howlwr, do6 not lndude any Dsrsotr tr'to ls
llsbl. to ltx In t}.t St*G ln r6occt only of hcltn. liom sourccs in thrt St r. or capltal sltuated thcrth
2. Wh... by r.:son of th. prDl,lsions of PaESrrph I .n lDdlvidu.t i! . nsld.nt ofbodt conE .tin! st t ., thcn
hlr3t !8 rhalt bc d.t rrnln d.t folows:
r) an individuel sh.[ b. dr.mcd to bc a ft.ld.tlt oD]y of th. Sttr in whlct h! has t l,.ml.nclll holr!
.!.I.bl. to hlm; tf.t hdMduat hts . D.nn.ncnt bom. aedhbl. to hlm ln both Si.t6, h. .hdl b.
d..mcd to b. . r! ld.nt only of ti. St tr wlth l,hld bls P.Gon.l .Dd .(!mmic rlLdon! r" clottt
(canE of vtBllnt€r6ta),
b) i( the SBt h *hldt :n lDdlviduel hrt hh c..tE of vlal tnt Gts c.nnot b. dlt mtltd. or ll u
hdMdual btt lot. p.!tr.De hom. .rrLbb to htn in Glthct Sl:t , h. shall D' d!G'n'd to b' '
lt idatonlyofth.Strt lD {hidl b. h.6 .ll h.blu.l.bod.;
c) lf an ifirlvl{lual hst .n babitu.l abodc ln both Stat.. or in n.ith.! of thcn, h. thtlt be d!',Il'd ro b' a
rEsidert ooly of th. Stat! oluhici h. 15 a Bdonal;
d) tl c.ch St t! coD.ld.rs Bn indvidu.l a. lts own n.dor.l or lf an hdivldual 15 not a mdontl of clth'r of
thclrl" tha .omp.tlnt rudorld.s ot dt! ConE:cdng St t.5 th.ll sctth lLc q!6don by rlunral
3. Wh.rG ty r!..o8 of dte Drovbiotls of per.f.pb 1 3 p.rson othet th:n :D lDdh'tdu.l l5 ' rc'tdtnt of bolh
ConErdnS stat ., drcn it st.tl b. deemed to b. . t6ide only of $. Cotcrcdn8 Stfie ln whlch lB plr'e of
.tuv! llutlmmt is.itu.d.
Atdd. s
PEXfi.iXEm EST al,lsHiilNr
1. Fo. th! purpo66 of thls AglcE.rt li. a.r!t 'p.l[:I.rt 6!.bl!shE4Df m..Ils . nEd pl.c! of buslDcss
throush wlldl 6. bBln.'! of d lrt rprtt L wholy or F dy adl.doL
2. Tha tlrm 'pcrmrn.nt e.tabllrhrn.nf includca 6P€clrlly:
.) a p1... of DratEnac
b) . branch,
r).roffc.;
d) . f.ctory;
!) e wo*.hop;.nd
0.ltlln.,.llollors.!r!ll,.qu:rryorinyotlFrpLc.of.xt!-.cdonofnturrlr!ourc*.
3. A bu[dttra ,lt or coBEu.6o. or ln El].rlon Pro,..t .oBdtut s . p.l1lucnt cstatllthE.at only lf lt LaB
nor.ittr tw.lv! months
d Notwtrhsi.rdhg *lc pEedraI proYttioot of thlt lrtl<lc th. l.rE 'P.rm.n.nt .stabllthmhf lt.ll hc
d.!m.d not to hduda
r) tic ur! ofh.tld6 solel, for th! purD6r of3ton8r, dts lav ot ddlvery ofSoods or o.rdbndtr.
b.lorslD8 to d. .Daorpdlc:
b) lha mrInEnanca ofa stoak of8oodl or naltilndlra balon8inito tha cnt rDrkr sol.ly fortha pupolc
ot !tolrg., dliplrY or dellvery:
c) th.balntenanceofrs-tockofloodsorm.rdlr
ls. bdondngto the entErptlse solely forthe Dur!6.
ot proc.sslll8 by .roth., .n!.rpris.,
d) tia naiDt rancr of e fEd Dhca ofbuslNar solaly for iha pupose of purchaslog Soodl or
[arc]ardis., or of colbcti4 infoinado[ lor tho anterytlse
c) rh. m.intcrarcc ofa 6Ed Dlr.. ol budD..s soldy for th. purpos. of.trvlry ol! for th..nt Dtlsq
.lly oth.r .cdrlry of: p€p.r.tory or rtrdll.ry d.r.ctcc
ln
0 tb. mil !n!nc. of. fiEd phc. ofbustnc.s loldv tor mv conbin uon of.cltvtd.6 .ndorud
ftsuldna fmD
rub.D.ra3r.pk aJ ro ..), pmvidld $at th! ov.r[ .cdvig ofth. fucd Pla.t of buslncit
thlt combln.tion 15 of a pEparatorv or aunl.ry daraclci
of d
S. Notdti'.i.n.llra ilE Provl,sioE of DaiAt ph. I .nd 2. uh.E . De6on ' othtr ths :n eg'nt
t'Unltly
h's,
trd
lnd.p.nd.nt sEtu! to whom F r8raph 6 .ppllcs ' lr .cdr8 or h.h.lf of an .nEr9,ls. .nd
ecrd.6 ln . Co.E cdDt St t rn .uthodr, to cordu.t @Dtr.cts in tlE n.mc of th' 'nttrprlsc ti'
at .prLc thdl b. d..m.d to h.v! e P.M.tt 6t bUdtb.lri b tlttt St't€ in t6Plct of tnv 'cnvtti6 wtt'lln
n@doncd
rhrt p.t'oa unddrlt! tor tbc cnt tPtit , url.rs rh. .Gt&ft|c. of !!d p'6od te llhll.d to thott
thb
orcd
muld
not
Inrk'
pl.c.
of
blslne.s,
PLc! ot budn6 '
p.rrttiph { rehld', if €r(erlis.d lnmod . fi*d
p.n8nph.
provsion.
of
dEt
p.rtrl.runt 6Lblishm.nt urd.r thp
6. AD coErprtr! shel mt b€ dcamld to hflr a Daonanlnt establlshmcnt ln a Conitacd4 St't' Nr€ly
b.c$rc lt crrtlcs or buslncss i! thrt Satc hrDuih r brokar, 3ancral commlsslon a&nt o' my oth't '8'nt of
rn lndcpard. slzun, ptovid.d th!! su.i p.rlons.tt.ctln8 h th! ordt8.rv couE ofth'lr bositt6s
7. ft. lact that a company whkh 15 . r.sld.nt of . contrrclnt st t corEoli or 15 controll'd bv '
(wttrbtr
whlch b . ntldlnt of th. oth.r Contracdn8 Stat!. or whlch c.trl.t on b!5in6s ln th't oth'r Stit'
conpanv
thrcugh r perm.n.Dt .st hlithnent or otbe.wtr.), shall not of ltself conitilute eiti.r conpany a p.mad.nt
.st bllshm t ofth. orh.i
Ardclc 5
u{oorlE rBoll ]llitov ElE PToPRTY
1. h.om. d..lv.d by : rc.idet of . ConE .ttn! St t! fron InnoEbl. p6p.rty (ln.ludlnt ltr.ola. ftid
rgridltur! or forestry) dtrrd in th. othlr ConE cdDt SEie m.y be tax€d in that othd St t .
2. Th. t.rn 'tmmov.bl. prcperq/ shau h.v. rh. h..rlnt whlch lt has undrr th. l.w of th. Cooradn8 sr.rc
in whrch th. pmpcrty in qu.ston h sltu.tld. lncom! d6rtv6d iom imhovibl. prop.ny whlch l5 t Bbl. in
accord.nc! wlth thls Ardde shall ir .ny cas. hclud. Income denved fton rhe dlrecl use, lettln& or ule in :ny
orh.r forn of prop.rty ..c.ssory to hnorrbl. prop.rty, livcstock .nd equlpm.nt used h {ttdlture rnd
for6try, rilhts io which dre provisio8 of8.n.r.l lew r. p.cdn8landed prop.ny rppl, usufiuct of ln ov.bL
DroDlrr.rd drhts to vrri.bL or nEd p.FGnB .! coNld.Etio. for th. workint of. or th. ridt to wrt
dln.rd d.poslB, souft.s :nd oth.r natl,r.l .Eour..i ShlPs .!d .i.cr.ft sh.[ Dot b. nSard.d .! llntnotzbl.
proPrrty.
3. Th. p.ovlrio!. of pel?€rapf, 1 sldl lDply to lncotn. d.tlv.d ion th. dir.<r u!.. lcttln& or us. lt .ny drh.r
fonn of lonov.bl. Dtop.ny.
d Il'. provillors of prr.gnphs 1 and 3 shdl .Lo .pply t dl! lDcome flom imhov.ble propertv of.r
ArtldG 7
BUSI ISIPAOIITS
l. Th. profiB of an Got rpris. of . cooFrcting St t. ihall b. taxable only in that st t unl.ss th. .nt.rprise
c.nl.s otl brlstn6s h th€ other cotrectlng 5t t tirouSh . p.rmanlnt 6t blish ent siNat.d ih.r.lL If rhe
enErprls. €1116 on busin.ss at .for.sel( th€ pmnrt of lh. erl4prls. mav be Er.d in th. othcr Star' bd
only !o muct! ottian as Li dEibuiable to dLl parmanent e5tabllshmetu
2. Subloct t ti. provlslons of p:r.ir.9h 3. wh.rr a, .nt€rprlse of e Conlr:cdn8 St te eries on buslne6s ln
r}|r oth6 Contrectln! SEte drrcuSh , p€rmamnl .st bllshm.rl iltuated th.r.h th.r. shall ll| .ach
Contr.ctry St t. be .ttdbut d to th.t Penan.trl .6Ef,ll.hn.lt tfi. PDffts wil.h ii mislt b. .xP.ct!d to n'k'
if tt w.r. . dlstlnct and s.paEte elierprlse .n8zg.d ln the same or simil.r actlvldes undlr the ssm. or slmtlar
condllloc ard do.llry wholly tnd.P!ftl.ntly wlth the enterPrise of wilch lt is . Perman.nt .st bllshndt.
3. ln det.rniniry rh. Piofits of . P.m.n.nt .st bllshm.nr dta shtll b. allow.d 3 d.du.to .,Pctr.s
whtch ar. [rc1ltrtd tor th! PorF,s.s of the P.nn.n.nt 6t bllshment, includhg .x!fldv. 'Dd tlncrd
,dn$r sffiw dp.trtcs so incrlrrs4 *h.th.r in ih! StaD. ln whicb th. P.nn n.nt 6t bl&hm.nt ls sirurr'd or
4. h.ohr.. it har bc.n .u.toe.ry in . ConE cdo3 Stet! to deteroine dre proflB to b€ .tt ibuted to r
p!flnanlnt 6trblbhmert on *. b.sis of :n rppordonmcnt of th. tot l Prohrr of dic .Irtlrprirt to lts vanou
p.rB,.othlry ln p.r.8r.Ph 2 shall PElud. th.t Conrrctint St te from deteminiog ih' Proflis to b' t'x'd by
sch
ruch rn appodonmcnr as n y b. custoh.ry; $. mdnod of.pponionment 5doPtd shaU, howtvlr, b'
rhat the rcsult shall be ln accordance with th. prlnclples contalned in thl5 tudrle.
5. No pronlr 6h.ll be .tdbuted to . P.ma!.nl !.t blhtn.nt bv r.eo! of th' m"' Purchli' bv th't
p.rflarcn! est bltthm.nt of goods or m!(h.ndls. for tL. .nterPrjse.
5. For th! puQos.s of the pre.cditrg parasEphs, the proliLs to be attribur.d to th. p.rmatrent cstabltshm.nt
shaU b! det!.mlned by th. sam! method yar by yc.r unless ttere is good and sumclenr rea.on to the
co rary.
7. wh.rr proflt5 in.lude items of incom. whlch ar6 d.alt witi s.paEtely ,n other Antcl.s of rhis &r.eh.n!
then th. proli.lon. of those Articl6 shall not h. :tr .t.d by the prcvisions of rhl! Ard.l.
]tnudc 8
smPPnroaD AnIa xsPof,t
1. PrcfiE frl,m th. op.r.don ot shlps or allmft h int.m.tioMl E:fi'rc shrl bc taxabl. only ln tb. Cortr.ctirg
Statr ln whldr tha plic! of!fflGive mani8lmcnt ofdE anterDrise ls situat€d,
2. For th. purpo3.t of thls Ard.ls, profit! from th. oplrrdon of ships or aircr:ft in lnt.nedond E mc induds
proflts iom th. rtntd on . bal€ boel basG of 3hlP3 or dr.nft, wh.E $ch rcrtal ls lncld.nEl b dte op.rrdon
of3hlpc or.lr!.frln lnt 6.don l F.frc
3, lfthc plec! ol efrectiw l[.!.genmt of. riipplng ert rprtse is aboad a sblp, th.D !t *dl b€ dlroed to b.
srort d h th. Contr.cd!8 Sbt! ill unicn th. hom. harbour of th. ship is sinl:t!4 or, if th.E is m srrch hon
b.rtour,ln th. C.onn cdDtSt tGorw A 6G oFr.aor ofth. $ip is e rcsld.rL
/t. Tt. provlrlons of par.8r.ph 1 shdl also .pply to prDfts froE thc p.rudpador ln e ,olnt ht'In65 or .n
int m.dotrd oD.ndna 4pncy.
Ardcl.9
ASSOCI IED EI{TEXPRISES
.) .n .nt .prisc of a Contr.ctin8 St t !.nicip.t6 dirEdly or indirecrly ttr th. m.naSemmt control or
c!pl!.l ofin .nt.rprlsc of tltc oth.r CotE cdng St t , or
b) th. sam. penons p.!dcip.t. dir.ctly or lndlrectly in the managemen! control or capiEl of .n
.nt.rprb. of. corE ctirg Slate atld :n cnterprts ot th! other ContractlnE Stit ,
and tn elth.r cac€ condldons are flade or lmgosd beM.en ti. two .nt rDrlsls ln th€lr commercial or
tu nchl rrl.doru whlch dltr r fioEl thos. whlc.I would b. Ede between ldeP.nd.nt entlrPrls.t tbcn .ny
proffts whlcb u,ould, but br those condllons h.w .ccued to oDe of the €rterprBes, bul by rc.son ol those
clndidors,h.wnol.o.cd.d,E.yb.lnclud.dlnth.PrcEtsoftlateDter?tG..ndr.dacclnln8lv.
2. !vh.r. . ConEacting St t indudes In th. pmfits of a! .rterprise of tllat Statc - and t res .ccordraglv _
pEffi! on which an entprprir. ot the other Conir:ctlq Strt. h.5 b€€n dla!8.d to ur in th.t oth.r St tc .d rh.
prcfE so includ.d .r. pm6ts whid muld Dav. rccru.d to dE ent rprtsc of d!. Srst'n.ntlon.d St t { rh'
@ndiiion. m.d. b.twan 6e iw €trr.rprlc h.d ben tho$ whicb would hav. b..n dd. b.twen
indlpend.ntlnt!.prls.s, th.t thrt other slzt sh.ll mat ar appmpli:te ad,ustm.nt io th..mount oltbe ta(
charfd d!.rch on thos! PrcfiE. ltr dst nininS tuch .djustncnt, du. r.t.rd sh.ll b. had to tic othd
provisions of ilii ASreeDent and the .ompd.nt auoorldes of the Contractn8 Statrs rhdl if necetsaty coruuh
Ardcle 10
DMDENDS
1. Irvrd.nG D.ld by . conp.try whid 15 e .tsldert of a conF.cting srare ro a reridcnt of the oth.r
ConE .ing Slii. tray b€ ur.d ln ti.t oth.r 512i..
a How!v.r, such divldcnd. .y dlo be td.d in th. ConE cting St t of which th. corp.Dy p.ytut dl.
dtvid.rd! ls e r.sld!trt :nd ..cordlni to dr. l.w' of th.t State, but lf th. ben.f,clal owner of th. dMd.n{s t .
reiid.ot of th€ other ContracdD8 Stat!, i}Ir t,I so ch.B.d shall rcr .rcc.dl
5 p.r ear of th. t o3r &ount of th. dlvrd..dt r 6e D.n frcLl om.r rs . @Ep.ny (oth.r rrtu .
p.rt!.6hip) *hldr hold. dir.ctly .t l4i 25 pcr ent of th. apit l of th. @rpiny prytq th.
dMd.Dds
10 p.t @t of tb. s.o..
rrE6t of rl. dietd.n& i! .I ottd 66.
This pirr$rph rhdl Dot .fre.-t thc leEtion of the @mpuy in r6p.ct of th. profil3 out of which th. divtd€n&
are p6kl
3. Th. term 'dMdends" as used in this Arncb mcan! income from shar6 or other sinllar rithts, not b€ln8
dcbt.clal,u, particip.ting in profit3, s w.U ar lncorn. from other rights whl.h ls sublectcd to thc t.m. t Edon
tnatm.nt al hcom. ftom shar!. by the laws of th. Stat of whicl ih! coDPany m.hng th. dist ibudon is .
rcsld.n!
+. Ti. provtdo$ of p.raSr.phs I erd 2 rh.ll Dot ePply if th. h.n.fici.l oMer of ti. dlvld.t.ls Dd4 .
natdc t of. Cont ecdng St t , cerrl.s on busiD..s h th. other CorE.cdry Sut of which tn! cotnplry pryl,U
th. dlvld! ls ls . resld.rt thmuii r p.rm.mnt €st bllshmenl sltuzted thereln and tn. holdlnt h r€.ped ol
which ti. divid.nds d6 p6id ls .flldircty cottr..l.d wlth $ch pcnn.n.nt .$ablllhm.ni ln tuch cai' th'
provjslons of Ardcle 7 ofthb &xe€ment shall apply.
5. wh6e . .omprny wbldr li . r€.ident of. ConEr.dng Stat derlvls prohts or income fton th! oth'r
Cootn rinf Stet , th.t 06.r St t? ory oot lmDG. .nv t r on th. dtvldcnds paid bv thc @hPtll,
"c'Pt
iDsofrr .s such dlviden& er! p.ld to a rc.ldent of th:t oth.r St:t€ or itlsobr ar the toldlni It r6p.ct of whkh
th€ divtd.ndi rr! p.id ls .fi..tlvlly comect d with : p. rn. €sr:blishment situ.tEd in thzt other State nor
subjeci tha .ompanys undist buted profits to a t4 on the companv's undislributed profit' even lf the
divtdcnds Dald or the undBEtbutld profits coniist whollv or Pardv ol profits or income .tislnt ln su.h
'thtr
Atdd' 11
II{TfRIST
1, rft.r..t .rtd!8 lr . Conl,: Gtlna st te ad P.ld to . r.sldot of rh. oth.r ConE_r.tlry $tr. ltuv bo EEd ln
6at odr.rslts
2. How.v!f, lucL int tt6r ,rt), .lto !. t ed h lh. ColE ctins Std. ln which it .tit.. 'trd "'!'ding to th'
brvr of that Stata, bw if tia banlfclal own.t of tha |ntlr6t 15 a raaldant of lhc othar Contrac{l8 Stttq thc rer
so cb.rt.d 3h.ll notGxct.d 5 p.r cont ofth. Srois.mount ofth.lDt resL
3. Iott,lttrrl.rdttrS dra DrovlioDr of pan8r.pb a iDt rln refdftd to ltr p.nSraph I shdl b' tebl' otrly h
ti. CorElcdr! Sntt of wltldr lh. EciPiat tt . t'd& tlf !h! b.nfid omGr of th' llrtt"t l5 t 'tdd'm of
dler St t..rd:
rh. Govlmo.nt of a conc.dn3 st2te, polidc.l-edmhlttrrtlv. .ubdMslon or lo.:1 .uthonty of . Cortr.clng
Sotc, th. Nstloml Bmk of a Cortncrh! st t. or othcr oryanis.tion or iBtitution whouy or m.itlv own.d t y
th. oovemhcri of e Contnctlng Stat. 4 m.y b. .f..d ftoh ti6. to tln. b.twe.. the Gov.mh.nt! of tli.
Conmctlng St tDs or author'ltl.s ruthora€d by the GovEmmenB.
4. Th. t r 'inte6t' s ced ln tltis Attt.L mas lncoE. ftoh d.bt-cleitu of.v.ty kind, whcth.! or not
s..urrd by morBaS. .r|d wh.thlr or nor cary'ng . ntht to P:nicipat ln the debtot's Pmfts, rnd h p.ntcular,
incom? frod BovlmEcnt s.curitict .nd bcom. frlm bonds o. d.b.trtuEs, tlcludlng ptlhlum! .rd prt 6
.ttrd ng to su.h s.curld6 botrds or deb€ntllr! . P.mlry d.!s.. for late paylllart shal not b. Et:d.d .s
tnt r!.t for th. purpot. ofthl! Arti.lc,
5, Tl. p.lvlsloG ot p.rrtEDh! 1 tnd 2 sh.ll not.PPly tl th! be nd.l oM.r of th. lnterest b.ltr8 . r.dd'nt
of. Contrr.dDa St ta canl!! otr busin6s in th. oth.t Cotrtr.cdry Statc tn whlch thc int r6t .rlt ,, $rcuth i
p.nnanmt 6Ebllshm.nt llnlrt d dErcln ad d!. d.bl'd:in in r.sP..r of which th. ht rlst k ldd ls
Gtuydy coDoectld wrn sud P.rE rcnt cat bllCutr.Dl I! $dr cat. tn. 9rcvlsioDi of Artld' 7 of thl!
Agtumenr shdl .pPlY.
6. ht.rast shall br d..n.d to arls. lr a CotErctlry State wh th. p.y.r is a r6ldmt of tial Stat!' !Vh'E,
howoecr, fi. pcrsor p.y'nt dte lDtetsst wheth.t he ls . r6id.tt of: ConEacting Stat or not ha In r
ConmcdnS State a p.rrn n.nt .3trblishE.nt In conn.ctlor with which the Indlbt dtr€s! on which the lntlrGt
is p.id was incrrr.d, and srcl int r6t is bom. bv such p.rm.n.nt esEbbhm.nt ther sudi llttlrtn
d..l!!d to adsc in th. Statc ln wtich th. p.nn.n.nt .steblishm.rt i5 situ.tcd.
ih'I b'
7. wh.I!, by re.sotr of i sp.dal rlhdotlshiP bcn ..n th. pav€r erd th. b.n!6ci:l owncr or hw"n both of
th.t! .nd som. othlr p.t3on, th. .mount of th. lnt r..l havin8 rcS.ld to tb. debt_&lm for whlch it ls Pald'
!xc!.ds th. .rnount whlch would hrvc b€.o .t !!d ugon by th. P.v!r end tltc bcncncial own'r ln th' 'bt'trc!
ln such c'sc'
of .ucn rd:Uonlhlp, th. Pmvlt|ons of thh Alucl. ihrll ipplv onlv to tie last'm'nuoned aDount
56t' du'
ttch
Conbacdq
th.
laws
of
.ccordlns
to
Em:tn
l.I.bl.
pan
sh.ll
oiUrc aeym.ats
drr crrrcs
Eg.!d belng h.d to th. oth.r govirio!. ofthk aaBm.nt
Adcb 12
ROYITTTsS
1, Rof.ltl6.rbiryin.ContnctingStt.ndP.ldto.r6id'Dtofthtoth'rContrr'dn8St'tem'yb'to''dtn
2 llow!v., slrdr roy.ldca m.y also b. Er.d in tlt. Coatr.ctitt St't' tn $'ltlch !h'v eis! aod 'ccordln8thtto the
Irs ofdEt SLi., bui lf dr. h.!.fd.r osF of dl. rcr.ld6 is . Gld.nr of tht oG" contacdnt St't'' t''
50 darycd lhal not crc!.d 5 plf cc.t ofth.
lrot .mount ofth. E rltils
3. Ite t€rm "oyrlli6' as used in thi! Articl. mcans prym.nts of any klnd rcc'lv'd a5 t clnllder'don.for
thc
work lncludinS clnclD'tqrrDh fllrns
usa ot or dl. nSht to us!, .Iry copyriSht ol Ut rary anLuc or scl.Dtlflc
proc'ss' Jot thc u'E of' d i]'
any ofrw:ra aiy paten! md. orrk d6l8n or tlodcl, phll' s.cE! formuL or
rgit to usa inausarl omra.rdrl or sci.Ddnc .qulPm'nt or trrspon v'hl'l's' or for lnfortI'dott cofttnnng
ldurti.L .odncr.Ll or sclmd0c .cperl.ftc
t rEld'trt
{ Tlr! provtriolls of per{r.phi 1 $d z shtll not ipplv lI dt' b€nendi owr'r of dre rovlld6' b'lnt
tbrcud
tdrq
mv'tdcs
ln
whLh
lhe
statc
contraclri
h
thc
odEr
bustncat
otl
of. C".t-"ore sat!, c"ttica
'
rov'ltl6 ar' Ddd h
resp'n of whlch the
f.-"n"n, ""tr'tff.tr"n, "ftulted therein and thc ritht or propenv In c'se
th! provtslons of Ardcl' 7 of this
ln
su'h
p.rm
.nt
.stabllshmert
lixu*rv --"4.a u*, suclt
&r..aert shdl .PPIY
5. rbyrld.r sh.ll be d..mcd io.rli. ln t CoBE cilq Stlt whm th. p.y.r L . r6td.nt of tLt Stit . wh.r.,
how.v.r, ih. p.rson p.rry th. roy'.tu€., wi.thq h. i! t rttid.tt ol e conbrdn! St t or tlo! h,t lr r
CotrE.ilr.t Strt . pl.l!rl!.nt 6Ebli5hD.Dt b comc.tion wtth whlch thc llablltty to ptv th. oFtllcs -a
in6rrft4 rd $dr roydd6 rr. tom. by suct pctt".rlDt .lbblishn.n! then such roFlt.s sh.ll b. d.€6.d
to srlsa ln di. state in wtridr the Permarat astabllshm.nt is tiolaiea
6. Wh!r., by e.ron of . spe.lal rnlalonship betw.ln thc payer and th. b.n ncial otrl.r or b.twt€n both of
ti.m and soDa ott r parso[ th. amout of th. ronldra. havin8 rcsard to th! us!' rlSht or Informttlon for
whldr th.y .ru p:l4 .rc.!d5 lh. .nount whlch sould h:v. be! :8rt d upon by lhe prFr .nd lt. b.nifidd
owr.rtntt.bi.nctoftuctrtLtlolihip,th.provlstonsotthlsrttdcl.shrlepplyotuytotlaLst'mcntloDtd
anoun! ln sudr c.!€, lhc uc..s prrt of th. P.yu.ot stEll r.n.in t EblG .eording to th. l.ws ol.a.i
Contr:dry Strtc, due .!Sed h.lry h.d to th. oth.r pmvlsl,oc ol thE ASrs€ment
/lfdcL 13
cr?rT L Glllts
,-G.lIl' d.rltEd by..t tdat o(a CoitrdDt Sa. frod th..li@don of ltmotlbL PrcP'rtv Ff'ntdto h r'trc€ 6
aDddu.EdhdlcodcrconEcdiSstit mavb.t Edlnh.todtersEE
2. G.h! frlm th! ali.nrdo. of mo!"blc PtlP.ny fondnt part of th. busln?st proPctty of ' p'rD'r'nt
.sBbtsbm.Dtwt d ar crt6prb. of. Co[Erdn8 St t h5 h th. othc. ConEading stat , lncludlry su6 silit
dft
tom th. rlaalbr of$d. p.rDat.Dt Gstrbtshrrart (.loE or with lh. wholc.nterP s.), ro.y b' trr'd h
odl! St a.
3. calns from thc .ll€n don of thlps or aitc.aft opcrated ln lnt matlonel tlamc or movtblc pmp'rty
D.rlrlnln8 to th! op€rrtion of such shlps or aiEr.ft 3h!ll b. taxabl. onlv ln that Contracdn3 St t'
pl.c. of .tuv. d.D.8.mGnt l. slurat d
lD wlddr dro
{ cilns d.dv.d by . Esld.nt of. Contre6tna stat frlm th. .ll.nation of shtr.5 or oth'r P'lti'iD'don
llt ErE d..tviry Eor! th.n 50 p.rclDt ofdlc|I vrlu. dlrcdyor lndlE.tly ftom irtrr|orablc Propcrtv stun'd
Inlh!oth.rContr.c{ryStaLmrybctrx.dlnth.aolfi.rstat .
5. Grins frol[ the dleD.don of .ty PrcP.rV oth.r th.n th.t ref.F.d to ln PaDsraphs 1' 2' 3 atr(l 4 s['[ b'
r.Ebl.or y ln th. Corirftdngstat ofwirch th..ll.nato. is a re;idcnr
Itdd.14
lxco E Ploli E PLoY Em
3lmlrr
1. Sub,lct !o lhc provtsloDs of Arddc. 15. 17. 18 .nd 19 of this Age€mell! salrrie!, wr8'5 'nd olhlr
only ln
sh2ll
bo
t"ebb
of.n
employttelt
r.mud;r.tion dcriv.d by. r6ld.ntof: CoDtncdn8 Strt in rBp..t
lr
so
lfth'
lmplovmcnt
Star.
Contra.ilng
thatSt t unl!.! th. Gnploym.nt is.nrtiscd itl th. oth.r
such ltmu!.r.tior .s h dGrlvld th.t
"'rEl5'{'
ioE .yb!t rcd ln lhat oih€r Stat''
Z, NotwldEt ldlrl8 thc Proi'lltoN ofParrtBPh l, r.hon'ration d'rlve'l by ' r6id'nt of' ConB'ctln8st't'
.x.r.Bed in the other Contraclng State .h'll be t.ltable only tn lht Arn'n'ndon'd
*p"a of en
ln
snt.ll
.)
t)
".pfJy."nt
gc"dht
ln th'
th. !.cipiert ls pr6.rt lr th. othcr St i. tor . p?iod or Pcrlo& trot
'8srqat'
drys lr.nyt*di'! honth Ftiod comh.nci!8orcndirtinth'f,sc3lFar'onc'rn'd' tnd -
183
trc i,n mcaOon ts pald i, or otr b"h.fot an €mploy.r who is nota r6ldctrt ofthc odcrsEtq
d
c) the remune.adon ls Dot bome by. Dermrn.rt est blishhetrt which the lmployc. h!. in the other
3. Notwtthrt ndlng rhc Prcc.dttr! gDviriont of thls A.ticlc, renune..loD d.nv.d ln GP.d of .n
.mDloyhmi .r.rc|$d ab@rd . shlp or elrEr.ft oP.lrt d ln tutcmational E mc bv .n .Drlrprt of a
Coor.cdD8 Strt. rn.y b! r1!d lr ti. ColtEcdna Stat ln whld! the plac. ot .fuv. muacn.lt of th.
/llllcL 15
OITECTORS'rIES
Dlr!..oE f..r ed othcr tlnls P.ytn.nB dcnv.d by a r. ldent of. Conir.dlD8 Stit ln hil cePrciv a '
hnnb.r of ih. bo.d of. Ectots of r .oftp$y whi.h i5 a r.sid.rt of thc oth.r Cont!.ctlni St t mav b. t.ted
ln thrt oih.r st t
Ard.lc 15
AlTrlrs ll{D sPoRTs}lE{
1, Notwlthsr.ldlry th. pmvtiotrs of Arnd.5 7 .nd r{ of thls Atr€tmlnt, llcom. d.rlvld by a rGldctrt of a
Contractlr[ St ta a. en c,ltarl2lnlt such .a a t].it ., lnotlon plctur.. dEus, rrdlo or t'lllslo' 'rtBt or a
muslcial! or.a a sporEmfl, film hb pellonat.cdvlth! as tuch ex.rtlsed in th. othlr conmcdtrt st{2, mey
bat r.d ln thrt odlat Strta
2. lryhcrc lncoma ID rcspcct ofp. odrl,cdviti6 cxarc8ed byan antlltalrcror a sportsnrn in h'!s c'paclty'5
iuch ac6u.. not to lh. .!t rtain.! or sportsMn h&!5.1f but to anothct p'r!o[ that l[com' mry'
mnxtt|st rdlrs thc Provisions of Articl.s 7 .nd 1+ of tl s Agt€lDenr be tartd ln the Contr'cdng St'tt iI
whidr th.icrivid.. ofth. enErt ileror.Port n n arc d.rdsd
3. Notlddlltrtutlng dE Prcccdins Pmvisio6 ofthlslnklc iftom. d'ri d bv cnt'rt'in'n ot iPorBntsn
N r! ld.nts of . ;nEr.dn8 St te from lh. ..dvld.. .r.rci5!d ln rhe o$!r Contr'dn8 St't' und'r e cnltunl
,g!.mcrri b€1wlcr th. GowmEcnts ofboth Contr..dtrt Stetcs shall bG Gi'mPt frorn Lx lD thtt othtr St't''
who
^tidl17
PE{SloXS
1. subFd to th. provtdoEt of Prt{r.ph z of Atttdc 18 of thlt ltaIlGE !t Pennont lnd oih'r cDtla
lhdl b! ttEbL
r.rlur;tlon pda'to a raacat Ua Cone*Ury Strr tn co|ls d.r'don of pa.t
odyIrth.lst t.
'mpbyu"rt
b'ln8 rcsld'nt of
Z. Notwlthlt lln3 lhc DtovltloDs ot par.rrph 1, Payl'l.nts ilcelved bv 'n ltdlvldud
' ody In th't'
sh'll
bt
Lx'blt
St'te
Contrac{ng
r
of
the
oth.r
l.tbl.tlon
Cont".tngSL,. una"t it. *"iA s€clrlt
oth6st ta.
&dd.18
G{ryEATXETT SARYICA
r.mu.rrtloo pald bv. CoDtracdn8 Sbre or e pollucrl'rdmlnlstndv.
to .n lndlvldu.l in .eip.a of !.rvlc6 !.ldertld to dr.t st t or
loc:l
.uthorltv
th.Eof
sbdlvBlon or a
slrbdMl'lon or .uthortty ah.ll ba trrabl. only h th.t $ate
1. .) S.l.rles, wa8.s .nd other stmlLr
b) Nowlvcr, sud sal.tLt llreA.3 rId olh!? ilrnlhr tlrumr.tlon drll bG Erabl. onv ,[ th. oth.f ConE ctDS
rErd.r.d ltl thd SEt!.nd 6.lndlvidlEl is a r6ld.ntofthrtstd. *ho:
Stlt lftbcs!
k...I!
(l) ls. n.don.l ofth.t St t;or
(ll) did not b.com! a rclld.niofthat Stat sol.lyforthcpurposeotrend.rinSth.servicls.
Z.)NotwithsErdlntth!plovlslonsofperyr.phl,P.nslonsandoth.rslnllarr€murcr.dorp.ldby.orout
of turdr cEt d b, r Conlr.cd!!$:t or. Polnel'.dmititEdE suhdlvi.lon or.loal.dhontv $.rhf io
drall bc ta.bL odv
:n lDdlvldual ln rcsFG ofs.rvic6 rlr.Lrld io th.t Stat oi subdlvlslon, ot
au$o'
i!
th.rst ilt
b) Holrtv.r, such penslon.nd otiersl tlar remun.r.ion shall be i:rble onlv h the other Contr.ctlnS SEt' tf
th.lndMdu.l l. r r. ide of,.nd. nadond of, th.t st te
3. Th. ptovtdons of Ani.l.t t4, 15, 16 dd 17 shill .PPlv to !.lari6, w{e., pensioE, 'nd oth'r tlbiLr
EEuna:.dor h rt plctof.ervic.s r€ndcrd in.onnc.don with a bush€.s c.ried ou bya ConE'dllgsr,nl or
. poliiokd$irdrlf dv! subdhrtsio! or . loal &thodg 6lreof
lrud' 19
STUDEI.TS
Paynartr whidr a surdant oa bullrass appr.nnc! who L or rr.s inmadlat ly b.ftra vititiq t Contictlr! Sbt'
. E td.rt of6. oih.t Col|d.dry Slrr..nd who h pr6.nt h d!. ifi'httrdon'd St'tt el'lv fo! thc
prrPe
trol b'
of hli .duaation or !"lnh8 r!c!iv.. fot tha purD6! of bls mzlnt nanc!, educ.dotr or trri D3 sh'll
outsldc
th.t
slalc
fmm
5our.6
Ex.d h thet st tr, provldld that such Pavmen6 .rl5!
Arddc 20
oTxgl lNoollE
1. ltlms of incoD€ of e tlrtdmt of. Co r.ddnt Strtc. wh.rlEr 'rtsln& not deeh wttb ln dl. forqplnt
Arddlsofddslttc.m. .hdlb.E)ableonlvltrth.tStrto'
e3
2. Th. prclino of P.r.€rrDh 1 3h.lt rot .PPlv to itr@ a oth'r thr incom' 6!nr tmovrblt DroDtttv
of
:
r
r'sldtni
b'hg
lnco
ol
ruch
lf
th!
r.cipl'at
Lfrnra t p.r+r"pt z *-ettac 5 ot dl!. Alr..rmn!
''
pltmracnl
a
$'L
ttrouih
ConErdinS
i"r*.t"g Sl2i, -.tr." "tr b!.im.s in th! oth.r
"Dblbhdtnt
wlih
.ht.t.d rf,cr.r! .!d th. tlrbt o, PEP.rty tn t .P.ct of ehid th. tn@he L P'id ts 'tuv'ly "nmd'd
sh'[
7
At't's'nt
ofthls
ofAtdd'
th.9mr'bron!
It
tuci
E
rud p.rD.n€at6lbltshmGD!
'pPlv'
wbo ls e
3, NoMdEtandins th. ptovltloN of par4r.pb 1.nd z, t\Ens of locom! d'rlwd by rn lDdMdu'l
tra.nt of . conoi.,rni sa," frorn S.mbliDt .nd lott rle' and Islll. ln th€ or}lcr contra'dng st't! n'v b'
bxad ln dut othar Stata
1■
Ardcl. 21
CAPITAL
r, C.pial..!lt6t il ty iiD@.U. Por6V 6i.frd ro tn Arti.l.6 of thb AgM.trt os.d bvt lBld'nt
of. contr.Etlq SEr. .nd rltu.tld i! dlc o$c. CoDErdlt sEt . In:y b. t rd h lhtt oth.r St ta
2, Capttal raDraacr*.d by rDovrbl. pmprrty foaDlns pert of tha buslnars prDpllty ol . plrmabant
.d.DEtoc w dr.D.nt rrrlt of.contn th!St:t !.sh$. oth.r CooEzctbS St t! mryb.t $d h
dut othar StaE
3. Crplbl r.pr!r. ed by d PI ud alrcr.fr oD.rld h Lt m.tlo!.| tr.tr. Itrd bv aoEbL Ptog.ny
p.rnhtut8 to th. oD.reuor of sudt rhiFr rDd.ird".ft. sh.I b. t t bL only ln the ConE cdn8 Strt h whldrfi.
pl*. of .Hv. ,o.D.a.m.nt of th..nt rPrL. k rhuit d
4.rn oih.rd.d.nB ofcadLl of. I.dd.otofe c..tEttU std. shall bc EEhlc ont in lhat sEt .
,/lrdcb 22
IUXII{ TIOT OF T'OUBLE TAXATIOT
1. e) wh.r...!dd.m of G.orrh dcrlvE lr.oD. or owE ePlt l wtldr lt..cord$.. wtlh 6' gEvlloB of
lhl!^gr!@..f E yb.t .d ln 8.Lrur Gcor8h lhdl.lt :
(l).radaducdorftomthetaxonthelnconaofiiatresldlnt,anamouDt€qu:ltolh'ltrcom't p'(
ln Bdrns
(ll) .s. d.du.dor hol! lh. t t oE th. caPit l ofth:t rtsidcn! .mount !qu'lto tlc epit'l l:r pdd
tl Sdttus
Sudr dlducion ln eith.r cas. thill rcL how.v6 .tcc.d the sum. of th. ta, wiiEi would hrv' bern 'ccu'd
..codlq to th. rul.s rnd r.t!t on this in@m. .nd oPlt l .ftttlv! lll G.org.-
b) wh.r. . ftrld.nt of 8.Lru d.riY6 lncot'. (ProRO or owIs ProPlrt)' whi'tr In "cor&ncc
wlti $'
provEloD. ofdrls lsre.nmt, E.y bG t rcd ln Ceord.. Bd.rEs shall alowl
(l) &r a d.ductloD ftlm ih. t r on th. lftom. Gm6t) ofthat resldcn! an 'mount 'qurl to th! locomc
(Drofit) ta( P.ld h C.ord3;
fll) ; r dlducd;n fton thc tat oo c.pltzl of 6!t r.sid!r! erDount .qual o thc caDlt'l ta\ D'ld ln
G.orgia
(Pmflt) ttt or c4ltal t't
Sud dlduclon ln.ith.r c.r. sh.ll to! hot'Gr.r, a.!Gd thet P.rt of th' lncoln'
"
to th' lncom' ('ro'lt) or
mav
b!'
th'
c35t
v.[
whlth
lt
.tttlbuabh,
.l.ducnor
E
th!
t
;mputdt b.fon
'r
caplt l whldr m.y b. t xcd ln Ccorf,la.
Z Whst ln *cord.nc! with ely grovbion of th. &rtc,n
incotn' d'rivld o'
our'd by rBld'at of
' ano{nt o(
't
'apltd
the
ln
a Cona."tof S,a lt a*pa fton E it dl.t state surt stsE nry n'ry'nh'lets,
"lc!Lu!i
|tcout or c'pit'L
to oo th" !.-tra"rq ro-*i or rPit l6fsud r..ld..! Ete itlto account th!
'r!mpt.d
,rrdclc 23
NOll-DlscllillMTIoll
1. NntoDls of . ConEacd'3 St t sh.ll noi bt subl.ct d In th. oth.t ConF.crlat SEtG to .!v EEdon or 'trv
ftqlitlmcDi @trn tl.d tleEwlth wltid ls oth.r or noE burdcmone than th. t Etlon d conn"i'd
r.qulr.m.nE to shlch n doEli of th. oth.r Co,lE crro! SEt ln $c sse clmmfinces, lD P.nlcdar wtth
rcrp.cr to r.sld.nc., sr. or may b. subJ.G.d. Thlt ptovlsion shall, notwidtitandh8 thc Pmvbions of Arlcle 1,
.Lo rpply to p.rtoE who .r. not rt ldcnts af oG ot both of th. CotrE cdnt St tet.
2. Tb! E adon on . p.rDan.nt ..iablishElnt which .r .rt rprlsc of a Cortrictlnt Statt h's ln th' othd
tnttr?thls
Cont actint Sr.t sh.ll not b. Lss hvour.bly l"vt.d ln tiat oth.! Sttt! thm th. t sdo! l?vtld on
t!
oblldng
provillon
constnred
$all
dot
b'
Thh
of tlet other Strt. c.rrvtnE on th. s:rm. acttvltl!5.
ad'
Ell'E
allow
StaE
any
Cootncl,ry
gEnt
ot
tnc
oth.r
to r.Eldos
PtFonal
Coltractlry Stat€ to
"t'
which it grrnB to lts ow'
ndrcdons for EEdo,l purgoslc oE .c.ount of dvil stzun or 6milv
'.spoEibiliti..
3, Ercept where ihe Pmvlsiotts olparagraph 1 ofArdclc 9. parrlraph 7 otArtlclc 11, or PaBtrlPh 6 otAnide
Statt to : retldent
1?, .pply, itrt.n t' .oyald6 an.t oth.r {tlsbuBen.nB pald by .n entcrprlse of ContEcln8
'
be
ol drc otlrer Contracting Sote shall, for the Durpose of determlnlng tbe tarable pmffts of such entltpdse,
statE'
first'menuoned
gald
th€
to
i
resldent
of
h.d
ba€n
d
if
tnay
daductble undar the same condltions
Si6il.rly. any debts of .n €nt rPnse of a ConE cdn3 St t to r r.sldent of the other Contra'iin8 Statt shall for
ofd.Ermhln8thet abl. capitalofsuch entlrprile be deductible under thesam! mndldo'sas lf
the
Durpos€
th.yh.d ben.onE ct d to e 6ld.nt of th. ffrst'nentioned St ta
4. Ert .prlses of . ConE ctitrS 5t t , the epit t of whlch h $'ltoUv ot p.rdv omed or @rEoll'd' dlr€cdv or
lndLlcd;, by one o! mor. Esid.nE of th. oth.r ConE .tinS SEte, sh.[ not bc aubrected h tic ffi'nertioued
th'
Si:t. to .ny t Edor o..!y rtql|ruD.lr cotn.ct d tnetpwlth whlch B oth€r or moE burd'ntoh' titn
or
arc
donld
State
bx.rlon d connx&d requiEn.nls to which oth.r sinl.r mt r?rlres ot S' fif3t'me
5. TIle provisions of lttb Anid. sh.tl notwithltu ndiry dte pmvisionr of Aticl' 2, 'pplv to ttI.' of 'v'ry
tlnd
24
^Iddc PROCEDURE
MUTU'I AGRBEMEI'IT
1. where a pe6on coElders thal th. actlons of o or both of th. ConEa€ting Statcs 6uh or wlll rcsult
of ihc rlntdld
hlm ln taqdon no! lo acordanca wlth the provbloni of thig A8r.cm![! h' may, ir"spccde'
pmvided by tb. domlstc law ot tho6! States, pr6cra his c.se to $e comp€tfit audonty of th' ConEacttrl
iit.r. of whlch hc 1.. rlsidert or,lf hls case c!m!s under p:raSnph I of &tl'le 23, to rhzr ortic conEaclrt
of th'
SEtr of ehlch h. ls r nadonal Th. 6se 6u5T b. Pr.$nt€d wlthln rtre' veG from th€ flrst nodnc'do!
prcvisionr
A8,e'lntrt
of
d&
wtti
ti.
i.do! r6llkirg itr t r..tiotr not in ft.ordue
for
Z. Tt. @np!t Dt .utlarity 3h.[ .nd.alout if dt. obiecrion aPp..t to it to b' iunified 'nd if it is
.bL to .Iriw .t . !.tishclorv soluhoo to r.solva th. case by mulral aax€ement wlih the compd' r
not its€lf
'uthorlty
wlth this
of th! othlr Crrtracri!8 St t!. wlti a view to the .voldanc€ of texaUoD which It not In accord$ce
law
nm,-eflt t .chrd shell bc llnpllmentld notwithstending any dme llnits tn th' doncsd'
Any
ffr!..*t
"8t
of rh! CoDlr..dng Sbtcs.
13
3. The comD.tlrt .u*orlde. of the Conmc{nr Steres shau endeavour to resolv€ by mutuel :gE ment :ny
.lifrorlti.s or doubts arisiry as to th. interprctado! or.ppli@tion of this AgElm.Dr Thty may also conlult
totEth.r for th. .liniladon ofdoubl. irEtion ln c86 trot pEvid.d for in the Agleemenl
{ Th. cohpa.nr .uihorftiB of th. CotrtE.dnt Sr.t6 mey conmuli..te with .ach orhe! di!.ctly for the
purDose of r.r.hlng aD egr.eh.nt lu the seos! of the pr!.edine p.ngr.phs
Aruclc 25
ETCIiATGE OF INFORMATION
1. Th. .oEp.t nt authorlU6 of th. CotrE ctlnt SEl6 shal !rd.n3. sud infom.dor sr tt font..rbly
EleEnt for carry'ng out th. pmvtsloo! of tils AiE h.rt or to ti. .dmlrisEadon or .nfor..n.nt of th.
domcsdc l.wr concemh8 taicr of €v.ry khd .nd d6crlpuon lmposcd on behall of th. Contr.cttng sratcs, o, of
their polltlc.ladnhlsi-.dv. subdtvlsions or lo<.1 .utho.itles, lffof:' 3 thE rzxrdon th.rculd.r L nol
conEary ro dlc ASre. ert Th. ?xchanS€ of hform.non B Mt r.strl.t.d byArticles 1end 2.
a Any hfom.tio! Ec.tu.d und.r paryr.ph I by . ConEactiry Sr.t. sh.ll b€ reatcd $ se@t ld ahe s.ml
manner as lnformrtio[ obtainld undar the dom6tlc laws of thet StaE and shall bc disclosed only to p€rsont or
aurhorldE (lncludln8 count and edminrtf3tiv. bodi6) coEert.d wl$ th. $s!.sm.nt or colecdon of, the
.nhE rn.nt or prosc@don ln Bpect of, th. d.t.rminador of rppe.ls in rclation to the t x.. referrcd to in
paraSrrph t, or the ov.El8ht ofthe above. srdr pcrsons oreudloriocs shall use drc informatlo only for such
pupos.s Th.y ,my disdos. th. Infomatior ln publc couft pmc.Gdln$ or in iudici.l d€ctllon!.
3. Ir no c$. sh.ll the pmeisiotrr of p.rdgraphs 1 aod 2 be constlu€d so as to impos. on a ConEechng Stet
e) to erry out.dmlnlst.dve m.e!6 .i En.!.. with th. l.ws .nd adEirlsiradv. pr.ctic. of $et or of
th. otb.r Coru-rctin! SEtq
b) !o rupply iaform.tion whidr is not obt tEbl. uuder dt. Ls's or i! th! noEn.l .ours. of dl.
.dolnbt,.doD of thit or ofth. othB ColE ctlrt sEt :
c) to supply intodatior whlch wolld dbctot any E de, bulln.ir, tndusEtal commlrcill or Prof4riond
s..rct or trarb proc.ss, or lnformadon th. dbclolure of whlch would b. @ntr.ry to Public i.t r.st!.
d If lllfolm.tion ls ruqll.stld by e Cortr.cth8 St te in rccordenc. with tnis Aniclc. th. other Cotr!-rcdn8
St t sh.ll us. lts lDform.tlon t:tb.rlDg mea$rcs lD obt ln the ..qu6rcd iIfom.tio[ .vcn douSh th.t oth.r
St t hry lor n..d iu.h tnfonh.don fo! tB om t purpos6, Th. obllgrtion conttlncd in the pr.c.dlnt
slllr.ne ls subllct to $! Ilnli.donr ot panSr.ph 3 but ln no case ihtll sudl llmhadons bc conitru.d to Dlrmlt
. ConFidlnS State to delitr. to supply inlornition .olely b.c.ui. it hd no don.stjc intect ln tu.h
5. Itr no c.s. shdl the prcvisioE of pesnph 3 be conJt cd to Pemit 2 Co.trrcdng St:t! to de.lln. to
sopply iDform.tioo solcly b.c.ul. th. infornation is h.ld by a ba L other ffnancial lnstltutio4 nomin . or
Pt son actint lr .n ag.ncy or a nducl.ly eP..lty o. b!..ce it .el.t!t to oMeEhip inr.ilstt ln a P..$or
Ardc& 26
iIEMEE&SOFDTPLOHATICXISIOIIS/ll'
CO SULAR POSTS
Nothltrg ltr thls AtM.nr rh.ll eftd tb. fsol pndtege or rnhbeB of drptomatt. ntssloni o. con3ut.r porrs
ud.r lh. S.n.r,l rul6 of lnt hation.l l.w or under tle pmvisionj of speci.t .&.eements.
Anidc 2,
AITENDIIENTS
UpoD nuod .ar.€Mi of th. Conrr&tiDt 5t r.s, .hadrt|.nrt and .ddldons rn.y b. trEoduccd to ttu!
A!ltc6.r! .Ir.lltld es i!p.r.t Proto.ols and m.ldrg Inr.gil ,la.ts ot rtrrs Agr.lmenr Th!6r .mcndmmts
sirll .6t r irto bft! srrb,!.t !o ti. provbtons of ln./lrtcb 28 oftirs Ar.lment
Ardd. ZS
Etffly ttvm rorcE
1. E ct of ti. Cortr.ctlnt $rt r rtdl Dodry b rh. oth.. tr wrltht rhDuth dlptoud. de.dt th.
.oDdaloroftl.pmaduE!lrqdEdbyltrdom.rtlcLwforrh!brlngt.riotoforeofd.rg..tnaL
Z It r Atrt.[r?nt shatl .rt.r lno fort. on th. dar. of rlcltpt of th. tarcr of rhca. noda..dors and shdl
thcraupon hava afracl:
a)h rtsl.ct of Exes wl$h.ld at sorrr., to lncome derlvld or cr.dit d on or rft.r lsr l.nuary of $!
caha&ryr:ancltfollowinith. y.erln whLl th.AgE m.nt anters tnto forcq
b) ln lt.Fcr of othc. t r.+ for Er.s dr.B..bl. for .,ly tu:ble y..r b.gndnS on or rft.r l3t lau.ry of
th...hDd.rFa. n n followlry tlt. y.rr io whid! tt!. At'lelneni.nters into fo!6a
,t cle 29
TIXTTI{ATION
Tllls jttrlcm.n! lhEU rcmdn ln for.! unril rmtr.t.d by ! Conrrr.ttnE Srlto Etd.! of th! Cont G!!A Sar.
E.y terr u.t the Agrt d?nt by gvlry wntEr trod.! of t rmln.do! ro th. orh€r CooE cdDS St $roua
diplotudc .hann.lt .t L61 .lI montha baloE th. .nd of .ny c.llldrr y.l' totlowtni th! p.riod ot fiv. y!al!
ftomth.d.t of lt' lntry lnio fo(a lD sudr .v!n! tt. Agcmmt shall cc:s. to tEv..llcc
t
.)ln rcsp.ct of t x€s wltbh.ld at rour.e to iu.om! denv.d or credtted on or .ft.r 1n ,:nuay of th.
c.l.d y.:r n.rt following $. y..r h which the mtice oft r in.don is 8iven,
b) h Esp€.t of odrer t Jles, fo. brc6 chaBeable for rtry tar.ble year besiDnjnt on or after ln lenurry of
tb. 6l.rd.r yl nat followin! th. y€.. ln whicl! rh. nod@ oft.miution b dveE
IN■ nTNESS WHEREOFthe undettigned,duly autllonzed thereto.have s:8nea this Agreement
Done at Tb161 on 23 Ap● 1 201S in duplicate in the Ceo● 口an Russtan and Engl:sh languages all texb being
equ」 lyauthen● c ln case o,alvergence bemeen any oFthe tex●
●e Engnsh ter sh譴 l preval:
″
Forth.Gowmh.nt
ofG.orgla
ofthe R€putll. of Bcl.rus