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Article 31 - Termination - Kazakhstan (Kazakstan)Extract Article 31 : Termination This Convention shall remain in force indefinitely until terminated by one of the Contracting States. Either ContractingState may terminate the Convention, through diplomatic channels, by giving notice of termination at least six months before the end of any calendar year after the expiry of five years from the date of entry into force of the Convention. In such event, the Convention shall cease to have effect: (a) In India, in respect of income arising in any previous year on or after the first day of April next following calendar year in which the notice is given and in respect of capital which is held at the expiry of any previous year beginning on or after the first day of April next following the calendar year in which the notice of termination is given; and (b) In Kazakstan, in respect of income arising in any fiscal year on or after the first day of January next following the calendar year in which the notice is given and in respect of capital which is held at the expiry of any fiscal year beginning on or after the first day of January next following the calendar year in which the notice of termination is given. IN WITNESS WHEREOF, the undersigned, being duly authorized thereto, have signed this Convention. DONE, in duplicate at New Delhi, this 9th day of December, 1996 in Hindi, Kazak, Russian and English languages, all texts being equally authentic. In case of divergence between the tests, the English text shall prevail. (Sd.) (P. Chidambaram) For the Government of the Republic of India (Sd.) (A. Esimov) For the Government of the Republic of Kazakstan PROTOCOL At the signing of the Convention between the Government of the Republic of India and the Government of the Republic of Kazakstan for the avoidance of double taxation and for the prevention of fiscal evasion with respect to taxes on income and on capital, the undersigned have agreed that the following shall form an integral part of the Convention. With reference to Article 7 In respect of paragraphs 1 and 2 of Article 7, where an enterprise of one of the Contracting States sells goods or merchandise or carries on business in the other Contracting State through a permanent establishment situated therein, the profits of that permanent establishment shall not be determined on the basis of the total amount received by the enterprise, but shall be determined only on the basis of the remuneration which is attributable to the actual activity of the permanent establishment for such sales or business. Especially, in the case of contracts for the survey, supply, installation or construction of industrial, commercial or scientific equipment or premises, or of public works, when the enterprise has a permanent establishment, the profits of such permanent establishment shall not be determined on the basis of the total amount of the contract, but shall be determined only on the basis of that part of the contract which is effectively carried out by the permanent establishment in the Contracting State where the permanent establishment is situated. With reference to Articles 10, 11 and 12: In respect of Articles 10, 11 and 12, if under any Convention, Agreement or Protocol between the Governments of Republic of Kazakstan and the Republic of India with a third State, either Kazakstan or India limit their taxation on dividends (single rate), interest, royalties or fees for technical services to a rate lower or a scope more restricted than the rate or scope provided for in this Convention on the said items of income, the same rate or scope as provided for in that Convention, Agreement or Protocol on the said items of income shall also apply under this Convention. IN WITNESS WHEREOF, the undersigned, being duly authorized thereto, have signed this Protocol. Done in duplicate at New Delhi, this 9th day of December, 1996, in the Hindi, Kazak, Russian and English languages, all texts being equally authentic. In case of divergence between the texts, the English text shall prevail. (Sd.) (P. Chidambaram) For the Government of the Republic of India (Sd.) (A. Esimov) For the Government of the Republic of Kazakstan
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