Agreement between the Government of the Republic of Kazakhstan and the Government of the Peoples's Republic of China for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on incom (Astana, September 12, 2001)

Agreement
between the Government of the Republic of Kazakhstan and the Government of the Peoples's Republic of China for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on incom
(Astana, September 12, 2001)

The Government of the Republic of Kazakhstan and the Government of the People's Republic of China,

Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income,

Have agreed as follows:

Article 1

PERSONAL SCOPE

This Agreement shall apply to persons who are residents of one or both of the Contracting States.

Article 2

TAXES COVERED

1. This Agreement shall apply to taxes on income imposed on behalf of a Contracting State or of its local authorities, irrespective of the 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 income, including taxes on gains from the alienation of movable or immovable property, as well as taxes on capital appreciation.

3. The existing taxes to which the Agreement shall apply are in particular:

a) in China:

(i) the individual income tax;

(ii) the income tax for enterprises with foreign investment and foreign enterprises;

(hereinafter referred to as "Chinese tax").

b) in Kazakhstan:

(i) the tax on income of legal persons;

(ii) the tax on income of individuals;

(hereinafter referred to as " Kazakhstan tax").

4. The Agreement shall also apply to any identical or substantially similar taxes which are imposed after the date of signature of the Agreement in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any substantial changes which have been made in their respective taxation laws within a reasonable period of time after such changes.

Article 3

GENERAL DEFINITIONS

1. For the purposes of this Agreement, unless the context otherwise requires:

a) the term "China" means the People's Republic of China; when used in geographical sense, means all the territory of the People's Republic of China, including its territorial sea, in which the Chinese laws relating to taxation apply, and any area beyond its territorial sea, within which the People's Republic of China has sovereign rights of exploration for and exploitation of resources of the sea-bed and its sub-soil and superjacent water resources in accordance with international law;

b) the term "Kazakhstan" means the Republic of Kazakhstan. When used in a geographical sense, the term "Kazakhstan" includes the State territory of the Republic of Kazakhstan and zones where Kazakhstan exercise its sovereign rights and jurisdiction according to its legislation and international agreements and where its tax legislation is applied;