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Article 23 - Capital - Kazakhstan (Kazakstan)Extract Article 23 : Capital 1. Capital represented by immovable property referred to in Article 6, owned by a resident of a Contracting State and situated in the other ContractingState may be taxed in that other State. 2. Capital represented by 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 by 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, may also be taxed in that other State. 3. Capital represented by ships and aircraft operated in international traffic, and by movable property pertaining to the operation of such ships or aircraft, shall be taxable only in that Contracting State in which the enterprise operating such ships or aircraft is a resident.
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