Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of Kazakhstan foe the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains (London, March 21, 1994)

Convention between the Government of the United Kingdom of Great Britain
and Northern Ireland and the Government of the Republic of Kazakhstan
foe the avoidance of double taxation and the prevention of fiscal
evasion with respect to taxes on income and capital gains
(London, March 21, 1994)

EFFECTIVE-DATE: EFFECTIVE FROM 1 JANUARY 1993 (KAZAKHSTAN);

Entry into Force: 15 July 1996.

LIST-OF-ARTICLES:

     Article 1    Personal scope

     Article 2    Taxes covered

     Article 3    General definitions

     Article 4    Residence

     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 and sportsmen

     Article 18   Pensions

     Article 19   Government service

     Article 20   Students

     Article 21   Other income

     Article 22   Elimination of double taxation

     Article 23   Limitation of relief

     Article 24   Partnerships

     Article 25   Non-discrimination

     Article 26   Mutual agreement procedure

     Article 27   Exchange of information

     Article 28   Members/employees/diplomatic/consular etc.

     Article 29   Entry into force

     Article 30   Termination

     EXCHANGE OF NOTES (1994)

     I

     II

     PROTOCOL (1997)

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 gains imposed on behalf of a Contracting State irrespective of the manner in which they are levied.