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DTAA
Home Acts & Rules DTAA Agreements Kyrgyz Republic This

Kyrgyz Republic

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 : International Traffic
Article 9 : Associated Enterprises
Article 10 : Dividends
Article 11 : Interest
Article 12 : Royalties and Fees for Technical Services
Article 13 : Capital Gains
Article 14 : Independent personal services
Article 15 : Dependent Personal Services
Article 16 : Directors fees
Article 17 : Artistes and Sportspersons
Article 18 : Pensions and other payments
Article 19 : Government service
Article 20 : Students
Article 21 : Professors, Teachers and Research Scholars
Article 22 : Other income
Article 23 : Method for elimination of double taxation
Article 24 : Non-discrimination
Article 25 : Mutual Agreement Procedure
Article 26 : Exchange of information
Article 27 : Collection Assistance
Article 28 : Diplomatic and consular officials
Article 29 : Entry into force
Article 30 : Termination
 
 
 
 
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