DTC agreement between Kyrgyzstan and Latvia

7/30/2019 DTC agreement between Kyrgyzstan and Latvia

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spk esos no 2007.06.13Publicts:Vstnesis 93 2007.06.12.

(ZIOTJS 13 2007.07.12.)

Saeima ir piemusi un Valsts

prezidents izsludina du likumu:

Par Latvijas Republikas valdbas un Kirgzijas Republikas valdbaslgumupar nodoku dubults uzlikanas un nodoku nemaksanas

novranu attiecb uz ienkuma nodokiem

1.pants. 2006.gada 7.decembr Bikek paraksttais Latvijas Republikas valdbasun Kirgzijas Republikas valdbas lgums par nodoku dubults uzlikanas un nodokunemaksanas novranu attiecb uz ienkuma nodokiem (turpmk - Lgums) ar olikumu tiek pieemts un apstiprints.

2.pants. Lgums stjas spk t 27.pant noteiktaj laik un krtb, un rlietuministrija par to pazio laikrakst "Latvijas Vstnesis".

3.pants. Likums stjas spk nkamaj dien pc t izsludinanas. Ldz arlikumu izsludinms Lgums latvieu un angu valod.

Likums Saeim pieemts 2007.gada 24.maij.

Valsts prezidentes viet

Saeimas prieksdtjs I.Emsis

Rg 2007.gada 12.jnij

LATVIJAS REPUBLIKAS VALDBAS UN KIRGZIJAS REPUBLIKASVALDBAS LGUMS

PAR NODOKU DUBULTS UZLIKANAS UN NODOKUNEMAKSANAS NOVRANU

ATTIECB UZ IENKUMA NODOKIEM

Latvijas Republikas valdba un Kirgzijas Republikas valdba,

apliecindamas vlanos noslgt Lgumu par nodoku dubults uzlikanas unnodoku nemaksanas novranu attiecb uz ienkuma nodokiem, attstt unstiprint sadarbbu ekonomikas, zintnes, tehnikas un kultras jom,

vienojas par tlk minto:


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1.pants

PERSONAS, UZ KURM ATTIECAS LGUMS

is Lgums attiecas uz personm, kas ir vienas vai abu Lgumsldzju Valsturezidenti.

2.pants

NODOKI, UZ KURIEM ATTIECAS LGUMS

1. is Lgums attiecas uz ienkuma nodokiem, kas tiek uzlikti LgumsldzjasValsts vai ts teritorilo administratvo vienbu vai pavaldbu lab neatkargi no onodoku uzlikanas veida.

2. Par ienkuma nodokiem uzskatmi visi nodoki, kurus uzliek kopjamienkumam vai ienkuma daai, taj skait nodoki, kurus uzliek ienkumam nokustam vai nekustam pauma atsavinanas, k ar nodoki no kapitla vrtbas

pieauguma.3. Esoie nodoki, uz kuriem attiecas is Lgums, konkrti ir:

a) Kirgzij:

(i) juridisko personu peas un citu iemumu nodoklis; un

(ii) fizisko personu ienkuma nodoklis;

(turpmk- Kirgzijas nodoki);

b) Latvij:

(i) uzmumu ienkuma nodoklis;

(ii) iedzvotju ienkuma nodoklis;

(turpmk- Latvijas nodoki).

4. is Lgums attiecas ar uz visiem identiskiem vai pc btbas ldzgiemnodokiem, kurus, papildinot vai aizstjot esoos nodokus, ievie pc Lguma

parakstanas datuma. Abu Lgumsldzju Valstu kompetents iestdes savstarpjiinform viena otru par jebkuriem nozmgiem grozjumiem o valstu attiecgajosnodoku normatvajos aktos.

3.pants

VISPRGS DEFINCIJAS

1. Ja no konteksta nav izsecinms citdi, tad aj Lgum:

a) termini "Lgumsldzja Valsts" un "otra Lgumsldzja Valsts" atkarb nokonteksta nozm Latviju vai Kirgziju;

b) termins "Kirgzija" nozm Kirgzijas Republiku. Termins "Kirgzija", lietotseogrfisk nozm, apzm teritoriju, kur Kirgzijas Republika saska arstarptautiskajm tiesbm steno savas suverns tiesbas un jurisdikciju, un kur irspk Kirgzijas Republikas nodoku likumdoana;

c) termins "Latvija" nozm Latvijas Republiku, un, lietots eogrfisk nozm,tas apzm Latvijas Republikas teritoriju un jebkuru citu Latvijas Republikasteritorilajiem deiem piegulou teritoriju, kur saska ar Latvijas normatvajiemaktiem un starptautiskajm tiesbm tiek stenotas Latvijas tiesbas uz jras un zemesdzlm un tur esoajiem dabas resursiem;


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d) termins "persona" nozm fizisko personu, sabiedrbu un jebkuru citu personuapvienbu;

e) termins "sabiedrba" nozm jebkuru korporatvu apvienbu vai jebkuruvienbu, kas nodoku uzlikanas nolk tiek uzskatta par korporatvu apvienbu;

f) termini "Lgumsldzjas Valsts uzmums" un "otras Lgumsldzjas Valstsuzmums" attiecgi nozm uzmumu, ko vada Lgumsldzjas Valsts rezidents, unuzmumu, kuru vada otras Lgumsldzjas Valsts rezidents;

g) termins "starptautisk satiksme" nozm jebkurus prvadjumus ar jras, gaisavai autotransporta ldzekiem, ko veic Lgumsldzjas Valsts uzmums, izemot tosgadjumus, kad jras, gaisa vai autotransporta ldzeki prvietojas viengi otrasLgumsldzjas Valsts iekien;

h) termins "kompetent iestde" nozm:

(i) Kirgzij - Finanu ministriju vai ts pilnvaroto prstvi;

(ii) Latvij - Finanu ministriju vai ts pilnvaroto prstvi;

i) termins "pilsonis" nozm:(i) ikvienu fizisku personu, kurai ir Lgumsldzjas Valsts pilsonba;

(ii) ikvienu juridisku personu, personlsabiedrbu vai asociciju, kuras statussizriet no spk esoajiem Lgumsldzjas Valsts normatvajiem aktiem.

2. Lgumsldzjm Valstm jebkur laik piemrojot o Lgumu, visiem tajnedefintajiem terminiem ir tda nozme, kd tie attiecgs Lgumsldzjas Valstsnormatvajos aktos konkrtaj laik tiek lietoti sakar ar nodokiem, uz kuriemattiecas Lgums, ja vien no konteksta nav izsecinms citdi, turklt s valstsattiecgajos nodoku normatvajos aktos paredzt nozme preval prcitos s valstsnormatvajos aktos paredzto nozmi.

4.pants

REZIDENTS

1. aj Lgum termins "Lgumsldzjas Valsts rezidents" nozm jebkurupersonu, kurai saska ar s valsts normatvajiem aktiem uzliek nodokus,pamatojoties uz ts pastvgo dzvesvietu, rezidenci, vadbas atraans vietu vaijebkuru citu ldzgu kritriju, un ietver ar attiecgo valsti un jebkuru ts teritoriloadministratvo vienbu vai pavaldbu. Tomr is termins neietver ts personas, kurmaj valst nodoki tiek uzlikti tikai attiecb uz ienkumu no aj valst esoajiem

peas avotiem.2. Ja saska ar 1.daas noteikumiem fizisk persona ir abu Lgumsldzju Valstu

rezidents, ts statuss nosakms di:

a) o personu uzskata tikai par ts valsts rezidentu, kur atrodas ts pastvgdzvesvieta; ja ts pastvg dzvesvieta ir abs valsts, o personu uzskata tikai par tsvalsts rezidentu, ar kuru tai ir ciekas personisks un ekonomisks attiecbas (vitlointereu centrs);

b) ja nav iespjams noteikt valsti, kur ai personai ir vitlo intereu centrs, vai artai nav pastvgas dzvesvietas nevien no abm valstm, o personu uzskata tikai parts valsts rezidentu, kas ir ts ierast mtnes zeme;

c) ja s personas ierast mtnes zeme ir abas valstis vai nav neviena no tm, ttiek uzskatta tikai par ts valsts rezidentu, kuras pilsonis ir persona;


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d) ja persona ir abu valstu pilsonis vai nav nevienas s valsts pilsonis,Lgumsldzju Valstu kompetents iestdes izir o jautjumu, savstarpjivienojoties.

3. Ja saska ar 1.daas noteikumiem persona, kas nav fizisk persona, ir abuLgumsldzju Valstu rezidents, Lgumsldzju Valstu kompetents iestdes cenas

atrisint o jautjumu, savstarpji vienojoties, lai noteiktu Lguma piemroanasveidu dai personai.

5.pants

PASTVG PRSTVNIECBA

1. aj Lgum termins "pastvg prstvniecba" nozm noteiktu darbbasvietu, kur uzmums pilngi vai daji veic uzmjdarbbu.

2. Termins "pastvg prstvniecba" ietver:

a) uzmuma vadbas atraans vietu;

b) filili;

c) biroju;

d) fabriku;

e) darbncu;

f) ahtu, naftas vai gzes ieguves vietu, akmelauztuves vai jebkuru citu ar dabasresursu ieguvi saisttu vietu; un

g) zemnieku saimniecbu, ganbas vai mesaimniecbu, kur tiek veikta zemkopba,lauksaimniecba vai mesaimniecba.

3. Jdziens "pastvg prstvniecba" ietver bvlaukumu, celtniecbas, montasvai komplektanas projektu, ja ie bvdarbi vai projekts notiek ilgk par deviiemmneiem.

4. Neatkargi no panta iepriekjiem noteikumiem termins "pastvgprstvniecba" neietver:

a) ku un iekrtu izmantoanu tikai un viengi uzmumam piederoo preu vaiizstrdjumu uzglabanai, demonstranai vai piegdei;

b) uzmumam piederoos preu vai izstrdjumu krjumus, kas paredzti tikaiun viengi uzglabanai, demonstranai vai piegdei;

c) uzmumam piederoos preu vai izstrdjumu krjumus, kas paredzti tikai

un viengi prstrdei cit uzmum;d) noteiktu darbbas vietu, kas paredzta tikai un viengi preu vai izstrdjumu

iepirkanai uzmuma vajadzbm vai informcijas vkanai uzmuma vajadzbm;

e) noteiktu darbbas vietu, kas paredzta tikai un viengi tam, lai veiktu uzmumalab jebkurus citus sagatavoanas vai palgdarbus;

f) noteiktu darbbas vietu, kas paredzta tikai un viengi tam, lai nodarbotos ar a)ldz e) punkt mintajm darbbm jebkd to kombincij, ja darbbu kombincijaikopum ir sagatavoanas vai palgdarbbas raksturs.

5. Neatkargi no 1. un 2.daas noteikumiem, ja persona, kas nav 6.da mintaisneatkarga statusa aents, darbojas uzmuma lab un ir pilnvarota noslgt lgumus

Lgumsldzj Valst uzmuma vrd, un t pastvgi izmanto s pilnvaras, tadattiecb uz vism darbbm, ko da persona veic uzmuma lab, tiek uzskatts, ka


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uzmumam ir pastvg prstvniecba attiecgaj valst, izemot, ja da personaveic tikai 4.da paredzts darbbas, kuras veicot noteikt darbbas viet, danoteikta darbbas vieta saska ar minto dau netiek uzskatta par pastvgo

prstvniecbu.

6. Tiks uzskatts, ka uzmumam nav pastvgs prstvniecbas Lgumsldzj

Valst, ja uzmums veic uzmjdarbbu aj valst, viengi izmantojot brokeri,tirdzniecbas aentu vai jebkuru citu neatkarga statusa aentu, ar nosacjumu, ka spersonas veic savu parasto uzmjdarbbu.

7. Fakts, ka sabiedrba, kura ir Lgumsldzjas Valsts rezidents kontrolsabiedrbu, kura ir otras Lgumsldzjas Valsts rezidents vai kura veicuzmjdarbbu aj otr valst (izmantojot pastvgo prstvniecbu vai kd citveid), vai ir pakauta das sabiedrbas kontrolei, pats par sevi nenozm, ka kda nom sabiedrbm ir otras sabiedrbas pastvg prstvniecba.

6.pants

IENKUMS NO NEKUSTAM PAUMA

1. Ienkumam, ko Lgumsldzjas Valsts rezidents gst no nekustam pauma(ar ienkumam no lauksaimniecbas un mesaimniecbas), kas atrodas otrLgumsldzj Valst, var uzlikt nodokus aj otr valst.

2. Terminam "nekustamais paums" ir tda nozme, kda tam ir tsLgumsldzjas Valsts normatvajos aktos, kur atrodas attiecgais paums. Jebkurgadjum is termins ietver paumu, kas ir piedergs nekustamajam paumam,mjlopus un iekrtas, ko izmanto lauksaimniecb un mesaimniecb, tiesbas, uzkurm attiecas zemes pauma tiesbu visprgie noteikumi, nekustam pauma

lietojuma tiesbas un tiesbas uz maingiem vai nemaingiem maksjumiem katldzbu par dergo izrakteu iegulu, dabas atradu un citu dabas resursu izmantoanuvai tiesbm tos izmantot. Jras, gaisa un autotransporta ldzekus neuzskata parnekustamo paumu.

3. 1.daas noteikumus piemro attiecb uz ienkumu no nekustam paumatieas izmantoanas, izranas vai izmantoanas cit veid, k ar uz ienkumu nonekustam pauma atsavinanas.

4. Ja sabiedrbas akcijas vai citas korporatvs tiesbas dod to paniekam tiesbasuz sabiedrbas nekustam pauma izmantoanu, tad ienkumam no o tiesbu tieasizmantoanas, izranas vai lietoanas jebkd cit veid var uzlikt nodokus tajLgumsldzj Valst, kur atrodas is nekustamais paums.

5. 1., 3. un 4.daas noteikumus piemro attiecb uz ienkumu no uzmumanekustam pauma, k ar attiecb uz ienkumu no nekustam pauma, ko izmantoneatkargu individulu pakalpojumu snieganai.

7.pants

UZMJDARBBAS PEA

1. Lgumsldzjas Valsts uzmuma peai tiek uzlikti nodoki tikai aj valst,izemot, ja uzmums veic uzmjdarbbu otr Lgumsldzj Valst, izmantojot turesoo pastvgo prstvniecbu. Ja uzmums veic uzmjdarbbu mintaj veid,uzmuma peai var uzlikt nodokus otr valst, bet tikai tai peas daai, ko varattiecint uz o pastvgo prstvniecbu.


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2. Saska ar 3.daas noteikumiem, ja Lgumsldzjas Valsts uzmums veicuzmjdarbbu otr Lgumsldzj Valst, izmantojot tur esoo pastvgo

prstvniecbu, katr Lgumsldzj Valst uz o pastvgo prstvniecbu attiecinmstds peas daudzums, kdu t vartu gt, ja t btu nodalts un atsevis uzmums,kas veic tdu pau vai ldzgu uzmjdarbbu tdos paos vai ldzgos apstkos un

pilngi neatkargi veiktu darjumus ar uzmumu, kura pastvg prstvniecba t ir.3. Nosakot pastvgs prstvniecbas peu Lgumsldzj Valst, ir atauts

atskaitt izdevumus, kas raduies pastvgs prstvniecbas vajadzbm ts atraansvalst vai citur, taj skait operatvos un visprjos administratvos izdevumus.Tomr, di atskaitjumi netiek atauti attiecb uz maksjumiem (citdiem k faktiskoizdevumu atmaksa), kurus patstvg prstvniecba izmaks uzmumam vai kdaicitai t daai k autoratldzbas, atalgojumu vai cita veida ldzgus maksjumus par

patentu vai citu tiesbu izmantoanu, vai k komisijas maksu par vadbas vai paupakalpojumu snieganu, vai, izemot gadjumu, kad uzmums ir banka, k procentumaksjumus par naudas summm, kuras ir aizdotas patstvgajai prstvniecbai.

4. Ja Lgumsldzj Valst peu, kas attiecinma uz pastvgo prstvniecbu,nosaka, sadalot uzmuma kopgo peu proporcionli starp t struktrvienbm,2.daa neaizliedz Lgumsldzjai Valstij k parasti pc principa noteikt peas dau,kurai uzliek nodokus; izmantotajai sadales metodei tomr jbt tdai, lai rezulttsatbilstu aj pant ietvertajiem principiem.

5. Uz pastvgo prstvniecbu neattiecina peu tikai tpc vien, ka t iriegdjusies preces vaiizstrdjumus uzmuma, kura pastvg prstvniecba t ir,vajadzbm.

6. Lai piemrotu iepriekjo dau noteikumus, peu, ko attiecina uz pastvgoprstvniecbu, katru gadu nosaka ar vienu un to pau metodi, izemot, ja irpietiekams iemesls rkoties citdi.

7. Ja pe ir ietverti citos Lguma pantos atsevii aplkotie ienkuma veidi, panta noteikumi neietekm o citu pantu noteikumus.

8.pants

STARPTAUTISK SATIKSME

1. Lgumsldzjas Valsts uzmuma gtajai peai no jras, gaisa vaiautotransporta ldzeku izmantoanas starptautiskaj satiksm uzliek nodokus tikaiaj valst.

2. 1.daas noteikumi attiecas ar uz peu, kas iegta no piedalans pul, kopjuzmjdarbb vai starptautisks satiksmes transporta aentr.

9.pants

SAISTTIE UZMUMI

1. Ja:

a) Lgumsldzjas Valsts uzmums tiei vai netiei piedals otrasLgumsldzjas Valsts uzmuma vadb vai kontrol vai ar tam pieder daa no uzmuma kapitla; vai


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b) vienas un ts paas personas tiei vai netiei piedals Lgumsldzjas Valstsuzmuma un otras Lgumsldzjas Valsts uzmuma vadb vai kontrol vai ar tm

pieder daa no o uzmumu kapitla,

un jebkur no iem gadjumiem o divu uzmumu komercils vai finanuattiecbas veido vai nodibina pc noteikumiem, kas atiras no tiem noteikumiem,

kuri btu spk starp diviem neatkargiem uzmumiem, tad jebkura pea, ko gtuviens no uzmumiem, bet iepriekminto noteikumu ietekm nav guvis, var tiktiekauta uzmuma pe, un tai var atbilstoi uzlikt nodokus.

2. Ja Lgumsldzja Valsts iekauj s valsts uzmuma pe un attiecgi uzlieknodokus tai peai, attiecb uz kuru otr valst otras Lgumsldzjas Valstsuzmumam ir uzlikts nodoklis, un iekaut pea ir tda pea, kuru btu guvis

pirms Lgumsldzjas Valsts uzmums, ja attiecbas starp iem diviemuzmumiem btu bijuas tdas, kdas pastvtu starp diviem neatkargiemuzmumiem, tad otra valsts veic atbilstoas korekcijas attiecb uz nodoka lielumu,kds tiek uzlikts ai peai otr valst. Nosakot s korekcijas, em vr citus

Lguma noteikumus un, ja nepiecieams, rko Lgumsldzju Valstu kompetentoiestu konsultcijas.

10.pants

DIVIDENDES

1. Dividendm, ko sabiedrba - Lgumsldzjas Valsts rezidents izmaks otrasLgumsldzjas Valsts rezidentam, var uzlikt nodokus aj otr valst.

2. Tomr m dividendm var uzlikt nodokus ar atbilstoi attiecgs valstsnormatvajiem aktiem taj Lgumsldzj Valst, kuras rezidents ir sabiedrba, kas

izmaks dividendes, bet, ja o dividenu stenais panieks ir otras LgumsldzjasValsts rezidents, nodoklis nedrkst prsniegt:

a) 5 procentus no dividenu kopapjoma, ja dividenu stenais panieks irsabiedrba (kas nav personlsabiedrba), kura tiei prvalda vismaz 25 procentus tssabiedrbas kapitla, kura izmaks dividendes;

b) 10 procentu no dividenu kopapjoma visos prjos gadjumos.

daa neietekm nodoku uzlikanu sabiedrbas peai, no kuras izmaksdividendes.

3. Termins "dividendes" aj pant nozm ienkumu no akcijm, no "jouissance"akcijm (dod tiesbas uz sabiedrbas pauma dau ts likvidcijas gadjum) vai

"jouissance" tiesbm (tiesbas piedalties sabiedrbas peas sadal, neatbildot parsabiedrbas saistbm), no kalnrpniecbas uzmumu akcijm, no dibintju akcijmvai citm no pardu saistbm neizrietom tiesbm piedalties uzmuma peassadal, k ar ienkumu no citm tiesbm, uz ko saska ar ts valsts normatvajiemaktiem, kuras rezidents ir sabiedrba, kas veic peas sadali, attiecas tds pats nodokuuzlikanas rems k uz ienkumu no akcijm.

4. 1. un 2.daas noteikumus nepiemro, ja dividenu stenais panieks, kur irLgumsldzjas Valsts rezidents, veic uzmjdarbbu otr Lgumsldzj Valst,kuras rezidents ir dividendes izmaksjo sabiedrba, izmantojot tur esoo pastvgo

prstvniecbu, vai ar sniedz neatkargus individulos pakalpojumus aj otr valst,izmantojot taj izvietoto pastvgo bzi, un ja ldzdalba, par kuru izmaks dividendes,


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ir faktiski saistta ar o pastvgo prstvniecbu vai pastvgo bzi. aj gadjumatkarb no apstkiem piemro 7. vai 14.panta noteikumus.

5. Ja sabiedrba - Lgumsldzjas Valsts rezidents gst peu vai ienkumus otrLgumsldzj Valst, otra valsts nedrkst nedz uzlikt jebkdus nodokus ssabiedrbas izmakstajm dividendm, izemot, ja dividendes izmaks otras valsts

rezidentam vai ja ldzdalba, par kuru izmaks dividendes, ir faktiski saistta arpastvgo prstvniecbu vai pastvgo bzi aj otr valst; nedz ar uzlikt nesadaltspeas nodokli sabiedrbas nesadaltajai peai pat tad, ja izmaksts dividendes vainesadalt pea pilngi vai daji sastv no otr valst gts peas vai ienkuma.

11.pants

PROCENTI

1. Procentiem, kas rodas Lgumsldzj Valst un kurus izmaks otrasLgumsldzjas Valsts rezidentam, var uzlikt nodokus aj otr valst.

2. Tomr iem procentiem var uzlikt nodokus ar atbilstoi attiecgs valstsnormatvajiem aktiem taj Lgumsldzj Valst, kur tie rodas, bet, ja o procentu

stenais panieks ir otras Lgumsldzjas Valsts rezidents, tad nodoklis nedrkstprsniegt 10 procentu no o procentu kopapjoma. Ja procentu stenais panieks irbanka vai jebkda cita finanu institcija, un procentus maks sakar ar citai bankaivai finanu institcijai pieirto aizdevumu, tad nodoklis nedrkst prsniegt 5

procentus no o procentu kopapjoma.

3. Neatkargi no 2.daas noteikumiem procenti, kas rodas Lgumsldzj Valst,ko gst un kuru stenais panieks ir otras Lgumsldzjas Valsts valdba, ieskaitot tsteritorils administratvs vienbas un pavaldbas, centrl banka vai jebkda cita

finanu institcija, kas pilnb pieder ai valdbai, vai procentu maksjumi, ko gstpar aizdevumiem, kam galvojumu devusi valdba, pirmaj valst tiks atbrvoti nonodoku uzlikanas.

4. aj pant termins "procenti" nozm ienkumu no jebkda veida pardaprasbm neatkargi no t, vai ts ir vai nav nodrointas ar hipotku un vai tm ir vainav tiesbas piedalties pardnieka peas sadal, un it pai ienkumu no valdbasvrtspapriem un ienkumu no obligcijm vai pardzmm, taj skait prmijas un

balvas, kas piedergas iem vrtspapriem, obligcijm vai pardzmm. Termins"procenti" neietver ienkumu, kuru atbilstoi 10.panta noteikumiem uzskata pardividendm. Soda naudas, kas saemtas par laik neveiktajiem maksjumiem,neuzskata par procentiem panta noteikumu piemroanai.

5. 1., 2. un 3.daas noteikumus nepiemro, ja procentu stenais panieks, kas irLgumsldzjas Valsts rezidents, veic uzmjdarbbu otr Lgumsldzj Valst, kurie procenti rodas, izmantojot tur esoo pastvgo prstvniecbu, vai ar sniedzneatkargus individulos pakalpojumus aj otr valst, izmantojot taj izvietoto

pastvgo bzi, un ja parda prasbas, uz kuru pamata maks procentus, ir faktiskisaisttas ar o pastvgo prstvniecbu vai pastvgo bzi. aj gadjum atkarb noapstkiem piemro 7. vai 14.panta noteikumus.

6. Ja procentu makstjs ir Lgumsldzjas Valsts rezidents, tad uzskata, kaprocenti rodas aj valst. Tomr, ja persona, kas izmaks procentus, neatkargi no t,vai persona ir Lgumsldzjas Valsts rezidents vai nav, izmanto Lgumsldzj

Valst esoo pastvgo prstvniecbu vai tur izvietoto pastvgo bzi, sakar ar koradus pardu saistbas, par kurm maks procentus, un ja os procentus izmaks


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(sedz) pastvg prstvniecba vai pastvg bze, tad uzskata, ka ie procenti rodastaj valst, kur atrodas pastvg prstvniecba vai pastvg bze.

7. Ja, pamatojoties uz pam attiecbm starp procentu makstju un procentusteno panieku vai starp viiem abiem un kdu citu personu, procentu summa, kasattiecas uz parda prasbu, par kuru to izmaks, prsniedz summu, par kdu btu

varjui vienoties procentu makstjs un procentu stenais panieks, ja starp viiemnebtu minto pao attiecbu, tad panta noteikumus piemro tikai attiecb uz

pdjo minto summu. d gadjum maksjumu daai, kas prsniedz o summu,nodokus uzliek atbilstoi katras Lgumsldzjas Valsts normatvajiem aktiem, emotvr Lguma prjos noteikumus.

12.pants

AUTORATLDZBA

1. Autoratldzbai, kas rodas Lgumsldzj Valst un kuru izmaks otras

Lgumsldzjas Valsts rezidentam, var uzlikt nodokus aj otr valst.2. Tomr dai autoratldzbai var ar uzlikt nodokus atbilstoi attiecgs valsts

normatvajiem aktiem taj Lgumsldzj Valst, kur t rodas, bet, ja autoratldzbasstenais panieks ir otras Lgumsldzjas Valsts rezidents, nodoklis nedrkst prsniegt5 procentus no autoratldzbas kopapjoma.

3. Termins "autoratldzba" aj pant nozm jebkda veida maksjumus, kosaem k kompensciju par jebkuru autortiesbu izmantoanu vai par tiesbmizmantot jebkuras autortiesbas uz literru, mkslas vai zintnisku darbu, arkinofilmm, uz jebkuru patentu, firmas zmi, dizainu vai modeli, plnu, slepenuformulu vai procesu, vai par raoanas, komercilo vai zintnisko iekrtu izmantoanu

vai par tiesbm ts izmantot, vai par informciju attiecb uz raoanas, komercilovai zintnisko pieredzi.

4. 1. un 2.daas noteikumus nepiemro, ja autoratldzbas stenais panieks, kas irLgumsldzjas Valsts rezidents, veic uzmjdarbbu otr Lgumsldzj Valst, kurrodas autoratldzba, izmantojot tur esoo pastvgo prstvniecbu, vai ar sniedzneatkargus individulos pakalpojumus aj otr valst, izmantojot taj izvietoto

pastvgo bzi, un ja tiesbas vai paums, par ko maks autoratldzbu, ir faktiskisaistti ar o pastvgo prstvniecbu vai pastvgo bzi. aj gadjum atkarb noapstkiem piemro 7. vai 14.panta noteikumus.

5. Ja autoratldzbas makstjs ir Lgumsldzjas Valsts rezidents, tad uzskata, kaautoratldzba rodas aj valst. Tomr, ja persona, kas izmaks autoratldzbu,neatkargi no t, vai persona ir Lgumsldzjas Valsts rezidents vai nav, izmantoLgumsldzj Valst esoo pastvgo prstvniecbu vai tur izvietoto pastvgo bzi,sakar ar kuru ir radies pienkums izmakst autoratldzbu, un ja o autoratldzbuizmaks (sedz) pastvg prstvniecba vai pastvg bze, tad uzskata, kaautoratldzba rodas taj valst, kur atrodas pastvg prstvniecba vai pastvg

bze.

6. Ja, pamatojoties uz pam attiecbm starp autoratldzbas makstju unautoratldzbas steno panieku vai starp viiem abiem un kdu citu personu,autoratldzbas summa, kas attiecas uz izmantoanu, tiesbm vai informciju, parkuru t tiek maksta, prsniedz autoratldzbas summu, par kdu btu varjui

vienoties makstjs un stenais panieks, ja starp viiem nebtu minto paoattiecbu, tad panta noteikumus piemro tikai attiecb uz pdjo minto summu.


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Td gadjum maksjuma daai, kas prsniedz o summu, tiek uzlikti nodokiatbilstoi katras Lgumsldzjas Valsts normatvajiem aktiem, emot vr Lguma

prjos noteikumus.

13.pantsKAPITLA PIEAUGUMS

1. Kapitla pieaugumam, ko Lgumsldzjas Valsts rezidents gst, atsavinot6.pant minto otr Lgumsldzj Valst esoo nekustamo paumu vai tdassabiedrbas akcijas, kuras aktvi galvenokrt sastvno da nekustam pauma, varuzlikt nodokus aj otr valst.

2. Kapitla pieaugumam, kas gts, atsavinot kustamo paumu, kur ir daa noLgumsldzjas Valsts uzmuma pastvgs prstvniecbas uzmjdarbbas

pauma otr Lgumsldzj Valst, vai atsavinot kustamo paumu, kas ir piedergsLgumsldzjas Valsts rezidenta pastvgajai bzei otr Lgumsldzj Valst, kura

izveidota neatkargo individulo pakalpojumu snieganai, ar kapitla pieaugumam nodas pastvgs prstvniecbas (atsevii vai kop ar visu uzmumu) atsavinanasvai das pastvgs bzes atsavinanas, var uzlikt nodokus otr LgumsldzjValst.

3. Kapitla pieaugumam, ko Lgumsldzjas Valsts uzmums, kas izmanto jras,gaisa vai autotransporta ldzekus starptautiskaj satiksm, gst, atsavinotstarptautiskaj satiksm izmantotos jras, gaisa vai autotransporta ldzekus vaiatsavinot kustamo paumu, kas ir piedergs o jras, gaisa vai autotransporta ldzekuizmantoanai, tiek uzlikti nodoki tikai aj valst.

4. Kapitla pieaugumam, kas gts, atsavinot jebkuru tdu paumu, kas nav 1.,

2.un 3.da mintais paums, tiek uzlikti nodoki tikai taj Lgumsldzj Valst,kuras rezidents ir pauma atsavintjs.

14.pants

NEATKARGIE INDIVIDULIE PAKALPOJUMI

1. Lgumsldzjas Valsts rezidenta - fizisks personas ienkumiem noprofesionls vai cita veida neatkargs darbbas tiek uzlikti nodoki tikai aj valst.dam ienkumam var uzlikt nodokli ar otr Lgumsldzj Valst, ja:

a) fizisk persona savas darbbas vajadzbm izmanto tai regulri pieejamu

pastvgo bzi otr Lgumsldzj Valst, bet tikai tik liel mr, cik is ienkums irattiecinms uz o pastvgo bzi; vai

b) fizisk persona uzturas otr Lgumsldzj Valst laika posmu vai laikaposmus, kuri kopum prsniedz 183 dienas jebkur divpadsmit mneu period, kasskas vai beidzas attiecgaj takscijas gad, bet tikai tai ienkuma daai, kas gta pars personas otr Lgumsldzj Valst veikto darbbu.

2. Termins "profesionl darbba" ietver neatkargu zintnisko, literro,mksliniecisko, izgltojoo vai pedagoisko darbbu, k ar rsta, jurista, ineniera,arhitekta, zobrsta un grmatvea neatkargu darbbu.

15.pantsATKARGIE INDIVIDULIE PAKALPOJUMI


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1. Saska ar 16., 18. un 19.panta noteikumiem darba algai, samaksai un citaildzgai atldzbai, kuru Lgumsldzjas Valsts rezidents saem par algotu darbu, tiekuzlikti nodoki tikai aj valst, ja vien algotais darbs netiek veikts otr LgumsldzjValst. Ja algotais darbs tiek veikts otr Lgumsldzj Valst, par to saemtajaiatldzbai var uzlikt nodokus aj otr valst.

2. Neatkargi no 1.daas noteikumiem atldzbai, kuru Lgumsldzjas Valstsrezidents saem par algotu darbu, kas tiek veikts otr Lgumsldzj Valst, tiekuzlikti nodoki tikai pirmaj mintaj valst, ja:

a) atldzbas samjs ir atradies otr valst laika posmu vai laika posmus, kaskopum neprsniedz 183 dienas jebkur divpadsmit mneu period, kas skas vai

beidzas attiecgaj takscijas gad; un

b) atldzbu maks darba devjs, kas nav otras valsts rezidents, vai cita personatda darba devja vrd; un

c) atldzbu neizmaks (nesedz) pastvg prstvniecba vai pastvg bze, kurudarba devjs izmanto otr valst.

3. Neatkargi no panta iepriekjo dau noteikumiem atldzbai, ko saem paralgotu darbu, kas tiek veikts uz starptautiskaj satiksm izmantota jras, gaisa vaiautotransporta ldzeka, var uzlikt nodokus taj Lgumsldzj Valst, kuras rezidentsir uzmums, kur izmanto du jras, gaisa vai autotransporta ldzekli.

16.pants

DIREKTORU ATALGOJUMS

Direktoru atalgojumam un citiem ldzgiem maksjumiem, ko saemLgumsldzjas Valsts rezidents k direktoru padomes vai citas ldzgas institcijas

loceklis sabiedrb, kas ir otras Lgumsldzjas Valsts rezidents, var uzlikt nodokusaj otr valst.

17.pants

MKSLINIEKI UN SPORTISTI

1. Neatkargi no 14. un 15.panta noteikumiem ienkumam, ko gstLgumsldzjas Valsts rezidents k izpildtjmkslinieks, tds k tetra, kino, radiovai televzijas mkslinieks, mziis vai ar k sportists par savu individulo darbbuotr Lgumsldzj Valst, var uzlikt nodokus aj otr valst.

2. Ja izpildtjmkslinieka vai sportista ienkumu par via individulo darbbuattiecgaj jom maks nevis paam izpildtjmksliniekam vai sportistam, bet citai

personai, dam ienkumam neatkargi no 7., 14. un 15.panta noteikumiem var uzliktnodokus taj Lgumsldzj Valst, kur tiek veikta izpildtjmkslinieka vai sportistadarbba.

3. 1. un 2.daas noteikumus nepiemro ienkumam, ko izpildtjmkslinieks vaisportists guvis no Lgumsldzj Valst veiktas individuls darbbas, ja s valstsapmekljumu pilnb vai liel mr atbalstjui vienas vai abu Lgumsldzju Valstuvai to teritorilo administratvo vienbu vai pavaldbu fondi, vai ja ds apmekljumsnotiek Lgumsldzju Valstu valdbu noslgto lgumu par sadarbbu kultras jom

ietvaros. d gadjum ienkumam uzliek nodokli tikai taj Lgumsldzj Valst,kuras rezidents ir is izpildtjmkslinieks vai sportists.


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18.pants

PENSIJAS

Saska ar 19.panta 2.daas noteikumiem pensijai un citai ldzgai atldzbai, kosaem Lgumsldzjas Valsts rezidents par iepriek veikto algoto darbu, tiek uzlikti

nodoki tikai aj valst.

19.pants

VALSTS DIENESTS

1. a) Darba algai, samaksai un citai ldzgai atldzbai, kas nav pensija un kurufiziskajai personai izmaks Lgumsldzja Valsts vai ts teritoril administratvvienba vai pavaldba par ai valstij, vienbai vai pavaldbai sniegtajiempakalpojumiem, tiek uzlikti nodoki tikai aj valst.

b) Tomr dai darba algai, samaksai un citai ldzgai atldzbai tiek uzlikti

nodoki tikai otr Lgumsldzj Valst, ja pakalpojumi ir sniegti aj otr valst un fizisk persona ir tds s valsts rezidents, kas:

(i) ir s valsts pilsonis; vai

(ii) nav kuvis par s valsts rezidentu tikai un viengi, lai sniegtu ospakalpojumus.

2. a) Jebkurai pensijai, kuru fiziskajai personai izmaks Lgumsldzja Valsts vaits teritoril administratv vienba vai pavaldba, vai kuru izmaks no toizveidotajiem fondiem par pakalpojumiem, ko persona sniegusi ai valstij vaivienbai, vai pavaldbai, tiek uzlikti nodoki tikai aj valst.

b) Tomr dai pensijai tiek uzlikti nodoki tikai otr Lgumsldzj Valst, ja

fizisk persona ir s otras valsts rezidents un pilsonis.3. 15., 16., 17. un 18.panta noteikumus piemro darba algai, samaksai, citai

ldzgai atldzbai un pensijai, kuru izmaks par pakalpojumiem, kas sniegti sakar arLgumsldzjas Valsts vai ts teritorils administratvs vienbas vai pavaldbasveikto uzmjdarbbu.

20.pants

STUDENTI

Maksjumiem, ko uzturans, studiju vai staans vajadzbm saem students,

mceklis vai staieris, kur ir vai tiei pirms ieraans Lgumsldzj Valst bija otrasLgumsldzjas Valsts rezidents un kur pirmaj mintaj valst ir ieradies viengistudiju vai staans nolk, aj valst netiek uzlikti nodoki, ja di maksjumi irno avotiem, kas neatrodas aj valst.

21.pants

CITI IENKUMI

1. Citiem Lguma iepriekjos pantos neatruntiem Lgumsldzjas Valstsrezidenta ienkumiem neatkargi no to raans vietas tiek uzlikti nodoki tikai aj

valst.


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2. 1.daas noteikumus nepiemro ienkumam, kas nav ienkums no 6.panta 2.dadefint nekustam pauma, ja ienkuma samjs, kur ir Lgumsldzjas Valstsrezidents, veic uzmjdarbbu otr Lgumsldzj Valst, izmantojot tur esoo

pastvgo prstvniecbu, vai sniedz neatkargus individulos pakalpojumus aj otrvalst, izmantojot tur izvietoto pastvgo bzi, un ja tiesbas vai paums, par ko saem

o ienkumu, ir faktiski saistti ar o pastvgo prstvniecbu vai pastvgo bzi. ajgadjum atkarb no apstkiem piemro Lguma 7. vai 14.panta noteikumus.

3. Neatkargi no 1. un 2.daas noteikumiem ienkumiem, kuri k azartspu vailoteriju laimesti gti otr Lgumsldzj Valst, var uzlikt nodokus aj otrLgumsldzj Valst.

22.pants

NODOKU DUBULTS UZLIKANAS NOVRANAS METODES

1. Attiecb uz Kirgziju nodoku dubult uzlikana tiek novrsta di:

a) ja Kirgzijas rezidents gst ienkumu, kam saska ar o Lgumu var uzliktnodokus Latvij, tad Kirgzija atauj samazint rezidenta ienkuma nodokli parsummu, kas ir vienda ar Latvij samaksto ienkuma nodokli.

Iepriek mintais samazinjums nedrkst bt lielks par summu, kas atbilstuKirgzij aprintajam nodoklim par o ienkumu.

b) ja Kirgzijas rezidents gst ienkumu, kam saska ar Lguma noteikumiemvar uzlikt nodokus tikai Latvij, tad Kirgzija var iekaut o ienkumu kopjapliekamaj ienkum tikai nolk, lai noteiktu im ienkumam piemrojamo nodokalikmi nodoka uzlikanai Kirgzij.

2. Attiecb uz Latviju nodoku dubult uzlikana tiek novrsta di:

a) ja Latvijas rezidents gst ienkumu, kam saska ar o Lgumu var uzliktnodokus Kirgzij, tad, ja vien Latvijas iekzemes normatvie akti neparedzlabvlgkus noteikumus, Latvija atauj samazint rezidenta ienkuma nodokli parsummu, kas ir vienda ar Kirgzij samaksto ienkuma nodokli.

ds samazinjums tomr nedrkst prsniegt tdu ienkuma nodoka dau, kda iraprinta Latvij pirms samazinjuma piemroanas un kura ir attiecinma uzienkumu, kam var uzlikt nodokus Kirgzij.

b) lai piemrotu s daas a) punktu, ja sabiedrba - Latvijas rezidents saemdividendes no sabiedrbas - Kirgzijas rezidenta, kur tai pieder vismaz 10 procentuakciju ar pilnm balsstiesbm, tad Kirgzij samakstaj nodokl ietver ne tikai par

dividendm samaksto nodokli, bet ar atbilstou dau no nodoka, kas samaksts parsabiedrbas peu, no kuras tika makstas dividendes.

23.pants

DISKRIMINCIJAS NEPIEAUANA

1. Uz Lgumsldzjas Valsts pilsoiem otr Lgumsldzj Valst neattiecasjebkda nodoku uzlikana vai jebkdas ar to saisttas prasbas, kas ir citdkas vaiapgrtinokas nek nodoku uzlikana vai ar to saistts prasbas, kuras tdos paosapstkos, jo pai sakar ar rezidenci, attiecas vai var tikt attiecintas uz s otras

valsts pilsoiem. is noteikums neatkargi no 1.panta noteikumiem attiecas ar uzpersonm, kuras nav vienas vai abu Lgumsldzju Valstu rezidenti.


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2. Uz bezpavalstniekiem - Lgumsldzjas Valsts rezidentiem nevien noLgumsldzjm Valstm neattiecas nodoku uzlikana vai ar to saisttas prasbas, kasir savdkas vai apgrtinokas nek nodoku uzlikana vai ar to saistts prasbas,kuras tdos paos apstkos, jo pai saistb ar rezidenci, attiecas vai var tiktattiecintas uz attiecgs valsts pilsoiem.

3. Nodoku uzlikana Lgumsldzjas Valsts uzmuma pastvgajaiprstvniecbai otr Lgumsldzj Valst nevar bt nelabvlgka nek nodokuuzlikana s otras valsts uzmumiem, kas veic tdu pau darbbu. o noteikumunedrkst iztulkot t, ka tas uzliek Lgumsldzjai Valstij pienkumu pieirt otrasLgumsldzjas Valsts rezidentiem jebkdu personisku atvieglojumu, atlaidi unsamazinjumu attiecb uz nodoku uzlikanu, kdus valsts pieir ts rezidentiem,emot vr viu civilstvokli vai imenisks saistbas.

4. Izemot gadjumus, kad piemrojami 9.panta 1.daas, 11.panta 7.daas vai12.panta 6.daas noteikumi, procentus, autoratldzbas un citus maksjumus, koLgumsldzjas Valsts uzmums izmaks otras Lgumsldzjas Valsts rezidentam,

nosakot uzmuma apliekamo peu, atskaita pc tdiem paiem noteikumiem ktad, ja tos izmakstu pirms mints valsts rezidentam.

5. Lgumsldzjas Valsts uzmumus, kuru kapitls pilngi vai daji, tiei vainetiei pieder vienam vai vairkiem otras Lgumsldzjas Valsts rezidentiem vai to

pilngi vai daji, tiei vai netiei kontrol mintie rezidenti, pirmaj valst nevarpakaut jebkdai nodoku uzlikanai vai jebkurm ar to saisttm prasbm, kasatiras no nodoku uzlikanas un ar to saisttm prasbm, kurm tiek vai var tikt

pakauti ldzgi pirms mints valsts uzmumi, vai kuras ir apgrtinokas par tm.

6. panta noteikumi neatkargi no 2.panta noteikumiem attiecas uz visu veidu unnosaukumu nodokiem.

24.pants

SAVSTARPJS SASKAOANAS PROCEDRA

1. Ja persona uzskata, ka vienas vai abu Lgumsldzju Valstu rcba attiecb uzo personu izraisa vai izraiss nodoku uzlikanu, kas neatbilst Lgumanoteikumiem, persona var neatkargi no o valstu iekzemes normatvajos aktos

paredztajiem tiesiskajiem ldzekiem iesniegt sdzbu izskatanai tsLgumsldzjas Valsts kompetentajai iestdei, kuras rezidents ir persona, vai ar, jasdzba attiecas uz 23.panta 1.dau, ts Lgumsldzjas Valsts kompetentajai iestdei,kuras pilsonis ir persona. Sdzba iesniedzama izskatanai triju gadu laik pc

pirm paziojuma par rcbu, kas izraisjusi Lguma noteikumiem neatbilstounodoku uzlikanu.

2. Ja kompetent iestde sdzbu uzskata par pamatotu un pati nespj panktapmierinou risinjumu, t cenas savstarpji vienoties ar otras Lgumsldzjas Valstskompetento iestdi, lai novrstu im Lgumam neatbilstou nodoku uzlikanu.Jebkura da pankt vienoans ir jizpilda neatkargi no Lgumsldzjas Valstsiekzemes normatvajos aktos noteiktajiem laika ierobeojumiem.

3. Lgumsldzju Valstu kompetents iestdes cenas savstarpjas vienoans ceatrisint jebkurus sarejumus vai novrst aubas, kas var rasties, interpretjot vai

piemrojot o Lgumu. Ts var ar savstarpji konsultties, lai novrstu nodoku

dubulto uzlikanu aj Lgum neparedztos gadjumos.


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4. Lai panktu vienoanos iepriekjs das mintajos jautjumos, LgumsldzjuValstu kompetents iestdes var tiei sazinties viena ar otru, k ar izmantotkompetento iestu vai to prstvju komisijas starpniecbu.

25.pantsINFORMCIJAS APMAIA

1. Lgumsldzju Valstu kompetents iestdes apmains ar informciju, kasnepiecieama Lguma noteikumu vai iekzemes normatvo aktu izpildei attiecb uzvisu veidu un nosaukumu nodokiem, kas uzlikti Lgumsldzju Valstu vai toteritorilo administratvo vienbu vai pavaldbu lab, ciktl ie normatvie akti nav

pretrun ar o Lgumu. Lguma 1. un 2.pants neierobeo informcijas apmaiu.Jebkuru informciju, ko saem Lgumsldzja Valsts, uzskata par tikpat slepenu kinformciju, kuru iegst saska ar s valsts normatvajiem aktiem, un t var tiktizpausta tikai tm personm vai varas iestdm (tai skait ar tiesm un prvaldes

iestdm), kas ir iesaisttas pirmaj teikum atrunto nodoku aprinan vaiiekasan, piespiedu ldzeku lietoan vai lietu iztiesan, vai apelciju izskatansaistb ar iem nodokiem. s personas vai varas iestdes izmanto o informcijuviengi iepriekmintajos nolkos. Ts drkst izpaust o informciju atklts tiesassds vai tiesasnolmumos.

2. 1.daas noteikumus nedrkst izskaidrot tdjdi, ka tie uzliek LgumsldzjaiValstij pienkumu:

a) veikt administratvus paskumus, kas neatbilst vienas vai otras LgumsldzjasValsts normatvajiem aktiem un administratvajai praksei;

b) sniegt informciju, kas nav pieejama saska ar vienas vai otras

Lgumsldzjas Valsts normatvajiem aktiem vai parasti piemrojamo administratvopraksi;

c) sniegt informciju, kas var atklt jebkuru tirdzniecbas, uzmjdarbbas,raoanas, komercilo vai profesionlo noslpumu vai tehnoloijas procesu, vai arsniegt informciju, kuras izpauana btu pretrun ar sabiedrbas interesm (ordre

public).

26.pants

DIPLOMTISKO MISIJU UN KONSULRO PRSTVNIECBUPERSONLS

Nekas aj Lgum neietekm diplomtisko misiju vai konsulro prstvniecbupersonla fiskls privilijas saska ar visprgiem starptautisko tiesbu principiemvai pau vienoanos noteikumiem.

27.pants

STANS SPK

1. Lgumsldzju Valstu valdbas diplomtisk ce inform viena otru parnepiecieamo prasbu izpildi, lai is Lgums sttos spk.

2. Konvencija stjas spk ar panta 1.punkt mint pdj paziojumadatumu, un ts noteikumi abs Lgumsldzjs Valsts tiek piemroti:


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a) attiecb uz nodokiem, ko ietur ienkuma izmaksas brd - ienkumam, kasgts janvra pirmaj dien vai pc ts taj kalendraj gad, kas seko gadam, kur isLgums stjas spk;

b) attiecb uz prjiem ienkuma nodokiem - nodokiem, kas maksjami jebkurtakscijas gad, kur skas janvra pirmaj dien vai pc ts taj kalendraj gad, kas

seko gadam, kur is Lgums stjas spk.

28.pants

DARBBAS IZBEIGANA

is Lgums ir spk tik ilgi, kamr viena Lgumsldzja Valsts t darbbu izbeidz.Katra Lgumsldzja Valsts var izbeigt Lguma darbbu iesniedzot diplomtiskce rakstisku paziojumu par t izbeiganu vismaz seus mneus pirms jebkurakalendr gada beigm. d gadjum Lgums zaud spku abs LgumsldzjsValsts:

a) attiecb uz nodokiem, ko ietur ienkuma izmaksas brd - ienkumam, kasgts janvra pirmaj dien vai pc ts kalendraj gad, kas seko gadam, kuriesniegts paziojums;

b) attiecb uz prjiem ienkuma nodokiem - nodokiem, kas maksjami jebkurtakscijas gad, kas skas janvra pirmaj dien vai pc ts kalendraj gad, kas sekogadam, kur iesniegts paziojums.

To apliecinot, bdami piencgi pilnvaroti, o Lgumu ir parakstjui.

Lgums sastdts Bikek divos eksemplros 2006.gada 7.decembr latvieu,kirgzu, krievu un angu valod, turklt visi teksti ir vienldz autentiski. Atirgasinterpretcijas gadjum noteicoais ir teksts angu valod.

Latvijas Republikas Kirgzijas Republikas

valdbas vrd valdbas vrd

Igors Apokins Akilbeks aparovs

AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC

OF LATVIA AND THE GOVERNMENT OF THE KYRGYZ

REPUBLIC

FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE

PREVENTION OF FISCAL EVASION WITH RESPECT

TO TAXES ON INCOME

The Government of the Republic of Latvia and the Government of the Kyrgyz

Republic,


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Desiring to conclude an Agreement for the avoidance of double taxation and the

prevention of fiscal evasion with respect to taxes on income and to develop and

strengthen economic, scientific, technical and cultural cooperation,

Have agreed as follows:

Article 1

PERSONS COVERED

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 administrative subdivisions or 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 Kyrgyzstan:

(i) tax on profits and other revenues of legal persons; and

(ii) income tax on individuals;

(hereinafter referred to as "Kyrgyzstan tax");

b) in Latvia:

(i) the enterprise income tax (uznemumu ienakuma nodoklis);

(ii) the personal income tax (iedzivotaju ienakuma nodoklis);

(hereinafter referred to as "Latvian tax").

4. The Agreement shall apply also to any identical or substantially similar taxes

that 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 significant changes that have been made in their respective

taxation laws.

Article 3

GENERAL DEFINITIONS

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

a) the terms "a Contracting State" and "the other Contracting State" mean Latvia

or Kyrgyzstan, as the context requires;

b) the term "Kyrgyzstan" means the Kyrgyz Republic. When used in the

geographical sense the term "Kyrgyzstan" means the territory on which the Kyrgyz

Republic carries out sovereign rights and jurisdiction in accordance with theinternational law and in which the taxation laws of the Kyrgyz Republic are in force;


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c) the term "Latvia" means the Republic of Latvia and, when used in the

geographical sense, means the territory of the Republic of Latvia and any other area

adjacent to the territorial waters of the Republic of Latvia within which under the laws

of Latvia and in accordance with international law, the rights of Latvia may be

exercised with respect to the sea bed and its sub-soil and their natural resources;

d) the term "person" includes an individual, a company and any other body ofpersons;

e) the term "company" means any body corporate or any entity which is treated as

a body corporate for tax purposes;

f) the terms "enterprise of a Contracting State" and "enterprise of the other

Contracting State" mean respectively an enterprise carried on by a resident of a

Contracting State and an enterprise carried on by a resident of the other Contracting

State;

g) the term "international traffic" means any transport by a ship, aircraft or road

vehicle operated by an enterprise of a Contracting State, except when the ship or

aircraft or road vehicle is operated solely between places in the other ContractingState;

h) the term "competent authority" means:

(i) in Kyrgyzstan, the Ministry of Finance or its authorised representative;

(ii) in Latvia, the Ministry of Finance or its authorised representative.

i) the term "national" means:

(i) any individual possessing the nationality of a Contracting State;

(ii) any legal person, partnership or association deriving its status as such from the

laws in force in a Contracting State.

2. As regards the application of the Agreement at any time by a Contracting State,

any term not defined therein shall, unless the context otherwise requires, have the

meaning that it has at that time under the law of that State for the purposes of the

taxes to which the Agreement applies, any meaning under the applicable tax laws of

that State prevailing over a meaning given to the term under other laws of that State.

Article 4

RESIDENT

1. For the purposes of this Agreement, the term "resident of a Contracting State"

means any person who, under the laws of that State, is liable to tax therein by reasonof his domicile, residence, place of management or any other criterion of a similar

nature, and also includes that State and any administrative subdivision or local

authority thereof. This term, however, does not include any person who is liable to tax

in that State in respect only of income from sources in that State.

2. Where by reason of the provisions of paragraph 1 an individual is a resident of

both Contracting States, then his status shall be determined as follows:

a) he shall be deemed to be a resident only of the State in which he has a

permanent home available to him; if he has a permanent home available to him in

both States, he shall be deemed to be a resident only of the State with which his

personal and economic relations are closer (centre of vital interests);


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b) if the State in which he has his centre of vital interests cannot be determined, or

if he has not a permanent home available to him in either State, he shall be deemed to

be a resident only of the State in which he has an habitual abode;

c) if he has an habitual abode in both States or in neither of them, he shall be

deemed to be a resident only of the State of which he is a national;

d) if he is a national of both States or of neither of them, the competent authorities

of the Contracting States shall settle the question by mutual agreement.

3. Where by reason of the provisions of paragraph 1 a person other than an

individual is a resident of both Contracting States, the competent authorities of the

Contracting States shall endeavour to settle the question by mutual agreement and

determine the mode of application of the Agreement to such person.

Article 5

PERMANENT ESTABLISHMENT

1. For the purposes of this Agreement, the term "permanent establishment" means

a fixed place of business through which the business of an enterprise is wholly or

partly carried on.

2. The term "permanent establishment" includes especially:

a) a place of management;

b) a branch;

c) an office;

d) a factory;

e) a workshop;

f) a mine, an oil or gas well, a quarry or any other place of extraction of natural

resources, and

g) a farm, pasture or forestry where agricultural, pastoral or forestry activities are

carried on.

3. A building site, a construction, assembly or installation project constitutes a

permanent establishment only if it lasts more than nine months.

4. Notwithstanding the preceding provisions of this Article, the term "permanent

establishment" shall be deemed not to include:

a) the use of facilities solely for the purpose of storage, display or delivery of

goods or merchandise belonging to the enterprise;b) the maintenance of a stock of goods or merchandise belonging to the enterprise

solely for the purpose of storage, display or delivery;

c) the maintenance of a stock of goods or merchandise belonging to the enterprise

solely for the purpose of processing by another enterprise;

d) the maintenance of a fixed place of business solely for the purpose of

purchasing goods or merchandise or of collecting information, for the enterprise;

e) the maintenance of a fixed place of business solely for the purpose of carrying

on, for the enterprise, any other activity of a preparatory or auxiliary character;

f) the maintenance of a fixed place of business solely for any combination of

activities mentioned in sub-paragraphs a) to e), provided that the overall activity of


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the fixed place of business resulting from this combination is of a preparatory or

auxiliary character.

5. Notwithstanding the provisions of paragraphs 1 and 2, where a person - other

than an agent of an independent status to whom paragraph 6 applies - is acting on

behalf of an enterprise and has, and habitually exercises, in a Contracting State an

authority to conclude contracts in the name of the enterprise, that enterprise shall bedeemed to have a permanent establishment in that State in respect of any activities

which that person undertakes for the enterprise, unless the activities of such person

are limited to those mentioned in paragraph 4 which, if exercised through a fixed

place of business, would not make this fixed place of business a permanent

establishment under the provisions of that paragraph.

6. An enterprise shall not be deemed to have a permanent establishment in a

Contracting State merely because it carries on business in that State through a broker,

general commission agent or any other agent of an independent status, provided that

such persons are acting in the ordinary course of their business.

7. The fact that a company which is a resident of a Contracting State controls or iscontrolled by a company which is a resident of the other Contracting State, or which

carries on business in that other State (whether through a permanent establishment or

otherwise), shall not of itself constitute either company a permanent establishment of

the other.

Article 6

INCOME FROM IMMOVABLE PROPERTY

1. Income derived by a resident of a Contracting State from immovable property

(including income from agriculture or forestry) situated in the other Contracting Statemay be taxed in that other State.

2. The term "immovable property" shall have the meaning which it has under the

law of the Contracting State in which the property in question is situated. The term

shall in any case include property accessory to immovable property, livestock and

equipment used in agriculture and forestry, rights to which the provisions of general

law respecting landed property apply, usufruct of immovable property and rights to

variable or fixed payments as consideration for the working of, or the right to work,

mineral deposits, sources and other natural resources. Ships, aircraft and road vehicles

shall not be regarded as immovable property.

3. The provisions of paragraph 1 shall apply to income derived from the direct

use, letting, or use in any other form of immovable property, as well as to income

from the alienation of immovable property.

4. Where the ownership of shares or other corporate rights in a company entitles

the owner of such shares or corporate rights to the enjoyment of immovable property

held by the company, the income from the direct use, letting, or use in any other form

of such right to enjoyment may be taxed in the Contracting State in which the

immovable property is situated.

5. The provisions of paragraphs 1, 3 and 4 shall also apply to the income from

immovable property of an enterprise and to income from immovable property used for

the performance of independent personal services.


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Article 7

BUSINESS PROFITS

1. The profits of an enterprise of a Contracting State shall be taxable only in that

State unless the enterprise carries on business in the other Contracting State through a

permanent establishment situated therein. If the enterprise carries on business asaforesaid, the profits of the enterprise may be taxed in the other State but only so

much of them as is attributable to that permanent establishment.

2. Subject to the provisions of paragraph 3, where an enterprise of a Contracting

State carries on business in the other Contracting State through a permanent

establishment situated therein, there shall in each Contracting State be attributed to

that permanent establishment the profits which it might be expected to make if it were

a distinct and separate enterprise engaged in the same or similar activities under the

same or similar conditions and dealing wholly independently with the enterprise of

which it is a permanent establishment.

3. In determining the profits of a permanent establishment in a Contracting State,there shall be allowed as deductions expenses which are incurred for the purposes of

the permanent establishment, including executive and general administrative expenses

so incurred, whether in the State in which the permanent establishment is situated or

elsewhere. However, no such deduction shall be allowed in respect of amounts, if any,

paid (otherwise than towards reimbursement of actual expenses) by the permanent

establishment to the head office of the enterprise or any of its other offices, by way of

royalties, fees or other similar payments in return for the use of patents or other rights,

or by way of commission, for specific services performed or for management, or,

except in the case of a banking enterprise, by way of interest on money lent to the

permanent establishment.

4. Insofar as it has been customary in a Contracting State to determine the profitsto be attributed to a permanent establishment on the basis of an apportionment of the

total profits of the enterprise to its various parts, nothing in paragraph 2 shall preclude

that Contracting State from determining the profits to be taxed by such an

apportionment as may be customary; the method of apportionment adopted shall,

however, be such that the result shall be in accordance with the principles contained

in this Article.

5. No profits shall be attributed to a permanent establishment by reason of the

mere purchase by that permanent establishment of goods or merchandise for the

enterprise.

6. For the purposes of the preceding paragraphs, the profits to be attributed to thepermanent establishment shall be determined by the same method year by year unless

there is good and sufficient reason to the contrary.

7. Where profits include items of income which are dealt with separately in other

Articles of this Agreement, then the provisions of those Articles shall not be affected

by the provisions of this Article.

Article 8

INTERNATIONAL TRAFFIC


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1. Profits derived by an enterprise of a Contracting State from the operation of

ships, aircraft or road vehicles in international traffic shall be taxable only in that

State.

2. The provisions of paragraph 1 shall also apply to profits from the participation

in a pool, a joint business or an international operating agency.

Article 9

ASSOCIATED ENTERPRISES

1. Where

a) an enterprise of a Contracting State participates directly or indirectly in the

management, control or capital of an enterprise of the other Contracting State, or

b) the same persons participate directly or indirectly in the management, control

or capital of an enterprise of a Contracting State and an enterprise of the other

Contracting State,

and in either case conditions are made or imposed between the two enterprises in

their commercial or financial relations which differ from those which would be made

between independent enterprises, then any profits which would, but for those

conditions, have accrued to one of the enterprises, but, by reason of those conditions,

have not so accrued, may be included in the profits of that enterprise and taxed

accordingly.

2. Where a Contracting State includes in the profits of an enterprise of that State -

and taxes accordingly - profits on which an enterprise of the other Contracting State

has been charged to tax in that other State and the profits so included are profits which

would have accrued to the enterprise of the first-mentioned State if the conditions

made between the two enterprises had been those which would have been madebetween independent enterprises, then that other State shall make an appropriate

adjustment to the amount of the tax charged therein on those profits. In determining

such adjustment, due regard shall be had to the other provisions of this Agreement

and the competent authorities of the Contracting States shall if necessary consult each

other.

Article 10

DIVIDENDS

1. Dividends paid by a company which is a resident of a Contracting State to aresident of the other Contracting State may be taxed in that other State.

2. However, such dividends may also be taxed in the Contracting State of which

the company paying the dividends is a resident and according to the laws of that State,

but if the beneficial owner of the dividends is a resident of the other Contracting State,

the tax so charged shall not exceed:

a) 5 per cent of the gross amount of the dividends if the beneficial owner is a

company (other than a partnership) which holds directly at least 25 per cent of the

capital of the company paying the dividends;

b) 10 per cent of the gross amount of the dividends in all other cases.

This paragraph shall not affect the taxation of the company in respect of theprofits out of which the dividends are paid.


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3. The term "dividends" as used in this Article means income from shares,

"jouissance" shares or "jouissance" rights, mining shares, founders' shares or other

rights, not being debt-claims, participating in profits, as well as income from other

rights which is subjected to the same taxation treatment as income from shares by the

laws of the State of which the company making the distribution is a resident.

4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner ofthe dividends, being a resident of a Contracting State, carries on business in the other

Contracting State of which the company paying the dividends is a resident, through a

permanent establishment situated therein, or performs in that other State independent

personal services from a fixed base situated therein, and the holding in respect of

which the dividends are paid is effectively connected with such permanent

establishment or fixed base. In such case the provisions of Article 7 or Article 14, as

the case may be, shall apply.

5. Where a company which is a resident of a Contracting State derives profits or

income from the other Contracting State, that other State may not impose any tax on

the dividends paid by the company, except insofar as such dividends are paid to aresident of that other State or insofar as the holding in respect of which the dividends

are paid is effectively connected with a permanent establishment or a fixed base

situated in that other State, nor subject the company's undistributed profits to a tax on

the company's undistributed profits, even if the dividends paid or the undistributed

profits consist wholly or partly of profits or income arising in such other State.

Article 11

INTEREST

1. Interest arising in a Contracting State and paid to a resident of the other

Contracting State may be taxed in that other State.

2. However, such interest may also be taxed in the Contracting State in which it

arises and according to the laws of that State, but if the beneficial owner of the

interest is a resident of the other Contracting State, the tax so charged shall not exceed

10 per cent of the gross amount of the interest. If the beneficial owner of the interest is

a bank or any other financial institution and the interest is paid in connection with a

loan granted to another bank or any other financial institution, the tax so charged shall

not exceed 5 per cent of the gross amount of the interest.

3. Notwithstanding the provisions of paragraph 2 interest arising in a Contracting

State, derived and beneficially owned by the Government of the other Contracting

State, including its administrative subdivisions and local authorities, the Central Bankor any financial institution wholly owned by that Government, or interest derived on

loans guaranteed by that Government shall be exempt from tax in the first-mentioned

State.

4. The term "interest" as used in this Article means income from debt-claims of

every kind, whether or not secured by mortgage and whether or not carrying a right to

participate in the debtor's profits, and in particular, income from government

securities and income from bonds or debentures, including premiums and prizes

attaching to such securities, bonds or debentures. The term "interest" shall not include

any income which is treated as a dividend under the provisions of Article 10. Penalty

charges for late payment shall not be regarded as interest for the purpose of thisArticle.


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5. The provisions of paragraphs 1, 2 and 3 shall not apply if the beneficial owner

of the interest, being a resident of a Contracting State, carries on business in the other

Contracting State in which the interest arises, through a permanent establishment

situated therein, or performs in that other State independent personal services from a

fixed base situated therein, and the debt-claim in respect of which the interest is paid

is effectively connected with such permanent establishment or fixed base. In suchcase the provisions of Article 7 or Article 14, as the case may be, shall apply.

6. Interest shall be deemed to arise in a Contracting State when the payer is a

resident of that State. Where, however, the person paying the interest, whether he is a

resident of a Contracting State or not, has in a Contracting State a permanent

establishment or a fixed base in connection with which the indebtedness on which the

interest is paid was incurred, and such interest is borne by such permanent

establishment or fixed base, then such interest shall be deemed to arise in the State in

which the permanent establishment or fixed base is situated.

7. Where, by reason of a special relationship between the payer and the beneficial

owner or between both of them and some other person, the amount of the interest,having regard to the debt-claim for which it is paid, exceeds the amount which would

have been agreed upon by the payer and the beneficial owner in the absence of such

relationship, the provisions of this Article shall apply only to the last-mentioned

amount. In such case, the excess part of the payments shall remain taxable according

to the laws of each Contracting State, due regard being had to the other provisions of

this Agreement.

Article 12

ROYALTIES

1. Royalties arising in a Contracting State and paid to a resident of the other

Contracting State may be taxed in that other State.

2. However, such royalties may also be taxed in the Contracting State in which

they arise and according to the laws of that State, but if the beneficial owner of the

royalties is a resident of the other Contracting State, the tax so charged shall not

exceed 5 per cent of the gross amount of the royalties.

3. The term "royalties" as used in this Article means payments of any kind

received as a consideration for the use of, or the right to use, any copyright of literary,

artistic or scientific work including cinematograph films, any patent, trade mark,

design or model, plan, secret formula or process, or for the use of, or the right to use,

industrial, commercial or scientific equipment, or for information concerningindustrial, commercial or scientific experience.

4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of

the royalties, being a resident of a Contracting State, carries on business in the other

Contracting State in which the royalties arise, through a permanent establishment

situated therein, or performs in that other State independent personal services from a

fixed base situated therein, and the right or property in respect of which the royalties

are paid is effectively connected with such permanent establishment or fixed base. In

such case the provisions of Article 7 or Article 14, as the case may be, shall apply.

5. Royalties shall be deemed to arise in a Contracting State when the payer is a

resident of that State. Where, however, the person paying the royalties, whether he isa resident of a Contracting State or not, has in a Contracting State a permanent


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establishment or a fixed base in connection with which the liability to pay the

royalties was incurred, and such royalties are borne by such permanent establishment

or fixed base, then such royalties shall be deemed to arise in the State in which the

permanent establishment or fixed base is situated.

6. Where, by reason of a special relationship between the payer and the beneficial

owner or between both of them and some other person, the amount of the royalties,having regard to the use, right or information for which they are paid, exceeds the

amount which would have been agreed upon by the payer and the beneficial owner in

the absence of such relationship, the provisions of this Article shall apply only to the

last-mentioned amount. In such case, the excess part of the payments shall remain

taxable according to the laws of each Contracting State, due regard being had to the

other provisions of this Agreement.

Article 13

CAPITAL GAINS

1. Gains derived by a resident of a Contracting State from the alienation of

immovable property referred to in Article 6 and situated in the other Contracting State

or shares in a company the assets of which consist mainly of such property may be

taxed in that other State.

2. Gains from the alienation of movable property forming part of the business

property of a permanent establishment which an enterprise of a Contracting State has

in the other Contracting State or of movable property pertaining to a fixed base

available to a resident of a Contracting State in the other Contracting State for the

purpose of performing independent personal services, including such gains from the

alienation of such a permanent establishment (alone or with the whole enterprise) or

of such fixed base, may be taxed in that other State.

3. Gains derived by an enterprise of a Contracting State operating ships, aircraft or

road vehicles in international traffic from the alienation of ships, aircraft or road

vehicles operated in international traffic or movable property pertaining to the

operation of such ships, aircraft or road vehicles, shall be taxable only in that State.

4. Gains from the alienation of any property other than that referred to in

paragraphs 1, 2 and 3, shall be taxable only in the Contracting State of which the

alienator is a resident.

Article 14INDEPENDENT PERSONAL SERVICES

1. Income derived by an individual who is a resident of a Contracting State in

respect of professional services or other activities of an independent character shall be

taxable only in that State. But such income may also be taxed in the other Contracting

State if:

a) the individual has a fixed base regularly available to him in the other

Contracting State for the purpose of performing his activities; but only so much of the

income as is attributable to that fixed base; or

b) the individual is present in the other Contracting State for a period or periods

exceeding in the aggregate 183 days in any twelve-month period commencing or


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ending in the fiscal year concerned; in that case, only so much of the income as is

derived from his activities performed in that other Contracting State.

2. The term "professional services" includes especially independent scientific,

literary, artistic, educational or teaching activities as well as the independent activities

of physicians, lawyers, engineers, architects, dentists and accountants.

Article 15

DEPENDENT PERSONAL SERVICES

1. Subject to the provisions of Articles 16, 18 and 19, salaries, wages and other

similar remuneration derived by a resident of a Contracting State in respect of an

employment shall be taxable only in that State unless the employment is exercised in

the other Contracting State. If the employment is so exercised, such remuneration as

is derived therefrom may be taxed in that other State.

2. Notwithstanding the provisions of paragraph 1, remuneration derived by a

resident of a Contracting State in respect of an employment exercised in the otherContracting State shall be taxable only in the first-mentioned State if:

a) the recipient is present in the other State for a period or periods not exceeding

in the aggregate 183 days in any twelve month period commencing or ending in the

fiscal year concerned, and

b) the remuneration is paid by, or on behalf of, an employer who is not a resident

of the other State, and

c) the remuneration is not borne by a permanent establishment or a fixed base

which the employer has in the other State.

3. Notwithstanding the preceding provisions of this Article, remuneration derived

in respect of an employment exercised aboard a ship, aircraft or road vehicle operated

in international traffic, may be taxed in the Contracting State of which the enterprise

operating such a ship, aircraft or road vehicle is a resident.

Article 16

DIRECTORS' FEES

Directors' fees and other similar payments derived by a resident of a Contracting

State in his capacity as a member of the board of directors or any other similar organ

of a company which is a resident of the other Contracting State may be taxed in that

other State.

Article 17

ARTISTES AND SPORTSMEN

1. Notwithstanding the provisions of Articles 14 and 15, income derived by a

resident of a Contracting State as an entertainer, such as a theatre, motion picture,

radio or television artiste, or a musician, or as a sportsman, from his personal

activities as such exercised in the other Contracting State, may be taxed in that other

State.

2. Where income in respect of personal activities exercised by an entertainer or asportsman in his capacity as such accrues not to the entertainer or sportsman himself


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but to another person, that income may, notwithstanding the provisions of Articles 7,

14 and 15, be taxed in the Contracting State in which the activities of the entertainer

or sportsman are exercised.

3. The provisions of paragraphs 1 and 2 shall not apply to income derived by a

resident of a Contracting State from activities exercised in the other Contracting State

if the visit to that other State is wholly or mainly supported by state funds of one orboth of the Contracting States or administrative subdivisions or local authorities

thereof, or takes place under a cultural agreement between the Governments of the

Contracting States. In such a case, the income shall be taxable only in the Contracting

State of which the entertainer or sportsman is a resident.

Article 18

PENSIONS

Subject to the provisions of paragraph 2 of Article 19, pensions and other similar

remuneration paid to a resident of a Contracting State in consideration of pastemployment shall be taxable only in that State.

Article 19

GOVERNMENT SERVICE

1. a) Salaries, wages and other similar remuneration, other than a pension, paid by

a Contracting State or an administrative subdivision or a local authority thereof to an

individual in respect of services rendered to that State or subdivision or authority shall

be taxable only in that State.

b) However, such salaries, wages and other similar remuneration shall be taxableonly in the other Contracting State if the services are rendered in that State and the

individual is a resident of that State who:

(i) is a national of that State; or

(ii) did not become a resident of that State solely for the purpose of rendering the

services.

2. a) Any pension paid by, or out of funds created by, a Contracting State or an

administrative subdivision or a local authority thereof to an individual in respect of

services rendered to that State or subdivision or authority shall be taxable only in that

State.

b) However, such pension shall be taxable only in the other Contracting State ifthe individual is a resident of, and a national of, that State.

3. The provisions of Articles 15, 16, 17, and 18 shall apply to salaries, wages and

other similar remuneration, and to pensions, in respect of services rendered in

connection with a business carried on by a Contracting State or an administrative

subdivision or a local authority thereof.

Article 20

STUDENTS

Payments which a student, an apprentice or a trainee who is or was immediatelybefore visiting a Contracting State a resident of the other Contracting State and who is


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present in the first-mentioned State solely for the purpose of his education or training

receives for the purpose of his maintenance, education or training shall not be taxed in

that State, provided that such payments arise from sources outside that State.

Article 21OTHER INCOME

1. Items of income of a resident of a Contracting State, wherever arising, not dealt

with in the foregoing Articles of this Agreement shall be taxable only in that State.

2. The provisions of paragraph 1 shall not apply to income, other than income

from immovable property as defined in paragraph 2 of Article 6, if the recipient of

such income, being a resident of a Contracting State, carries on business in the other

Contracting State through a permanent establishment situated therein, or performs in

that other State independent personal services from a fixed base situated therein, and

the right or property in respect of which the income is paid is effectively connected

with such permanent establishment or fixed base. In such case the provisions ofArticle 7 or Article 14, as the case may be, shall apply.

3. Notwithstanding the provisions of paragraphs 1 and 2 any income in the form

of winnings from gambling and lotteries, arising in the other Contracting State, may

also be taxed in that other Contracting State.

Article 22

METHODS FOR ELIMINATION OF DOUBLE TAXATION

1. In the case of Kyrgyzstan double taxation shall be avoided as follows:

a) Where a resident of Kyrgyzstan derives income which, in accordance with theprovisions of this Agreement, may be taxed in Latvia, Kyrgyzstan shall allow as a

deduction from the tax on the income of that resident, an amount equal to the income

tax paid in Latvia.

The amount of the tax deducted in accordance with the aforementioned provision

shall not exceed the tax, which would have been charged to this income by the rates

effective in Kyrgyzstan.

b) Where a resident of Kyrgyzstan derives income which in accordance with the

provisions of this Agreement shall be taxable only in Latvia, Kyrgyzstan may include

this income in the tax base, but only for the purpose of establishing the tax rate for

such income being applicable for taxation in Kyrgyzstan.2. In the case of Latvia double taxation shall be avoided as follows:

a) Where a resident of Latvia derives income which, in accordance with this

Agreement, may be taxed in Kyrgyzstan, unless a more favourable treatment is

provided in its domestic law, Latvia shall allow as a deduction from the tax on the

income of that resident, an amount equal to the income tax paid thereon in

Kyrgyzstan.

Such deduction shall not, however, exceed that part of the income tax in Latvia, as

computed before the deduction is given, which is attributable to the income which

may be taxed in Kyrgyzstan.

b) For the purposes of sub-paragraph a), where a company that is a resident ofLatvia receives a dividend from a company that is a resident of Kyrgyzstan in which it


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owns at least 10 per cent of its shares having full voting rights, the tax paid in

Kyrgyzstan shall include not only the tax paid on the dividend, but also the

appropriate portion of the tax paid on the underlying profits of the company out of

which the dividend was paid.

Article 23

NON-DISCRIMINATION

1. Nationals of a Contracting State shall not be subjected in the other Contracting

State to any taxation or any requirement connected therewith, which is other or more

burdensome than the taxation and connected requirements to which nationals of that

other State in the same circumstances, in particular with respect to residence, are or

may be subjected. This provision shall, notwithstanding the provisions of Article 1,

also apply to persons who are not residents of one or both of the Contracting States.

2. Stateless persons who are residents of a Contracting State shall not be subjected

in either Contracting State to any taxation or any requirement connected therewith,which is other or more burdensome than the taxation and connected requirements to

which nationals of the State concerned in the same circumstances, in particular with

respect to residence, are or may be subjected.

3. The taxation on a permanent establishment which an enterprise of a Contracting

State has in the other Contracting State shall not be less favourably levied in that other

State than the taxation levied on enterprises of that other State carrying on the same

activities. This provision shall not be construed as obliging a Contracting State to

grant to residents of the other Contracting State any personal allowances, reliefs and

reductions for taxation purposes on account of civil status or family responsibilities

which it grants to its own residents.

4. Except where the provisions of paragraph 1 of Article 9, paragraph 7 of Article

11, or paragraph 6 of Article 12, apply, interest, royalties and other disbursements

paid by an enterprise of a Contracting State to a resident of the other Contracting State

shall, for the purpose of determining the taxable profits of such enterprise, be

deductible under the same conditions as if they had been paid to a resident of the first-

mentioned State.

5. Enterprises of a Contracting State, the capital of which is wholly or partly

owned or controlled, directly or indirectly, by one or more residents of the other

Contracting State, shall not be subjected in the first-mentioned State to any taxation or

any requirement connected therewith which is other or more burdensome than the

taxation and connected requirements to which other similar enterprises of the first-mentioned State are or may be subjected.

6. The provisions of this Article shall, notwithstanding the provisions of Article 2,

apply to taxes of every kind and description.

Article 24

MUTUAL AGREEMENT PROCEDURE

1. Where a person considers that the actions of one or both of the Contracting

States result or will result for him in taxation not in accordance with the provisions of

this Agreement, he may, irrespective of the remedies provided by the domestic law ofthose States, present his case to the competent authority of the Contracting State of


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which he is a resident or, if his case comes under paragraph 1 of Article 23, to that of

the Contracting State of which he is a national. The case must be presented within

three years from the first notification of the action resulting in taxation not in

accordance with the provisions of the Agreement.

2. The competent authority shall endeavour, if the objection appears to it to be

justified and if it is not itself able to arrive at a satisfactory solution, to resolve thecase by mutual agreement with the competent authority of the other Contracting State,

with a view to the avoidance of taxation which is not in accordance with the

Agreement. Any agreement reached shall be implemented notwithstanding any time

limits in the domestic law of the Contracting States.

3. The competent authorities of the Contracting States shall endeavour to resolve

by mutual agreement any difficulties or doubts arising as to the interpretation or

application of the Agreement. They may also consult together for the elimination of

double taxation in cases not provided for in the Agreement.

4. The competent authorities of the Contracting States may communicate with

each other directly, including through a joint commission consisting of themselves ortheir representatives, for the purpose of reaching an agreement in the sense of the

preceding paragraphs.

Article 25

EXCHANGE OF INFORMATION

1. The competent authorities of the Contracting States shall exchange such

information as is necessary for carrying out the provisions of this Agreement or of the

domestic laws concerning taxes of every kind and description imposed on behalf of

the Contracting States, or their administrative subdivisions or local authorities, insofaras the taxation thereunder is not contrary to the Agreement. The exchange of

information is not restricted by Articles 1 and 2. Any information received by a

Contracting State shall be treated as secret in the same manner as information

obtained under the domestic laws of that State and shall be disclosed only to persons

or authorities (including courts and administrative bodies) concerned with the

assessment or collection of, the enforcement or prosecution in respect of, or the

determination of appeals in relation to the taxes referred to in the first sentence. Such

persons or authorities shall use the information only for such purposes. They may

disclose the information in public court proceedings or in judicial decisions.

2. In no case shall the provisions of paragraph 1 be construed so as to impose on a

Contracting State the obligation:

a) to carry out administrative measures at variance with the laws and

administrative practice of that or of the other Contracting State;

b) to supply information which is not obtainable under the laws or in the normal

course of the administration of that or of the other Contracting State;

c) to supply information which would disclose any trade, business, industrial,

commercial or professional secret or trade process, or information, the disclosure of

which would be contrary to public policy (ordre public).

Article 26MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR POSTS


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Nothing in this Agreement shall affect the fiscal privileges of members of

diplomatic missions or consular posts under the general rules of international law or

under the provisions of special agreements.

Article 27ENTRY INTO FORCE

1. The Governments of the Contracting States shall notify each other through

diplomatic channels of the completion of the procedure for the bringing into force of

this Agreement.

2. This Agreement shall enter into force on the date of the later of the notifications

referred to in paragraph 1 and its provisions shall have effect in both Contracting

States:

a) in respect of taxes withheld at source, on income derived on or after the first

day of January in the calendar year next following the year in which the Agreement

enters into force;

b) in respect of other taxes on income, for taxes chargeable for any tax year

beginning on or after the first day of January in the calendar year next following the

year in which the Agreement enters into force.

Article 28

TERMINATION

This Agreement shall remain in force until terminated by a Contracting State.

Either Contracting State may terminate the Agreement, through diplomatic channels,

by giving written notice of termination at least six months before the end of anycalendar year. In such event, the Agreement shall cease to have effect in both

Contracting States:

a) in respect of taxes withheld at source, on income derived on or after the first

day of January in the calendar year next following the year in which the notice has

been given;

b) in respect of other taxes on income, for taxes chargeable for any tax year

beginning on or after the first day of January in the calendar year next following the

year in which the notice has been given.

In witness whereof, the undersigned, duly authorised thereto, have signed this

Agreement.

Done in duplicate at Bishkek this 7 day of December 2006, in the Latvian,

Kyrgyz, Russian and English languages, all texts being equally authentic. In the case

of divergence of interpretation the English text shall prevail.

For the Government of the For the Government of the

Republic of Latvia Kyrgyz Republic


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Igors Apokins Akylbek Japarov

DTC agreement between Kyrgyzstan and Latvia

Documents

Transcript of DTC agreement between Kyrgyzstan and Latvia