Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of Kazakhstan foe the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains (London, March 21, 1994)

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Convention between the Government of the United Kingdom of Great Britain
and Northern Ireland and the Government of the Republic of Kazakhstan
foe the avoidance of double taxation and the prevention of fiscal
evasion with respect to taxes on income and capital gains
(London, March 21, 1994)

EFFECTIVE-DATE: EFFECTIVE FROM 1 JANUARY 1993 (KAZAKHSTAN);

Entry into Force: 15 July 1996.

LIST-OF-ARTICLES:

ARTICLES:

Article 1

Personal scope

This Convention shall apply to persons who are residents of one or both of the Contracting States.

Article 2

Taxes covered

1. This Convention shall apply to taxes on income and on capital gains imposed on behalf of a Contracting State irrespective of the manner in which they are levied.

2. There shall be regarded as taxes on income and on capital gains all taxes imposed on total income or on elements of income including taxes on gains from the alienation of movable or immovable property and taxes on the total amounts of wages or salaries paid by enterprises.

3. The taxes which are the subject of this Convention are:

(a) in the case of the United Kingdom:

(i) the income tax;

(ii) the corporation tax; and