Convention between The Kingdom of Norway 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 (Oslo, 3 April 2000)

Convention
between
The Kingdom of Norway
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
(Oslo, 3 April 2000)

The Kingdom of Norway and the Republic of Kazakhstan confirming their desire to develop and strengthen the economic, scientific, technical and cultural co-operation between both States, and desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, have agreed as follows:

CHAPTER I

SCOPE OF THE CONVENTION

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 regional or local authorities, irrespective of the manner in which they are levied.

2.There shall be regarded as taxes on income and on capital all taxes imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation.

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

a)in the case of Kazakhstan:

(i)the tax on income of legal persons and individuals;

(ii)the tax on the property of legal persons and individuals,

(hereinafter referred to as "Kazakhstan tax");

b)in the case of Norway:

(i) the national tax on income;

(ii)the county municipal tax on income;

(iii)the municipal tax on income;

(iv)the national contributions to the Tax Equalisation Fund;

(v)the national tax on capital;

(vi)the municipal tax on capital;

(vii)the national tax relating to income and capital from the exploration for and the exploitation of submarine petroleum resources and activities and work relating thereto, including pipeline transport of petroleum produced; and

(viii)the national dues on remuneration to non-resident artistes;

(hereinafter referred to as "Norwegian tax").

4.The Convention shall apply also to any identical or substantially similar taxes which are imposed by either Contracting State after the date of signature of the Convention in addition to, or in place of, the existing taxes.

CHAPTER II

DEFINITIONS

Article 3

GENERAL DEFINITIONS

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

a)(i)the term "Norway" means the Kingdom of Norway, including any area outside the territorial waters of the Kingdom of Norway where the Kingdom of Norway, according to Norwegian legislation and in accordance with international law, may exercise her rights with respect to the seabed and subsoil and their natural resources; the term does not comprise Svalbard, Jan Mayen and the Norwegian territories in Antarctica ("biland");