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Agreement between the Government of the Republic of India and the Government of the Republic of Kazakhstan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes

Income Tax - 20/2018 - Dated:- 12-4-2018 - MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION NO. 20/2018 New Delhi, the 12th April, 2018 (INCOME TAX) S.O. 1589(E).-Whereas the Protocol, amending the Convention between the Government of the Republic of India and the Government of 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 with Protocol signed at New Delhi, India on the 9th December 1996 .....

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cordance with paragraph 1 of Article XV of the said amending Protocol; And whereas, clause (a) of paragraph 2 of Article XV of the said amending Protocol provides that the provisions of the said amending Protocol shall have effect in India in respect of income derived or capital held in any fiscal year beginning on or after the first day of April next following the date on which this Protocol enters into force; Now, therefore, in exercise of the powers conferred by sub-section (1) of section 90 .....

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9TH DECEMBER, 1996 The Government of the Republic of India and the Government of the Republic of Kazakhstan, Desiring to amend the Convention between the Government of the Republic of India and the Government of 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 with Protocol signed at New Delhi on 9th December 1996 (hereinafter referred to as the Convention ), Have agreed as follows: Article I Sub-p .....

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"Kazakhstan" means the Republic of Kazakhstan and, when used in a geographical sense, the term "Kazakhstan" includes the state territory of the Republic of Kazakhstan and areas where Kazakhstan exercises its sovereign rights and jurisdiction according to its legislation and international law; . 2. The following sentence shall be added at the end of paragraph 2 of Article 3 of the Convention: Any meaning under the applicable tax laws of that Contracting State prevailing over .....

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also includes that Contracting State and any political subdivision or local authority thereof. This term, however, does not include any person who is liable to tax in that Contracting State in respect only of income from sources in that Contracting State or capital situated therein. . 2. With reference to paragraph 1 of Article 4 of the Convention, it is understood that the phrase place of incorporation includes place of registration . Article IV 1. In sub-paragraph (b) of paragraph 3 of Articl .....

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a connected project) within the Contracting State for a period or periods aggregating more than 90 days within any twelve-month period. . 3. With reference sub-paragraph (c) of paragraph 3 of Article 5 of the Convention, it is understood that where an enterprise of a Contracting State that is performing services in the other Contracting State is, during a period of time, associated with another enterprise that performs substantially similar services in that other Contracting State for the same p .....

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he other, or both are controlled directly or indirectly by the same persons, regardless of whether or not these persons are residents of one of the Contracting States. Article V After paragraph 6 in Article 7(Business profits) of the Convention, the following paragraph 7 shall be added: 7. Insofar as it has been customary in a Contracting State to determine the profits to be attributed to a permanent establishment on the basis of an apportionment of the total profits of the enterprise to its var .....

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e added: 2. Where a Contracting State includes in the profits of an enterprise of that Contracting State - and taxes accordingly - profits on which an enterprise of the other Contracting State has been charged to tax in that other Contracting State and the profits so included are profits which would have accrued to the enterprise of the first-mentioned Contracting State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, t .....

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I The first sentence of paragraph 5 of Article 12 (Royalties and fees for technical services) of the Convention shall be replaced by the following sentence: Royalties or fees for technical services shall be deemed to arise in a Contracting State when the payer is a resident of that Contracting State. Article IX In paragraph 1 of Article 21 (Professors, teachers and research scholars) of the Convention, the words two years from the date of his arrival shall be replaced by two years from the date .....

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hange of information 1. The competent authorities of the Contracting States shall exchange such information (including documents) as is forseeably relevant for carrying out the provisions of this Convention or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States, or of their political subdivisions, central or local authorities, insofar as the taxation thereunder is not contrary to the Convention. The .....

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appeals in relation to the taxes referred to in paragraph 1 of this article, or the oversight of the above. 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. Notwithstanding the foregoing, information received by a Contracting State may be used for other purposes when such information may be used for such other purposes under the laws of both States and the competent authority of .....

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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). 4. If information is requested by a Contracting State in accordance with this article, the other Contracting State shall use its information gathering measures to obtain the requested information, even though that other Contracting State may not need such information for its own tax .....

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nancial institution, nominee or person acting in an agency or a fiduciary capacity or because it relates to ownership interests in a person. . Article XII Article 28 of the Convention shall be replaced by the following Article: Article 28 Assistance in the collection of taxes 1. The Contracting States shall lend assistance to each other in the collection of revenue claims. This assistance is not restricted by articles 1 and 2 of this Convention. The competent authorities of the Contracting State .....

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ection or conservancy related to such amount. 3. When a revenue claim of a Contracting State is enforceable under the laws of that Contracting State and is owed by a person who, at that time, cannot, under the laws of that Contracting State, prevent its collection, that revenue claim shall, at the request of the competent authority of that Contracting State, be accepted for purposes of collection by the competent authority of the other Contracting State. That revenue claim shall be collected by .....

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accepted for purposes of taking measures of conservancy by the competent authority of the other Contracting State. That other Contracting State shall take measures of conservancy in respect of that revenue claim in accordance with the provisions of its laws as if the revenue claim were a revenue claim of that other Contracting State even if, at the time when such measures are applied, the revenue claim is not enforceable in the first-mentioned Contracting State or is owed by a person who has a .....

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this article shall not, in that Contracting State, have any priority applicable to that revenue claim under the laws of the other Contracting State. 6. Proceedings with respect to the existence, validity or the amount of a revenue claim of a Contracting State shall not be brought before the courts or administrative bodies of the other Contracting State. Nothing in this article shall be construed as creating or providing any right to such proceedings before any court or administrative body of th .....

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d is owed by a person who, at that time, cannot, under the laws of that Contracting State, prevent its collection, or b) in the case of a request under paragraph 4 of this article, a revenue claim of the first-mentioned Contracting State in respect of which that Contracting State may, under its laws, take measures of conservancy with a view to ensure its collection, the competent authority of the first-mentioned Contracting State shall promptly notify the competent authority of the other Contrac .....

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to provide assistance if the other Contracting State has not pursued all reasonable measures of collection or conservancy, as the case may be, available under its laws or administrative practice; d) to provide assistance in those cases where the administrative burden for that Contracting State is clearly disproportionate to the benefit to be derived by the other Contracting State. . Article XIII After Article 28 of the Convention, the following Article shall be added: Article 28A Limitation of b .....

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ention shall not be granted to a person, which is not the beneficial owner of the items of income derived from the other Contracting State or of the items of capital situated therein. . Article XIV In Protocol signed on the 9th December, 1996, the following sentences shall be deleted: 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 the Republic of India and the Republic of Kazakhstan with a t .....

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