Convention between the Republic of Estonia and the Republic of Kazakhstan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital (March 1, 1999)

Convention between the Republic of Estonia and the Republic of
Kazakhstan for the avoidance of double taxation and the prevention of
fiscal evasion with respect to taxes on income and on capital
(March 1, 1999)

PUBLICATION-DATE: March 1, 1999

EFFECTIVE-DATE: EFFECTIVE FROM 1 JANUARY 2001

Entry into Force: 19 July 2000

LIST-OF-ARTICLES:

     Article 1    Personal scope

     Article 2    Taxes covered

     Article 3    General definitions

     Article 4    Resident

     Article 5    Permanent establishment

     Article 6    Income from immovable property

     Article 7    Business profits

     Article 8    Shipping and air transport

     Article 9    Associated enterprises

     Article 10   Dividends

     Article 11   Interest

     Article 12   Royalties

     Article 13   Capital gains

     Article 14   Independent personal services

     Article 15   Dependent personal services

     Article 16   Directors' fees

     Article 17   Artistes andsportsmen

     Article 18   Pensions

     Article 19   Government service

     Article 20   Students, professors and researches

     Article 21   Other income

     Article 22   Capital

     Article 23   Elimination of double taxation

     Article 24   Non-discrimination

     Article 25   Mutual agreement procedure

     Article 26   Exchange of information

     Article 27   Limitation of benefits

     Article 28   Members of diplomatic missions and consular posts

     Article 29   Entry into force

     Article 30  Termination

     PROTOCOL (1999)

ARTICLES:

Article 1

Personal scope

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

Article 2

Taxes covered

1. This Convention shall apply to taxes on income and on capital imposed on behalf of a Contracting State or of its local authorities, irrespective of the manner in which they are levied.