dtc agreement between kyrgyzstan and latvia
TRANSCRIPT
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spk esos no 2007.06.13Publicts:Vstnesis 93 2007.06.12.
(ZIOTJS 13 2007.07.12.)
Saeima ir piemusi un Valsts
prezidents izsludina du likumu:
Par Latvijas Republikas valdbas un Kirgzijas Republikas valdbaslgumupar nodoku dubults uzlikanas un nodoku nemaksanas
novranu attiecb uz ienkuma nodokiem
1.pants. 2006.gada 7.decembr Bikek paraksttais Latvijas Republikas valdbasun Kirgzijas Republikas valdbas lgums par nodoku dubults uzlikanas un nodokunemaksanas novranu attiecb uz ienkuma nodokiem (turpmk - Lgums) ar olikumu tiek pieemts un apstiprints.
2.pants. Lgums stjas spk t 27.pant noteiktaj laik un krtb, un rlietuministrija par to pazio laikrakst "Latvijas Vstnesis".
3.pants. Likums stjas spk nkamaj dien pc t izsludinanas. Ldz arlikumu izsludinms Lgums latvieu un angu valod.
Likums Saeim pieemts 2007.gada 24.maij.
Valsts prezidentes viet
Saeimas prieksdtjs I.Emsis
Rg 2007.gada 12.jnij
LATVIJAS REPUBLIKAS VALDBAS UN KIRGZIJAS REPUBLIKASVALDBAS LGUMS
PAR NODOKU DUBULTS UZLIKANAS UN NODOKUNEMAKSANAS NOVRANU
ATTIECB UZ IENKUMA NODOKIEM
Latvijas Republikas valdba un Kirgzijas Republikas valdba,
apliecindamas vlanos noslgt Lgumu par nodoku dubults uzlikanas unnodoku nemaksanas novranu attiecb uz ienkuma nodokiem, attstt unstiprint sadarbbu ekonomikas, zintnes, tehnikas un kultras jom,
vienojas par tlk minto:
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1.pants
PERSONAS, UZ KURM ATTIECAS LGUMS
is Lgums attiecas uz personm, kas ir vienas vai abu Lgumsldzju Valsturezidenti.
2.pants
NODOKI, UZ KURIEM ATTIECAS LGUMS
1. is Lgums attiecas uz ienkuma nodokiem, kas tiek uzlikti LgumsldzjasValsts vai ts teritorilo administratvo vienbu vai pavaldbu lab neatkargi no onodoku uzlikanas veida.
2. Par ienkuma nodokiem uzskatmi visi nodoki, kurus uzliek kopjamienkumam vai ienkuma daai, taj skait nodoki, kurus uzliek ienkumam nokustam vai nekustam pauma atsavinanas, k ar nodoki no kapitla vrtbas
pieauguma.3. Esoie nodoki, uz kuriem attiecas is Lgums, konkrti ir:
a) Kirgzij:
(i) juridisko personu peas un citu iemumu nodoklis; un
(ii) fizisko personu ienkuma nodoklis;
(turpmk- Kirgzijas nodoki);
b) Latvij:
(i) uzmumu ienkuma nodoklis;
(ii) iedzvotju ienkuma nodoklis;
(turpmk- Latvijas nodoki).
4. is Lgums attiecas ar uz visiem identiskiem vai pc btbas ldzgiemnodokiem, kurus, papildinot vai aizstjot esoos nodokus, ievie pc Lguma
parakstanas datuma. Abu Lgumsldzju Valstu kompetents iestdes savstarpjiinform viena otru par jebkuriem nozmgiem grozjumiem o valstu attiecgajosnodoku normatvajos aktos.
3.pants
VISPRGS DEFINCIJAS
1. Ja no konteksta nav izsecinms citdi, tad aj Lgum:
a) termini "Lgumsldzja Valsts" un "otra Lgumsldzja Valsts" atkarb nokonteksta nozm Latviju vai Kirgziju;
b) termins "Kirgzija" nozm Kirgzijas Republiku. Termins "Kirgzija", lietotseogrfisk nozm, apzm teritoriju, kur Kirgzijas Republika saska arstarptautiskajm tiesbm steno savas suverns tiesbas un jurisdikciju, un kur irspk Kirgzijas Republikas nodoku likumdoana;
c) termins "Latvija" nozm Latvijas Republiku, un, lietots eogrfisk nozm,tas apzm Latvijas Republikas teritoriju un jebkuru citu Latvijas Republikasteritorilajiem deiem piegulou teritoriju, kur saska ar Latvijas normatvajiemaktiem un starptautiskajm tiesbm tiek stenotas Latvijas tiesbas uz jras un zemesdzlm un tur esoajiem dabas resursiem;
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d) termins "persona" nozm fizisko personu, sabiedrbu un jebkuru citu personuapvienbu;
e) termins "sabiedrba" nozm jebkuru korporatvu apvienbu vai jebkuruvienbu, kas nodoku uzlikanas nolk tiek uzskatta par korporatvu apvienbu;
f) termini "Lgumsldzjas Valsts uzmums" un "otras Lgumsldzjas Valstsuzmums" attiecgi nozm uzmumu, ko vada Lgumsldzjas Valsts rezidents, unuzmumu, kuru vada otras Lgumsldzjas Valsts rezidents;
g) termins "starptautisk satiksme" nozm jebkurus prvadjumus ar jras, gaisavai autotransporta ldzekiem, ko veic Lgumsldzjas Valsts uzmums, izemot tosgadjumus, kad jras, gaisa vai autotransporta ldzeki prvietojas viengi otrasLgumsldzjas Valsts iekien;
h) termins "kompetent iestde" nozm:
(i) Kirgzij - Finanu ministriju vai ts pilnvaroto prstvi;
(ii) Latvij - Finanu ministriju vai ts pilnvaroto prstvi;
i) termins "pilsonis" nozm:(i) ikvienu fizisku personu, kurai ir Lgumsldzjas Valsts pilsonba;
(ii) ikvienu juridisku personu, personlsabiedrbu vai asociciju, kuras statussizriet no spk esoajiem Lgumsldzjas Valsts normatvajiem aktiem.
2. Lgumsldzjm Valstm jebkur laik piemrojot o Lgumu, visiem tajnedefintajiem terminiem ir tda nozme, kd tie attiecgs Lgumsldzjas Valstsnormatvajos aktos konkrtaj laik tiek lietoti sakar ar nodokiem, uz kuriemattiecas Lgums, ja vien no konteksta nav izsecinms citdi, turklt s valstsattiecgajos nodoku normatvajos aktos paredzt nozme preval prcitos s valstsnormatvajos aktos paredzto nozmi.
4.pants
REZIDENTS
1. aj Lgum termins "Lgumsldzjas Valsts rezidents" nozm jebkurupersonu, kurai saska ar s valsts normatvajiem aktiem uzliek nodokus,pamatojoties uz ts pastvgo dzvesvietu, rezidenci, vadbas atraans vietu vaijebkuru citu ldzgu kritriju, un ietver ar attiecgo valsti un jebkuru ts teritoriloadministratvo vienbu vai pavaldbu. Tomr is termins neietver ts personas, kurmaj valst nodoki tiek uzlikti tikai attiecb uz ienkumu no aj valst esoajiem
peas avotiem.2. Ja saska ar 1.daas noteikumiem fizisk persona ir abu Lgumsldzju Valstu
rezidents, ts statuss nosakms di:
a) o personu uzskata tikai par ts valsts rezidentu, kur atrodas ts pastvgdzvesvieta; ja ts pastvg dzvesvieta ir abs valsts, o personu uzskata tikai par tsvalsts rezidentu, ar kuru tai ir ciekas personisks un ekonomisks attiecbas (vitlointereu centrs);
b) ja nav iespjams noteikt valsti, kur ai personai ir vitlo intereu centrs, vai artai nav pastvgas dzvesvietas nevien no abm valstm, o personu uzskata tikai parts valsts rezidentu, kas ir ts ierast mtnes zeme;
c) ja s personas ierast mtnes zeme ir abas valstis vai nav neviena no tm, ttiek uzskatta tikai par ts valsts rezidentu, kuras pilsonis ir persona;
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d) ja persona ir abu valstu pilsonis vai nav nevienas s valsts pilsonis,Lgumsldzju Valstu kompetents iestdes izir o jautjumu, savstarpjivienojoties.
3. Ja saska ar 1.daas noteikumiem persona, kas nav fizisk persona, ir abuLgumsldzju Valstu rezidents, Lgumsldzju Valstu kompetents iestdes cenas
atrisint o jautjumu, savstarpji vienojoties, lai noteiktu Lguma piemroanasveidu dai personai.
5.pants
PASTVG PRSTVNIECBA
1. aj Lgum termins "pastvg prstvniecba" nozm noteiktu darbbasvietu, kur uzmums pilngi vai daji veic uzmjdarbbu.
2. Termins "pastvg prstvniecba" ietver:
a) uzmuma vadbas atraans vietu;
b) filili;
c) biroju;
d) fabriku;
e) darbncu;
f) ahtu, naftas vai gzes ieguves vietu, akmelauztuves vai jebkuru citu ar dabasresursu ieguvi saisttu vietu; un
g) zemnieku saimniecbu, ganbas vai mesaimniecbu, kur tiek veikta zemkopba,lauksaimniecba vai mesaimniecba.
3. Jdziens "pastvg prstvniecba" ietver bvlaukumu, celtniecbas, montasvai komplektanas projektu, ja ie bvdarbi vai projekts notiek ilgk par deviiemmneiem.
4. Neatkargi no panta iepriekjiem noteikumiem termins "pastvgprstvniecba" neietver:
a) ku un iekrtu izmantoanu tikai un viengi uzmumam piederoo preu vaiizstrdjumu uzglabanai, demonstranai vai piegdei;
b) uzmumam piederoos preu vai izstrdjumu krjumus, kas paredzti tikaiun viengi uzglabanai, demonstranai vai piegdei;
c) uzmumam piederoos preu vai izstrdjumu krjumus, kas paredzti tikai
un viengi prstrdei cit uzmum;d) noteiktu darbbas vietu, kas paredzta tikai un viengi preu vai izstrdjumu
iepirkanai uzmuma vajadzbm vai informcijas vkanai uzmuma vajadzbm;
e) noteiktu darbbas vietu, kas paredzta tikai un viengi tam, lai veiktu uzmumalab jebkurus citus sagatavoanas vai palgdarbus;
f) noteiktu darbbas vietu, kas paredzta tikai un viengi tam, lai nodarbotos ar a)ldz e) punkt mintajm darbbm jebkd to kombincij, ja darbbu kombincijaikopum ir sagatavoanas vai palgdarbbas raksturs.
5. Neatkargi no 1. un 2.daas noteikumiem, ja persona, kas nav 6.da mintaisneatkarga statusa aents, darbojas uzmuma lab un ir pilnvarota noslgt lgumus
Lgumsldzj Valst uzmuma vrd, un t pastvgi izmanto s pilnvaras, tadattiecb uz vism darbbm, ko da persona veic uzmuma lab, tiek uzskatts, ka
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uzmumam ir pastvg prstvniecba attiecgaj valst, izemot, ja da personaveic tikai 4.da paredzts darbbas, kuras veicot noteikt darbbas viet, danoteikta darbbas vieta saska ar minto dau netiek uzskatta par pastvgo
prstvniecbu.
6. Tiks uzskatts, ka uzmumam nav pastvgs prstvniecbas Lgumsldzj
Valst, ja uzmums veic uzmjdarbbu aj valst, viengi izmantojot brokeri,tirdzniecbas aentu vai jebkuru citu neatkarga statusa aentu, ar nosacjumu, ka spersonas veic savu parasto uzmjdarbbu.
7. Fakts, ka sabiedrba, kura ir Lgumsldzjas Valsts rezidents kontrolsabiedrbu, kura ir otras Lgumsldzjas Valsts rezidents vai kura veicuzmjdarbbu aj otr valst (izmantojot pastvgo prstvniecbu vai kd citveid), vai ir pakauta das sabiedrbas kontrolei, pats par sevi nenozm, ka kda nom sabiedrbm ir otras sabiedrbas pastvg prstvniecba.
6.pants
IENKUMS NO NEKUSTAM PAUMA
1. Ienkumam, ko Lgumsldzjas Valsts rezidents gst no nekustam pauma(ar ienkumam no lauksaimniecbas un mesaimniecbas), kas atrodas otrLgumsldzj Valst, var uzlikt nodokus aj otr valst.
2. Terminam "nekustamais paums" ir tda nozme, kda tam ir tsLgumsldzjas Valsts normatvajos aktos, kur atrodas attiecgais paums. Jebkurgadjum is termins ietver paumu, kas ir piedergs nekustamajam paumam,mjlopus un iekrtas, ko izmanto lauksaimniecb un mesaimniecb, tiesbas, uzkurm attiecas zemes pauma tiesbu visprgie noteikumi, nekustam pauma
lietojuma tiesbas un tiesbas uz maingiem vai nemaingiem maksjumiem katldzbu par dergo izrakteu iegulu, dabas atradu un citu dabas resursu izmantoanuvai tiesbm tos izmantot. Jras, gaisa un autotransporta ldzekus neuzskata parnekustamo paumu.
3. 1.daas noteikumus piemro attiecb uz ienkumu no nekustam paumatieas izmantoanas, izranas vai izmantoanas cit veid, k ar uz ienkumu nonekustam pauma atsavinanas.
4. Ja sabiedrbas akcijas vai citas korporatvs tiesbas dod to paniekam tiesbasuz sabiedrbas nekustam pauma izmantoanu, tad ienkumam no o tiesbu tieasizmantoanas, izranas vai lietoanas jebkd cit veid var uzlikt nodokus tajLgumsldzj Valst, kur atrodas is nekustamais paums.
5. 1., 3. un 4.daas noteikumus piemro attiecb uz ienkumu no uzmumanekustam pauma, k ar attiecb uz ienkumu no nekustam pauma, ko izmantoneatkargu individulu pakalpojumu snieganai.
7.pants
UZMJDARBBAS PEA
1. Lgumsldzjas Valsts uzmuma peai tiek uzlikti nodoki tikai aj valst,izemot, ja uzmums veic uzmjdarbbu otr Lgumsldzj Valst, izmantojot turesoo pastvgo prstvniecbu. Ja uzmums veic uzmjdarbbu mintaj veid,uzmuma peai var uzlikt nodokus otr valst, bet tikai tai peas daai, ko varattiecint uz o pastvgo prstvniecbu.
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2. Saska ar 3.daas noteikumiem, ja Lgumsldzjas Valsts uzmums veicuzmjdarbbu otr Lgumsldzj Valst, izmantojot tur esoo pastvgo
prstvniecbu, katr Lgumsldzj Valst uz o pastvgo prstvniecbu attiecinmstds peas daudzums, kdu t vartu gt, ja t btu nodalts un atsevis uzmums,kas veic tdu pau vai ldzgu uzmjdarbbu tdos paos vai ldzgos apstkos un
pilngi neatkargi veiktu darjumus ar uzmumu, kura pastvg prstvniecba t ir.3. Nosakot pastvgs prstvniecbas peu Lgumsldzj Valst, ir atauts
atskaitt izdevumus, kas raduies pastvgs prstvniecbas vajadzbm ts atraansvalst vai citur, taj skait operatvos un visprjos administratvos izdevumus.Tomr, di atskaitjumi netiek atauti attiecb uz maksjumiem (citdiem k faktiskoizdevumu atmaksa), kurus patstvg prstvniecba izmaks uzmumam vai kdaicitai t daai k autoratldzbas, atalgojumu vai cita veida ldzgus maksjumus par
patentu vai citu tiesbu izmantoanu, vai k komisijas maksu par vadbas vai paupakalpojumu snieganu, vai, izemot gadjumu, kad uzmums ir banka, k procentumaksjumus par naudas summm, kuras ir aizdotas patstvgajai prstvniecbai.
4. Ja Lgumsldzj Valst peu, kas attiecinma uz pastvgo prstvniecbu,nosaka, sadalot uzmuma kopgo peu proporcionli starp t struktrvienbm,2.daa neaizliedz Lgumsldzjai Valstij k parasti pc principa noteikt peas dau,kurai uzliek nodokus; izmantotajai sadales metodei tomr jbt tdai, lai rezulttsatbilstu aj pant ietvertajiem principiem.
5. Uz pastvgo prstvniecbu neattiecina peu tikai tpc vien, ka t iriegdjusies preces vaiizstrdjumus uzmuma, kura pastvg prstvniecba t ir,vajadzbm.
6. Lai piemrotu iepriekjo dau noteikumus, peu, ko attiecina uz pastvgoprstvniecbu, katru gadu nosaka ar vienu un to pau metodi, izemot, ja irpietiekams iemesls rkoties citdi.
7. Ja pe ir ietverti citos Lguma pantos atsevii aplkotie ienkuma veidi, panta noteikumi neietekm o citu pantu noteikumus.
8.pants
STARPTAUTISK SATIKSME
1. Lgumsldzjas Valsts uzmuma gtajai peai no jras, gaisa vaiautotransporta ldzeku izmantoanas starptautiskaj satiksm uzliek nodokus tikaiaj valst.
2. 1.daas noteikumi attiecas ar uz peu, kas iegta no piedalans pul, kopjuzmjdarbb vai starptautisks satiksmes transporta aentr.
9.pants
SAISTTIE UZMUMI
1. Ja:
a) Lgumsldzjas Valsts uzmums tiei vai netiei piedals otrasLgumsldzjas Valsts uzmuma vadb vai kontrol vai ar tam pieder daa no uzmuma kapitla; vai
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b) vienas un ts paas personas tiei vai netiei piedals Lgumsldzjas Valstsuzmuma un otras Lgumsldzjas Valsts uzmuma vadb vai kontrol vai ar tm
pieder daa no o uzmumu kapitla,
un jebkur no iem gadjumiem o divu uzmumu komercils vai finanuattiecbas veido vai nodibina pc noteikumiem, kas atiras no tiem noteikumiem,
kuri btu spk starp diviem neatkargiem uzmumiem, tad jebkura pea, ko gtuviens no uzmumiem, bet iepriekminto noteikumu ietekm nav guvis, var tiktiekauta uzmuma pe, un tai var atbilstoi uzlikt nodokus.
2. Ja Lgumsldzja Valsts iekauj s valsts uzmuma pe un attiecgi uzlieknodokus tai peai, attiecb uz kuru otr valst otras Lgumsldzjas Valstsuzmumam ir uzlikts nodoklis, un iekaut pea ir tda pea, kuru btu guvis
pirms Lgumsldzjas Valsts uzmums, ja attiecbas starp iem diviemuzmumiem btu bijuas tdas, kdas pastvtu starp diviem neatkargiemuzmumiem, tad otra valsts veic atbilstoas korekcijas attiecb uz nodoka lielumu,kds tiek uzlikts ai peai otr valst. Nosakot s korekcijas, em vr citus
Lguma noteikumus un, ja nepiecieams, rko Lgumsldzju Valstu kompetentoiestu konsultcijas.
10.pants
DIVIDENDES
1. Dividendm, ko sabiedrba - Lgumsldzjas Valsts rezidents izmaks otrasLgumsldzjas Valsts rezidentam, var uzlikt nodokus aj otr valst.
2. Tomr m dividendm var uzlikt nodokus ar atbilstoi attiecgs valstsnormatvajiem aktiem taj Lgumsldzj Valst, kuras rezidents ir sabiedrba, kas
izmaks dividendes, bet, ja o dividenu stenais panieks ir otras LgumsldzjasValsts rezidents, nodoklis nedrkst prsniegt:
a) 5 procentus no dividenu kopapjoma, ja dividenu stenais panieks irsabiedrba (kas nav personlsabiedrba), kura tiei prvalda vismaz 25 procentus tssabiedrbas kapitla, kura izmaks dividendes;
b) 10 procentu no dividenu kopapjoma visos prjos gadjumos.
daa neietekm nodoku uzlikanu sabiedrbas peai, no kuras izmaksdividendes.
3. Termins "dividendes" aj pant nozm ienkumu no akcijm, no "jouissance"akcijm (dod tiesbas uz sabiedrbas pauma dau ts likvidcijas gadjum) vai
"jouissance" tiesbm (tiesbas piedalties sabiedrbas peas sadal, neatbildot parsabiedrbas saistbm), no kalnrpniecbas uzmumu akcijm, no dibintju akcijmvai citm no pardu saistbm neizrietom tiesbm piedalties uzmuma peassadal, k ar ienkumu no citm tiesbm, uz ko saska ar ts valsts normatvajiemaktiem, kuras rezidents ir sabiedrba, kas veic peas sadali, attiecas tds pats nodokuuzlikanas rems k uz ienkumu no akcijm.
4. 1. un 2.daas noteikumus nepiemro, ja dividenu stenais panieks, kur irLgumsldzjas Valsts rezidents, veic uzmjdarbbu otr Lgumsldzj Valst,kuras rezidents ir dividendes izmaksjo sabiedrba, izmantojot tur esoo pastvgo
prstvniecbu, vai ar sniedz neatkargus individulos pakalpojumus aj otr valst,izmantojot taj izvietoto pastvgo bzi, un ja ldzdalba, par kuru izmaks dividendes,
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ir faktiski saistta ar o pastvgo prstvniecbu vai pastvgo bzi. aj gadjumatkarb no apstkiem piemro 7. vai 14.panta noteikumus.
5. Ja sabiedrba - Lgumsldzjas Valsts rezidents gst peu vai ienkumus otrLgumsldzj Valst, otra valsts nedrkst nedz uzlikt jebkdus nodokus ssabiedrbas izmakstajm dividendm, izemot, ja dividendes izmaks otras valsts
rezidentam vai ja ldzdalba, par kuru izmaks dividendes, ir faktiski saistta arpastvgo prstvniecbu vai pastvgo bzi aj otr valst; nedz ar uzlikt nesadaltspeas nodokli sabiedrbas nesadaltajai peai pat tad, ja izmaksts dividendes vainesadalt pea pilngi vai daji sastv no otr valst gts peas vai ienkuma.
11.pants
PROCENTI
1. Procentiem, kas rodas Lgumsldzj Valst un kurus izmaks otrasLgumsldzjas Valsts rezidentam, var uzlikt nodokus aj otr valst.
2. Tomr iem procentiem var uzlikt nodokus ar atbilstoi attiecgs valstsnormatvajiem aktiem taj Lgumsldzj Valst, kur tie rodas, bet, ja o procentu
stenais panieks ir otras Lgumsldzjas Valsts rezidents, tad nodoklis nedrkstprsniegt 10 procentu no o procentu kopapjoma. Ja procentu stenais panieks irbanka vai jebkda cita finanu institcija, un procentus maks sakar ar citai bankaivai finanu institcijai pieirto aizdevumu, tad nodoklis nedrkst prsniegt 5
procentus no o procentu kopapjoma.
3. Neatkargi no 2.daas noteikumiem procenti, kas rodas Lgumsldzj Valst,ko gst un kuru stenais panieks ir otras Lgumsldzjas Valsts valdba, ieskaitot tsteritorils administratvs vienbas un pavaldbas, centrl banka vai jebkda cita
finanu institcija, kas pilnb pieder ai valdbai, vai procentu maksjumi, ko gstpar aizdevumiem, kam galvojumu devusi valdba, pirmaj valst tiks atbrvoti nonodoku uzlikanas.
4. aj pant termins "procenti" nozm ienkumu no jebkda veida pardaprasbm neatkargi no t, vai ts ir vai nav nodrointas ar hipotku un vai tm ir vainav tiesbas piedalties pardnieka peas sadal, un it pai ienkumu no valdbasvrtspapriem un ienkumu no obligcijm vai pardzmm, taj skait prmijas un
balvas, kas piedergas iem vrtspapriem, obligcijm vai pardzmm. Termins"procenti" neietver ienkumu, kuru atbilstoi 10.panta noteikumiem uzskata pardividendm. Soda naudas, kas saemtas par laik neveiktajiem maksjumiem,neuzskata par procentiem panta noteikumu piemroanai.
5. 1., 2. un 3.daas noteikumus nepiemro, ja procentu stenais panieks, kas irLgumsldzjas Valsts rezidents, veic uzmjdarbbu otr Lgumsldzj Valst, kurie procenti rodas, izmantojot tur esoo pastvgo prstvniecbu, vai ar sniedzneatkargus individulos pakalpojumus aj otr valst, izmantojot taj izvietoto
pastvgo bzi, un ja parda prasbas, uz kuru pamata maks procentus, ir faktiskisaisttas ar o pastvgo prstvniecbu vai pastvgo bzi. aj gadjum atkarb noapstkiem piemro 7. vai 14.panta noteikumus.
6. Ja procentu makstjs ir Lgumsldzjas Valsts rezidents, tad uzskata, kaprocenti rodas aj valst. Tomr, ja persona, kas izmaks procentus, neatkargi no t,vai persona ir Lgumsldzjas Valsts rezidents vai nav, izmanto Lgumsldzj
Valst esoo pastvgo prstvniecbu vai tur izvietoto pastvgo bzi, sakar ar koradus pardu saistbas, par kurm maks procentus, un ja os procentus izmaks
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(sedz) pastvg prstvniecba vai pastvg bze, tad uzskata, ka ie procenti rodastaj valst, kur atrodas pastvg prstvniecba vai pastvg bze.
7. Ja, pamatojoties uz pam attiecbm starp procentu makstju un procentusteno panieku vai starp viiem abiem un kdu citu personu, procentu summa, kasattiecas uz parda prasbu, par kuru to izmaks, prsniedz summu, par kdu btu
varjui vienoties procentu makstjs un procentu stenais panieks, ja starp viiemnebtu minto pao attiecbu, tad panta noteikumus piemro tikai attiecb uz
pdjo minto summu. d gadjum maksjumu daai, kas prsniedz o summu,nodokus uzliek atbilstoi katras Lgumsldzjas Valsts normatvajiem aktiem, emotvr Lguma prjos noteikumus.
12.pants
AUTORATLDZBA
1. Autoratldzbai, kas rodas Lgumsldzj Valst un kuru izmaks otras
Lgumsldzjas Valsts rezidentam, var uzlikt nodokus aj otr valst.2. Tomr dai autoratldzbai var ar uzlikt nodokus atbilstoi attiecgs valsts
normatvajiem aktiem taj Lgumsldzj Valst, kur t rodas, bet, ja autoratldzbasstenais panieks ir otras Lgumsldzjas Valsts rezidents, nodoklis nedrkst prsniegt5 procentus no autoratldzbas kopapjoma.
3. Termins "autoratldzba" aj pant nozm jebkda veida maksjumus, kosaem k kompensciju par jebkuru autortiesbu izmantoanu vai par tiesbmizmantot jebkuras autortiesbas uz literru, mkslas vai zintnisku darbu, arkinofilmm, uz jebkuru patentu, firmas zmi, dizainu vai modeli, plnu, slepenuformulu vai procesu, vai par raoanas, komercilo vai zintnisko iekrtu izmantoanu
vai par tiesbm ts izmantot, vai par informciju attiecb uz raoanas, komercilovai zintnisko pieredzi.
4. 1. un 2.daas noteikumus nepiemro, ja autoratldzbas stenais panieks, kas irLgumsldzjas Valsts rezidents, veic uzmjdarbbu otr Lgumsldzj Valst, kurrodas autoratldzba, izmantojot tur esoo pastvgo prstvniecbu, vai ar sniedzneatkargus individulos pakalpojumus aj otr valst, izmantojot taj izvietoto
pastvgo bzi, un ja tiesbas vai paums, par ko maks autoratldzbu, ir faktiskisaistti ar o pastvgo prstvniecbu vai pastvgo bzi. aj gadjum atkarb noapstkiem piemro 7. vai 14.panta noteikumus.
5. Ja autoratldzbas makstjs ir Lgumsldzjas Valsts rezidents, tad uzskata, kaautoratldzba rodas aj valst. Tomr, ja persona, kas izmaks autoratldzbu,neatkargi no t, vai persona ir Lgumsldzjas Valsts rezidents vai nav, izmantoLgumsldzj Valst esoo pastvgo prstvniecbu vai tur izvietoto pastvgo bzi,sakar ar kuru ir radies pienkums izmakst autoratldzbu, un ja o autoratldzbuizmaks (sedz) pastvg prstvniecba vai pastvg bze, tad uzskata, kaautoratldzba rodas taj valst, kur atrodas pastvg prstvniecba vai pastvg
bze.
6. Ja, pamatojoties uz pam attiecbm starp autoratldzbas makstju unautoratldzbas steno panieku vai starp viiem abiem un kdu citu personu,autoratldzbas summa, kas attiecas uz izmantoanu, tiesbm vai informciju, parkuru t tiek maksta, prsniedz autoratldzbas summu, par kdu btu varjui
vienoties makstjs un stenais panieks, ja starp viiem nebtu minto paoattiecbu, tad panta noteikumus piemro tikai attiecb uz pdjo minto summu.
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Td gadjum maksjuma daai, kas prsniedz o summu, tiek uzlikti nodokiatbilstoi katras Lgumsldzjas Valsts normatvajiem aktiem, emot vr Lguma
prjos noteikumus.
13.pantsKAPITLA PIEAUGUMS
1. Kapitla pieaugumam, ko Lgumsldzjas Valsts rezidents gst, atsavinot6.pant minto otr Lgumsldzj Valst esoo nekustamo paumu vai tdassabiedrbas akcijas, kuras aktvi galvenokrt sastvno da nekustam pauma, varuzlikt nodokus aj otr valst.
2. Kapitla pieaugumam, kas gts, atsavinot kustamo paumu, kur ir daa noLgumsldzjas Valsts uzmuma pastvgs prstvniecbas uzmjdarbbas
pauma otr Lgumsldzj Valst, vai atsavinot kustamo paumu, kas ir piedergsLgumsldzjas Valsts rezidenta pastvgajai bzei otr Lgumsldzj Valst, kura
izveidota neatkargo individulo pakalpojumu snieganai, ar kapitla pieaugumam nodas pastvgs prstvniecbas (atsevii vai kop ar visu uzmumu) atsavinanasvai das pastvgs bzes atsavinanas, var uzlikt nodokus otr LgumsldzjValst.
3. Kapitla pieaugumam, ko Lgumsldzjas Valsts uzmums, kas izmanto jras,gaisa vai autotransporta ldzekus starptautiskaj satiksm, gst, atsavinotstarptautiskaj satiksm izmantotos jras, gaisa vai autotransporta ldzekus vaiatsavinot kustamo paumu, kas ir piedergs o jras, gaisa vai autotransporta ldzekuizmantoanai, tiek uzlikti nodoki tikai aj valst.
4. Kapitla pieaugumam, kas gts, atsavinot jebkuru tdu paumu, kas nav 1.,
2.un 3.da mintais paums, tiek uzlikti nodoki tikai taj Lgumsldzj Valst,kuras rezidents ir pauma atsavintjs.
14.pants
NEATKARGIE INDIVIDULIE PAKALPOJUMI
1. Lgumsldzjas Valsts rezidenta - fizisks personas ienkumiem noprofesionls vai cita veida neatkargs darbbas tiek uzlikti nodoki tikai aj valst.dam ienkumam var uzlikt nodokli ar otr Lgumsldzj Valst, ja:
a) fizisk persona savas darbbas vajadzbm izmanto tai regulri pieejamu
pastvgo bzi otr Lgumsldzj Valst, bet tikai tik liel mr, cik is ienkums irattiecinms uz o pastvgo bzi; vai
b) fizisk persona uzturas otr Lgumsldzj Valst laika posmu vai laikaposmus, kuri kopum prsniedz 183 dienas jebkur divpadsmit mneu period, kasskas vai beidzas attiecgaj takscijas gad, bet tikai tai ienkuma daai, kas gta pars personas otr Lgumsldzj Valst veikto darbbu.
2. Termins "profesionl darbba" ietver neatkargu zintnisko, literro,mksliniecisko, izgltojoo vai pedagoisko darbbu, k ar rsta, jurista, ineniera,arhitekta, zobrsta un grmatvea neatkargu darbbu.
15.pantsATKARGIE INDIVIDULIE PAKALPOJUMI
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1. Saska ar 16., 18. un 19.panta noteikumiem darba algai, samaksai un citaildzgai atldzbai, kuru Lgumsldzjas Valsts rezidents saem par algotu darbu, tiekuzlikti nodoki tikai aj valst, ja vien algotais darbs netiek veikts otr LgumsldzjValst. Ja algotais darbs tiek veikts otr Lgumsldzj Valst, par to saemtajaiatldzbai var uzlikt nodokus aj otr valst.
2. Neatkargi no 1.daas noteikumiem atldzbai, kuru Lgumsldzjas Valstsrezidents saem par algotu darbu, kas tiek veikts otr Lgumsldzj Valst, tiekuzlikti nodoki tikai pirmaj mintaj valst, ja:
a) atldzbas samjs ir atradies otr valst laika posmu vai laika posmus, kaskopum neprsniedz 183 dienas jebkur divpadsmit mneu period, kas skas vai
beidzas attiecgaj takscijas gad; un
b) atldzbu maks darba devjs, kas nav otras valsts rezidents, vai cita personatda darba devja vrd; un
c) atldzbu neizmaks (nesedz) pastvg prstvniecba vai pastvg bze, kurudarba devjs izmanto otr valst.
3. Neatkargi no panta iepriekjo dau noteikumiem atldzbai, ko saem paralgotu darbu, kas tiek veikts uz starptautiskaj satiksm izmantota jras, gaisa vaiautotransporta ldzeka, var uzlikt nodokus taj Lgumsldzj Valst, kuras rezidentsir uzmums, kur izmanto du jras, gaisa vai autotransporta ldzekli.
16.pants
DIREKTORU ATALGOJUMS
Direktoru atalgojumam un citiem ldzgiem maksjumiem, ko saemLgumsldzjas Valsts rezidents k direktoru padomes vai citas ldzgas institcijas
loceklis sabiedrb, kas ir otras Lgumsldzjas Valsts rezidents, var uzlikt nodokusaj otr valst.
17.pants
MKSLINIEKI UN SPORTISTI
1. Neatkargi no 14. un 15.panta noteikumiem ienkumam, ko gstLgumsldzjas Valsts rezidents k izpildtjmkslinieks, tds k tetra, kino, radiovai televzijas mkslinieks, mziis vai ar k sportists par savu individulo darbbuotr Lgumsldzj Valst, var uzlikt nodokus aj otr valst.
2. Ja izpildtjmkslinieka vai sportista ienkumu par via individulo darbbuattiecgaj jom maks nevis paam izpildtjmksliniekam vai sportistam, bet citai
personai, dam ienkumam neatkargi no 7., 14. un 15.panta noteikumiem var uzliktnodokus taj Lgumsldzj Valst, kur tiek veikta izpildtjmkslinieka vai sportistadarbba.
3. 1. un 2.daas noteikumus nepiemro ienkumam, ko izpildtjmkslinieks vaisportists guvis no Lgumsldzj Valst veiktas individuls darbbas, ja s valstsapmekljumu pilnb vai liel mr atbalstjui vienas vai abu Lgumsldzju Valstuvai to teritorilo administratvo vienbu vai pavaldbu fondi, vai ja ds apmekljumsnotiek Lgumsldzju Valstu valdbu noslgto lgumu par sadarbbu kultras jom
ietvaros. d gadjum ienkumam uzliek nodokli tikai taj Lgumsldzj Valst,kuras rezidents ir is izpildtjmkslinieks vai sportists.
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18.pants
PENSIJAS
Saska ar 19.panta 2.daas noteikumiem pensijai un citai ldzgai atldzbai, kosaem Lgumsldzjas Valsts rezidents par iepriek veikto algoto darbu, tiek uzlikti
nodoki tikai aj valst.
19.pants
VALSTS DIENESTS
1. a) Darba algai, samaksai un citai ldzgai atldzbai, kas nav pensija un kurufiziskajai personai izmaks Lgumsldzja Valsts vai ts teritoril administratvvienba vai pavaldba par ai valstij, vienbai vai pavaldbai sniegtajiempakalpojumiem, tiek uzlikti nodoki tikai aj valst.
b) Tomr dai darba algai, samaksai un citai ldzgai atldzbai tiek uzlikti
nodoki tikai otr Lgumsldzj Valst, ja pakalpojumi ir sniegti aj otr valst un fizisk persona ir tds s valsts rezidents, kas:
(i) ir s valsts pilsonis; vai
(ii) nav kuvis par s valsts rezidentu tikai un viengi, lai sniegtu ospakalpojumus.
2. a) Jebkurai pensijai, kuru fiziskajai personai izmaks Lgumsldzja Valsts vaits teritoril administratv vienba vai pavaldba, vai kuru izmaks no toizveidotajiem fondiem par pakalpojumiem, ko persona sniegusi ai valstij vaivienbai, vai pavaldbai, tiek uzlikti nodoki tikai aj valst.
b) Tomr dai pensijai tiek uzlikti nodoki tikai otr Lgumsldzj Valst, ja
fizisk persona ir s otras valsts rezidents un pilsonis.3. 15., 16., 17. un 18.panta noteikumus piemro darba algai, samaksai, citai
ldzgai atldzbai un pensijai, kuru izmaks par pakalpojumiem, kas sniegti sakar arLgumsldzjas Valsts vai ts teritorils administratvs vienbas vai pavaldbasveikto uzmjdarbbu.
20.pants
STUDENTI
Maksjumiem, ko uzturans, studiju vai staans vajadzbm saem students,
mceklis vai staieris, kur ir vai tiei pirms ieraans Lgumsldzj Valst bija otrasLgumsldzjas Valsts rezidents un kur pirmaj mintaj valst ir ieradies viengistudiju vai staans nolk, aj valst netiek uzlikti nodoki, ja di maksjumi irno avotiem, kas neatrodas aj valst.
21.pants
CITI IENKUMI
1. Citiem Lguma iepriekjos pantos neatruntiem Lgumsldzjas Valstsrezidenta ienkumiem neatkargi no to raans vietas tiek uzlikti nodoki tikai aj
valst.
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2. 1.daas noteikumus nepiemro ienkumam, kas nav ienkums no 6.panta 2.dadefint nekustam pauma, ja ienkuma samjs, kur ir Lgumsldzjas Valstsrezidents, veic uzmjdarbbu otr Lgumsldzj Valst, izmantojot tur esoo
pastvgo prstvniecbu, vai sniedz neatkargus individulos pakalpojumus aj otrvalst, izmantojot tur izvietoto pastvgo bzi, un ja tiesbas vai paums, par ko saem
o ienkumu, ir faktiski saistti ar o pastvgo prstvniecbu vai pastvgo bzi. ajgadjum atkarb no apstkiem piemro Lguma 7. vai 14.panta noteikumus.
3. Neatkargi no 1. un 2.daas noteikumiem ienkumiem, kuri k azartspu vailoteriju laimesti gti otr Lgumsldzj Valst, var uzlikt nodokus aj otrLgumsldzj Valst.
22.pants
NODOKU DUBULTS UZLIKANAS NOVRANAS METODES
1. Attiecb uz Kirgziju nodoku dubult uzlikana tiek novrsta di:
a) ja Kirgzijas rezidents gst ienkumu, kam saska ar o Lgumu var uzliktnodokus Latvij, tad Kirgzija atauj samazint rezidenta ienkuma nodokli parsummu, kas ir vienda ar Latvij samaksto ienkuma nodokli.
Iepriek mintais samazinjums nedrkst bt lielks par summu, kas atbilstuKirgzij aprintajam nodoklim par o ienkumu.
b) ja Kirgzijas rezidents gst ienkumu, kam saska ar Lguma noteikumiemvar uzlikt nodokus tikai Latvij, tad Kirgzija var iekaut o ienkumu kopjapliekamaj ienkum tikai nolk, lai noteiktu im ienkumam piemrojamo nodokalikmi nodoka uzlikanai Kirgzij.
2. Attiecb uz Latviju nodoku dubult uzlikana tiek novrsta di:
a) ja Latvijas rezidents gst ienkumu, kam saska ar o Lgumu var uzliktnodokus Kirgzij, tad, ja vien Latvijas iekzemes normatvie akti neparedzlabvlgkus noteikumus, Latvija atauj samazint rezidenta ienkuma nodokli parsummu, kas ir vienda ar Kirgzij samaksto ienkuma nodokli.
ds samazinjums tomr nedrkst prsniegt tdu ienkuma nodoka dau, kda iraprinta Latvij pirms samazinjuma piemroanas un kura ir attiecinma uzienkumu, kam var uzlikt nodokus Kirgzij.
b) lai piemrotu s daas a) punktu, ja sabiedrba - Latvijas rezidents saemdividendes no sabiedrbas - Kirgzijas rezidenta, kur tai pieder vismaz 10 procentuakciju ar pilnm balsstiesbm, tad Kirgzij samakstaj nodokl ietver ne tikai par
dividendm samaksto nodokli, bet ar atbilstou dau no nodoka, kas samaksts parsabiedrbas peu, no kuras tika makstas dividendes.
23.pants
DISKRIMINCIJAS NEPIEAUANA
1. Uz Lgumsldzjas Valsts pilsoiem otr Lgumsldzj Valst neattiecasjebkda nodoku uzlikana vai jebkdas ar to saisttas prasbas, kas ir citdkas vaiapgrtinokas nek nodoku uzlikana vai ar to saistts prasbas, kuras tdos paosapstkos, jo pai sakar ar rezidenci, attiecas vai var tikt attiecintas uz s otras
valsts pilsoiem. is noteikums neatkargi no 1.panta noteikumiem attiecas ar uzpersonm, kuras nav vienas vai abu Lgumsldzju Valstu rezidenti.
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2. Uz bezpavalstniekiem - Lgumsldzjas Valsts rezidentiem nevien noLgumsldzjm Valstm neattiecas nodoku uzlikana vai ar to saisttas prasbas, kasir savdkas vai apgrtinokas nek nodoku uzlikana vai ar to saistts prasbas,kuras tdos paos apstkos, jo pai saistb ar rezidenci, attiecas vai var tiktattiecintas uz attiecgs valsts pilsoiem.
3. Nodoku uzlikana Lgumsldzjas Valsts uzmuma pastvgajaiprstvniecbai otr Lgumsldzj Valst nevar bt nelabvlgka nek nodokuuzlikana s otras valsts uzmumiem, kas veic tdu pau darbbu. o noteikumunedrkst iztulkot t, ka tas uzliek Lgumsldzjai Valstij pienkumu pieirt otrasLgumsldzjas Valsts rezidentiem jebkdu personisku atvieglojumu, atlaidi unsamazinjumu attiecb uz nodoku uzlikanu, kdus valsts pieir ts rezidentiem,emot vr viu civilstvokli vai imenisks saistbas.
4. Izemot gadjumus, kad piemrojami 9.panta 1.daas, 11.panta 7.daas vai12.panta 6.daas noteikumi, procentus, autoratldzbas un citus maksjumus, koLgumsldzjas Valsts uzmums izmaks otras Lgumsldzjas Valsts rezidentam,
nosakot uzmuma apliekamo peu, atskaita pc tdiem paiem noteikumiem ktad, ja tos izmakstu pirms mints valsts rezidentam.
5. Lgumsldzjas Valsts uzmumus, kuru kapitls pilngi vai daji, tiei vainetiei pieder vienam vai vairkiem otras Lgumsldzjas Valsts rezidentiem vai to
pilngi vai daji, tiei vai netiei kontrol mintie rezidenti, pirmaj valst nevarpakaut jebkdai nodoku uzlikanai vai jebkurm ar to saisttm prasbm, kasatiras no nodoku uzlikanas un ar to saisttm prasbm, kurm tiek vai var tikt
pakauti ldzgi pirms mints valsts uzmumi, vai kuras ir apgrtinokas par tm.
6. panta noteikumi neatkargi no 2.panta noteikumiem attiecas uz visu veidu unnosaukumu nodokiem.
24.pants
SAVSTARPJS SASKAOANAS PROCEDRA
1. Ja persona uzskata, ka vienas vai abu Lgumsldzju Valstu rcba attiecb uzo personu izraisa vai izraiss nodoku uzlikanu, kas neatbilst Lgumanoteikumiem, persona var neatkargi no o valstu iekzemes normatvajos aktos
paredztajiem tiesiskajiem ldzekiem iesniegt sdzbu izskatanai tsLgumsldzjas Valsts kompetentajai iestdei, kuras rezidents ir persona, vai ar, jasdzba attiecas uz 23.panta 1.dau, ts Lgumsldzjas Valsts kompetentajai iestdei,kuras pilsonis ir persona. Sdzba iesniedzama izskatanai triju gadu laik pc
pirm paziojuma par rcbu, kas izraisjusi Lguma noteikumiem neatbilstounodoku uzlikanu.
2. Ja kompetent iestde sdzbu uzskata par pamatotu un pati nespj panktapmierinou risinjumu, t cenas savstarpji vienoties ar otras Lgumsldzjas Valstskompetento iestdi, lai novrstu im Lgumam neatbilstou nodoku uzlikanu.Jebkura da pankt vienoans ir jizpilda neatkargi no Lgumsldzjas Valstsiekzemes normatvajos aktos noteiktajiem laika ierobeojumiem.
3. Lgumsldzju Valstu kompetents iestdes cenas savstarpjas vienoans ceatrisint jebkurus sarejumus vai novrst aubas, kas var rasties, interpretjot vai
piemrojot o Lgumu. Ts var ar savstarpji konsultties, lai novrstu nodoku
dubulto uzlikanu aj Lgum neparedztos gadjumos.
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4. Lai panktu vienoanos iepriekjs das mintajos jautjumos, LgumsldzjuValstu kompetents iestdes var tiei sazinties viena ar otru, k ar izmantotkompetento iestu vai to prstvju komisijas starpniecbu.
25.pantsINFORMCIJAS APMAIA
1. Lgumsldzju Valstu kompetents iestdes apmains ar informciju, kasnepiecieama Lguma noteikumu vai iekzemes normatvo aktu izpildei attiecb uzvisu veidu un nosaukumu nodokiem, kas uzlikti Lgumsldzju Valstu vai toteritorilo administratvo vienbu vai pavaldbu lab, ciktl ie normatvie akti nav
pretrun ar o Lgumu. Lguma 1. un 2.pants neierobeo informcijas apmaiu.Jebkuru informciju, ko saem Lgumsldzja Valsts, uzskata par tikpat slepenu kinformciju, kuru iegst saska ar s valsts normatvajiem aktiem, un t var tiktizpausta tikai tm personm vai varas iestdm (tai skait ar tiesm un prvaldes
iestdm), kas ir iesaisttas pirmaj teikum atrunto nodoku aprinan vaiiekasan, piespiedu ldzeku lietoan vai lietu iztiesan, vai apelciju izskatansaistb ar iem nodokiem. s personas vai varas iestdes izmanto o informcijuviengi iepriekmintajos nolkos. Ts drkst izpaust o informciju atklts tiesassds vai tiesasnolmumos.
2. 1.daas noteikumus nedrkst izskaidrot tdjdi, ka tie uzliek LgumsldzjaiValstij pienkumu:
a) veikt administratvus paskumus, kas neatbilst vienas vai otras LgumsldzjasValsts normatvajiem aktiem un administratvajai praksei;
b) sniegt informciju, kas nav pieejama saska ar vienas vai otras
Lgumsldzjas Valsts normatvajiem aktiem vai parasti piemrojamo administratvopraksi;
c) sniegt informciju, kas var atklt jebkuru tirdzniecbas, uzmjdarbbas,raoanas, komercilo vai profesionlo noslpumu vai tehnoloijas procesu, vai arsniegt informciju, kuras izpauana btu pretrun ar sabiedrbas interesm (ordre
public).
26.pants
DIPLOMTISKO MISIJU UN KONSULRO PRSTVNIECBUPERSONLS
Nekas aj Lgum neietekm diplomtisko misiju vai konsulro prstvniecbupersonla fiskls privilijas saska ar visprgiem starptautisko tiesbu principiemvai pau vienoanos noteikumiem.
27.pants
STANS SPK
1. Lgumsldzju Valstu valdbas diplomtisk ce inform viena otru parnepiecieamo prasbu izpildi, lai is Lgums sttos spk.
2. Konvencija stjas spk ar panta 1.punkt mint pdj paziojumadatumu, un ts noteikumi abs Lgumsldzjs Valsts tiek piemroti:
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a) attiecb uz nodokiem, ko ietur ienkuma izmaksas brd - ienkumam, kasgts janvra pirmaj dien vai pc ts taj kalendraj gad, kas seko gadam, kur isLgums stjas spk;
b) attiecb uz prjiem ienkuma nodokiem - nodokiem, kas maksjami jebkurtakscijas gad, kur skas janvra pirmaj dien vai pc ts taj kalendraj gad, kas
seko gadam, kur is Lgums stjas spk.
28.pants
DARBBAS IZBEIGANA
is Lgums ir spk tik ilgi, kamr viena Lgumsldzja Valsts t darbbu izbeidz.Katra Lgumsldzja Valsts var izbeigt Lguma darbbu iesniedzot diplomtiskce rakstisku paziojumu par t izbeiganu vismaz seus mneus pirms jebkurakalendr gada beigm. d gadjum Lgums zaud spku abs LgumsldzjsValsts:
a) attiecb uz nodokiem, ko ietur ienkuma izmaksas brd - ienkumam, kasgts janvra pirmaj dien vai pc ts kalendraj gad, kas seko gadam, kuriesniegts paziojums;
b) attiecb uz prjiem ienkuma nodokiem - nodokiem, kas maksjami jebkurtakscijas gad, kas skas janvra pirmaj dien vai pc ts kalendraj gad, kas sekogadam, kur iesniegts paziojums.
To apliecinot, bdami piencgi pilnvaroti, o Lgumu ir parakstjui.
Lgums sastdts Bikek divos eksemplros 2006.gada 7.decembr latvieu,kirgzu, krievu un angu valod, turklt visi teksti ir vienldz autentiski. Atirgasinterpretcijas gadjum noteicoais ir teksts angu valod.
Latvijas Republikas Kirgzijas Republikas
valdbas vrd valdbas vrd
Igors Apokins Akilbeks aparovs
AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC
OF LATVIA AND THE GOVERNMENT OF THE KYRGYZ
REPUBLIC
FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE
PREVENTION OF FISCAL EVASION WITH RESPECT
TO TAXES ON INCOME
The Government of the Republic of Latvia and the Government of the Kyrgyz
Republic,
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Desiring to conclude an Agreement for the avoidance of double taxation and the
prevention of fiscal evasion with respect to taxes on income and to develop and
strengthen economic, scientific, technical and cultural cooperation,
Have agreed as follows:
Article 1
PERSONS COVERED
This Agreement shall apply to persons who are residents of one or both of the
Contracting States.
Article 2
TAXES COVERED
1. This Agreement shall apply to taxes on income imposed on behalf of a
Contracting State or of its administrative subdivisions or local authorities, irrespective
of the manner in which they are levied.
2. There shall be regarded as taxes on income all taxes imposed on total income,
or on elements of income, including taxes on gains from the alienation of movable or
immovable property, as well as taxes on capital appreciation.
3. The existing taxes to which the Agreement shall apply are in particular:
a) in Kyrgyzstan:
(i) tax on profits and other revenues of legal persons; and
(ii) income tax on individuals;
(hereinafter referred to as "Kyrgyzstan tax");
b) in Latvia:
(i) the enterprise income tax (uznemumu ienakuma nodoklis);
(ii) the personal income tax (iedzivotaju ienakuma nodoklis);
(hereinafter referred to as "Latvian tax").
4. The Agreement shall apply also to any identical or substantially similar taxes
that are imposed after the date of signature of the Agreement in addition to, or in
place of, the existing taxes. The competent authorities of the Contracting States shall
notify each other of any significant changes that have been made in their respective
taxation laws.
Article 3
GENERAL DEFINITIONS
1. For the purposes of this Agreement, unless the context otherwise requires:
a) the terms "a Contracting State" and "the other Contracting State" mean Latvia
or Kyrgyzstan, as the context requires;
b) the term "Kyrgyzstan" means the Kyrgyz Republic. When used in the
geographical sense the term "Kyrgyzstan" means the territory on which the Kyrgyz
Republic carries out sovereign rights and jurisdiction in accordance with theinternational law and in which the taxation laws of the Kyrgyz Republic are in force;
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c) the term "Latvia" means the Republic of Latvia and, when used in the
geographical sense, means the territory of the Republic of Latvia and any other area
adjacent to the territorial waters of the Republic of Latvia within which under the laws
of Latvia and in accordance with international law, the rights of Latvia may be
exercised with respect to the sea bed and its sub-soil and their natural resources;
d) the term "person" includes an individual, a company and any other body ofpersons;
e) the term "company" means any body corporate or any entity which is treated as
a body corporate for tax purposes;
f) the terms "enterprise of a Contracting State" and "enterprise of the other
Contracting State" mean respectively an enterprise carried on by a resident of a
Contracting State and an enterprise carried on by a resident of the other Contracting
State;
g) the term "international traffic" means any transport by a ship, aircraft or road
vehicle operated by an enterprise of a Contracting State, except when the ship or
aircraft or road vehicle is operated solely between places in the other ContractingState;
h) the term "competent authority" means:
(i) in Kyrgyzstan, the Ministry of Finance or its authorised representative;
(ii) in Latvia, the Ministry of Finance or its authorised representative.
i) the term "national" means:
(i) any individual possessing the nationality of a Contracting State;
(ii) any legal person, partnership or association deriving its status as such from the
laws in force in a Contracting State.
2. As regards the application of the Agreement at any time by a Contracting State,
any term not defined therein shall, unless the context otherwise requires, have the
meaning that it has at that time under the law of that State for the purposes of the
taxes to which the Agreement applies, any meaning under the applicable tax laws of
that State prevailing over a meaning given to the term under other laws of that State.
Article 4
RESIDENT
1. For the purposes of this Agreement, the term "resident of a Contracting State"
means any person who, under the laws of that State, is liable to tax therein by reasonof his domicile, residence, place of management or any other criterion of a similar
nature, and also includes that State and any administrative subdivision or local
authority thereof. This term, however, does not include any person who is liable to tax
in that State in respect only of income from sources in that State.
2. Where by reason of the provisions of paragraph 1 an individual is a resident of
both Contracting States, then his status shall be determined as follows:
a) he shall be deemed to be a resident only of the State in which he has a
permanent home available to him; if he has a permanent home available to him in
both States, he shall be deemed to be a resident only of the State with which his
personal and economic relations are closer (centre of vital interests);
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b) if the State in which he has his centre of vital interests cannot be determined, or
if he has not a permanent home available to him in either State, he shall be deemed to
be a resident only of the State in which he has an habitual abode;
c) if he has an habitual abode in both States or in neither of them, he shall be
deemed to be a resident only of the State of which he is a national;
d) if he is a national of both States or of neither of them, the competent authorities
of the Contracting States shall settle the question by mutual agreement.
3. Where by reason of the provisions of paragraph 1 a person other than an
individual is a resident of both Contracting States, the competent authorities of the
Contracting States shall endeavour to settle the question by mutual agreement and
determine the mode of application of the Agreement to such person.
Article 5
PERMANENT ESTABLISHMENT
1. For the purposes of this Agreement, the term "permanent establishment" means
a fixed place of business through which the business of an enterprise is wholly or
partly carried on.
2. The term "permanent establishment" includes especially:
a) a place of management;
b) a branch;
c) an office;
d) a factory;
e) a workshop;
f) a mine, an oil or gas well, a quarry or any other place of extraction of natural
resources, and
g) a farm, pasture or forestry where agricultural, pastoral or forestry activities are
carried on.
3. A building site, a construction, assembly or installation project constitutes a
permanent establishment only if it lasts more than nine months.
4. Notwithstanding the preceding provisions of this Article, the term "permanent
establishment" shall be deemed not to include:
a) the use of facilities solely for the purpose of storage, display or delivery of
goods or merchandise belonging to the enterprise;b) the maintenance of a stock of goods or merchandise belonging to the enterprise
solely for the purpose of storage, display or delivery;
c) the maintenance of a stock of goods or merchandise belonging to the enterprise
solely for the purpose of processing by another enterprise;
d) the maintenance of a fixed place of business solely for the purpose of
purchasing goods or merchandise or of collecting information, for the enterprise;
e) the maintenance of a fixed place of business solely for the purpose of carrying
on, for the enterprise, any other activity of a preparatory or auxiliary character;
f) the maintenance of a fixed place of business solely for any combination of
activities mentioned in sub-paragraphs a) to e), provided that the overall activity of
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the fixed place of business resulting from this combination is of a preparatory or
auxiliary character.
5. Notwithstanding the provisions of paragraphs 1 and 2, where a person - other
than an agent of an independent status to whom paragraph 6 applies - is acting on
behalf of an enterprise and has, and habitually exercises, in a Contracting State an
authority to conclude contracts in the name of the enterprise, that enterprise shall bedeemed to have a permanent establishment in that State in respect of any activities
which that person undertakes for the enterprise, unless the activities of such person
are limited to those mentioned in paragraph 4 which, if exercised through a fixed
place of business, would not make this fixed place of business a permanent
establishment under the provisions of that paragraph.
6. An enterprise shall not be deemed to have a permanent establishment in a
Contracting State merely because it carries on business in that State through a broker,
general commission agent or any other agent of an independent status, provided that
such persons are acting in the ordinary course of their business.
7. The fact that a company which is a resident of a Contracting State controls or iscontrolled by a company which is a resident of the other Contracting State, or which
carries on business in that other State (whether through a permanent establishment or
otherwise), shall not of itself constitute either company a permanent establishment of
the other.
Article 6
INCOME FROM IMMOVABLE PROPERTY
1. Income derived by a resident of a Contracting State from immovable property
(including income from agriculture or forestry) situated in the other Contracting Statemay be taxed in that other State.
2. The term "immovable property" shall have the meaning which it has under the
law of the Contracting State in which the property in question is situated. The term
shall in any case include property accessory to immovable property, livestock and
equipment used in agriculture and forestry, rights to which the provisions of general
law respecting landed property apply, usufruct of immovable property and rights to
variable or fixed payments as consideration for the working of, or the right to work,
mineral deposits, sources and other natural resources. Ships, aircraft and road vehicles
shall not be regarded as immovable property.
3. The provisions of paragraph 1 shall apply to income derived from the direct
use, letting, or use in any other form of immovable property, as well as to income
from the alienation of immovable property.
4. Where the ownership of shares or other corporate rights in a company entitles
the owner of such shares or corporate rights to the enjoyment of immovable property
held by the company, the income from the direct use, letting, or use in any other form
of such right to enjoyment may be taxed in the Contracting State in which the
immovable property is situated.
5. The provisions of paragraphs 1, 3 and 4 shall also apply to the income from
immovable property of an enterprise and to income from immovable property used for
the performance of independent personal services.
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Article 7
BUSINESS PROFITS
1. The profits of an enterprise of a Contracting State shall be taxable only in that
State unless the enterprise carries on business in the other Contracting State through a
permanent establishment situated therein. If the enterprise carries on business asaforesaid, the profits of the enterprise may be taxed in the other State but only so
much of them as is attributable to that permanent establishment.
2. Subject to the provisions of paragraph 3, where an enterprise of a Contracting
State carries on business in the other Contracting State through a permanent
establishment situated therein, there shall in each Contracting State be attributed to
that permanent establishment the profits which it might be expected to make if it were
a distinct and separate enterprise engaged in the same or similar activities under the
same or similar conditions and dealing wholly independently with the enterprise of
which it is a permanent establishment.
3. In determining the profits of a permanent establishment in a Contracting State,there shall be allowed as deductions expenses which are incurred for the purposes of
the permanent establishment, including executive and general administrative expenses
so incurred, whether in the State in which the permanent establishment is situated or
elsewhere. However, no such deduction shall be allowed in respect of amounts, if any,
paid (otherwise than towards reimbursement of actual expenses) by the permanent
establishment to the head office of the enterprise or any of its other offices, by way of
royalties, fees or other similar payments in return for the use of patents or other rights,
or by way of commission, for specific services performed or for management, or,
except in the case of a banking enterprise, by way of interest on money lent to the
permanent establishment.
4. Insofar as it has been customary in a Contracting State to determine the profitsto be attributed to a permanent establishment on the basis of an apportionment of the
total profits of the enterprise to its various parts, nothing in paragraph 2 shall preclude
that Contracting State from determining the profits to be taxed by such an
apportionment as may be customary; the method of apportionment adopted shall,
however, be such that the result shall be in accordance with the principles contained
in this Article.
5. No profits shall be attributed to a permanent establishment by reason of the
mere purchase by that permanent establishment of goods or merchandise for the
enterprise.
6. For the purposes of the preceding paragraphs, the profits to be attributed to thepermanent establishment shall be determined by the same method year by year unless
there is good and sufficient reason to the contrary.
7. Where profits include items of income which are dealt with separately in other
Articles of this Agreement, then the provisions of those Articles shall not be affected
by the provisions of this Article.
Article 8
INTERNATIONAL TRAFFIC
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1. Profits derived by an enterprise of a Contracting State from the operation of
ships, aircraft or road vehicles in international traffic shall be taxable only in that
State.
2. The provisions of paragraph 1 shall also apply to profits from the participation
in a pool, a joint business or an international operating agency.
Article 9
ASSOCIATED ENTERPRISES
1. Where
a) an enterprise of a Contracting State participates directly or indirectly in the
management, control or capital of an enterprise of the other Contracting State, or
b) the same persons participate directly or indirectly in the management, control
or capital of an enterprise of a Contracting State and an enterprise of the other
Contracting State,
and in either case conditions are made or imposed between the two enterprises in
their commercial or financial relations which differ from those which would be made
between independent enterprises, then any profits which would, but for those
conditions, have accrued to one of the enterprises, but, by reason of those conditions,
have not so accrued, may be included in the profits of that enterprise and taxed
accordingly.
2. Where a Contracting State includes in the profits of an enterprise of that State -
and taxes accordingly - profits on which an enterprise of the other Contracting State
has been charged to tax in that other State and the profits so included are profits which
would have accrued to the enterprise of the first-mentioned State if the conditions
made between the two enterprises had been those which would have been madebetween independent enterprises, then that other State shall make an appropriate
adjustment to the amount of the tax charged therein on those profits. In determining
such adjustment, due regard shall be had to the other provisions of this Agreement
and the competent authorities of the Contracting States shall if necessary consult each
other.
Article 10
DIVIDENDS
1. Dividends paid by a company which is a resident of a Contracting State to aresident of the other Contracting State may be taxed in that other State.
2. However, such dividends may also be taxed in the Contracting State of which
the company paying the dividends is a resident and according to the laws of that State,
but if the beneficial owner of the dividends is a resident of the other Contracting State,
the tax so charged shall not exceed:
a) 5 per cent of the gross amount of the dividends if the beneficial owner is a
company (other than a partnership) which holds directly at least 25 per cent of the
capital of the company paying the dividends;
b) 10 per cent of the gross amount of the dividends in all other cases.
This paragraph shall not affect the taxation of the company in respect of theprofits out of which the dividends are paid.
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3. The term "dividends" as used in this Article means income from shares,
"jouissance" shares or "jouissance" rights, mining shares, founders' shares or other
rights, not being debt-claims, participating in profits, as well as income from other
rights which is subjected to the same taxation treatment as income from shares by the
laws of the State of which the company making the distribution is a resident.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner ofthe dividends, being a resident of a Contracting State, carries on business in the other
Contracting State of which the company paying the dividends is a resident, through a
permanent establishment situated therein, or performs in that other State independent
personal services from a fixed base situated therein, and the holding in respect of
which the dividends are paid is effectively connected with such permanent
establishment or fixed base. In such case the provisions of Article 7 or Article 14, as
the case may be, shall apply.
5. Where a company which is a resident of a Contracting State derives profits or
income from the other Contracting State, that other State may not impose any tax on
the dividends paid by the company, except insofar as such dividends are paid to aresident of that other State or insofar as the holding in respect of which the dividends
are paid is effectively connected with a permanent establishment or a fixed base
situated in that other State, nor subject the company's undistributed profits to a tax on
the company's undistributed profits, even if the dividends paid or the undistributed
profits consist wholly or partly of profits or income arising in such other State.
Article 11
INTEREST
1. Interest arising in a Contracting State and paid to a resident of the other
Contracting State may be taxed in that other State.
2. However, such interest may also be taxed in the Contracting State in which it
arises and according to the laws of that State, but if the beneficial owner of the
interest is a resident of the other Contracting State, the tax so charged shall not exceed
10 per cent of the gross amount of the interest. If the beneficial owner of the interest is
a bank or any other financial institution and the interest is paid in connection with a
loan granted to another bank or any other financial institution, the tax so charged shall
not exceed 5 per cent of the gross amount of the interest.
3. Notwithstanding the provisions of paragraph 2 interest arising in a Contracting
State, derived and beneficially owned by the Government of the other Contracting
State, including its administrative subdivisions and local authorities, the Central Bankor any financial institution wholly owned by that Government, or interest derived on
loans guaranteed by that Government shall be exempt from tax in the first-mentioned
State.
4. The term "interest" as used in this Article means income from debt-claims of
every kind, whether or not secured by mortgage and whether or not carrying a right to
participate in the debtor's profits, and in particular, income from government
securities and income from bonds or debentures, including premiums and prizes
attaching to such securities, bonds or debentures. The term "interest" shall not include
any income which is treated as a dividend under the provisions of Article 10. Penalty
charges for late payment shall not be regarded as interest for the purpose of thisArticle.
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5. The provisions of paragraphs 1, 2 and 3 shall not apply if the beneficial owner
of the interest, being a resident of a Contracting State, carries on business in the other
Contracting State in which the interest arises, through a permanent establishment
situated therein, or performs in that other State independent personal services from a
fixed base situated therein, and the debt-claim in respect of which the interest is paid
is effectively connected with such permanent establishment or fixed base. In suchcase the provisions of Article 7 or Article 14, as the case may be, shall apply.
6. Interest shall be deemed to arise in a Contracting State when the payer is a
resident of that State. Where, however, the person paying the interest, whether he is a
resident of a Contracting State or not, has in a Contracting State a permanent
establishment or a fixed base in connection with which the indebtedness on which the
interest is paid was incurred, and such interest is borne by such permanent
establishment or fixed base, then such interest shall be deemed to arise in the State in
which the permanent establishment or fixed base is situated.
7. Where, by reason of a special relationship between the payer and the beneficial
owner or between both of them and some other person, the amount of the interest,having regard to the debt-claim for which it is paid, exceeds the amount which would
have been agreed upon by the payer and the beneficial owner in the absence of such
relationship, the provisions of this Article shall apply only to the last-mentioned
amount. In such case, the excess part of the payments shall remain taxable according
to the laws of each Contracting State, due regard being had to the other provisions of
this Agreement.
Article 12
ROYALTIES
1. Royalties arising in a Contracting State and paid to a resident of the other
Contracting State may be taxed in that other State.
2. However, such royalties may also be taxed in the Contracting State in which
they arise and according to the laws of that State, but if the beneficial owner of the
royalties is a resident of the other Contracting State, the tax so charged shall not
exceed 5 per cent of the gross amount of the royalties.
3. The term "royalties" as used in this Article means payments of any kind
received as a consideration for the use of, or the right to use, any copyright of literary,
artistic or scientific work including cinematograph films, any patent, trade mark,
design or model, plan, secret formula or process, or for the use of, or the right to use,
industrial, commercial or scientific equipment, or for information concerningindustrial, commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of
the royalties, being a resident of a Contracting State, carries on business in the other
Contracting State in which the royalties arise, through a permanent establishment
situated therein, or performs in that other State independent personal services from a
fixed base situated therein, and the right or property in respect of which the royalties
are paid is effectively connected with such permanent establishment or fixed base. In
such case the provisions of Article 7 or Article 14, as the case may be, shall apply.
5. Royalties shall be deemed to arise in a Contracting State when the payer is a
resident of that State. Where, however, the person paying the royalties, whether he isa resident of a Contracting State or not, has in a Contracting State a permanent
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establishment or a fixed base in connection with which the liability to pay the
royalties was incurred, and such royalties are borne by such permanent establishment
or fixed base, then such royalties shall be deemed to arise in the State in which the
permanent establishment or fixed base is situated.
6. Where, by reason of a special relationship between the payer and the beneficial
owner or between both of them and some other person, the amount of the royalties,having regard to the use, right or information for which they are paid, exceeds the
amount which would have been agreed upon by the payer and the beneficial owner in
the absence of such relationship, the provisions of this Article shall apply only to the
last-mentioned amount. In such case, the excess part of the payments shall remain
taxable according to the laws of each Contracting State, due regard being had to the
other provisions of this Agreement.
Article 13
CAPITAL GAINS
1. Gains derived by a resident of a Contracting State from the alienation of
immovable property referred to in Article 6 and situated in the other Contracting State
or shares in a company the assets of which consist mainly of such property may be
taxed in that other State.
2. Gains from the alienation of 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 of 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, including such gains from the
alienation of such a permanent establishment (alone or with the whole enterprise) or
of such fixed base, may be taxed in that other State.
3. Gains derived by an enterprise of a Contracting State operating ships, aircraft or
road vehicles in international traffic from the alienation of ships, aircraft or road
vehicles operated in international traffic or movable property pertaining to the
operation of such ships, aircraft or road vehicles, shall be taxable only in that State.
4. Gains from the alienation of any property other than that referred to in
paragraphs 1, 2 and 3, shall be taxable only in the Contracting State of which the
alienator is a resident.
Article 14INDEPENDENT PERSONAL SERVICES
1. Income derived by an individual who is a resident of a Contracting State in
respect of professional services or other activities of an independent character shall be
taxable only in that State. But such income may also be taxed in the other Contracting
State if:
a) the individual has a fixed base regularly available to him in the other
Contracting State for the purpose of performing his activities; but only so much of the
income as is attributable to that fixed base; or
b) the individual is present in the other Contracting State for a period or periods
exceeding in the aggregate 183 days in any twelve-month period commencing or
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ending in the fiscal year concerned; in that case, only so much of the income as is
derived from his activities performed in that other Contracting State.
2. The term "professional services" includes especially independent scientific,
literary, artistic, educational or teaching activities as well as the independent activities
of physicians, lawyers, engineers, architects, dentists and accountants.
Article 15
DEPENDENT PERSONAL SERVICES
1. Subject to the provisions of Articles 16, 18 and 19, salaries, wages and other
similar remuneration derived by a resident of a Contracting State in respect of an
employment shall be taxable only in that State unless the employment is exercised in
the other Contracting State. If the employment is so exercised, such remuneration as
is derived therefrom may be taxed in that other State.
2. Notwithstanding the provisions of paragraph 1, remuneration derived by a
resident of a Contracting State in respect of an employment exercised in the otherContracting State shall be taxable only in the first-mentioned State if:
a) the recipient is present in the other State for a period or periods not exceeding
in the aggregate 183 days in any twelve month period commencing or ending in the
fiscal year concerned, and
b) the remuneration is paid by, or on behalf of, an employer who is not a resident
of the other State, and
c) the remuneration is not borne by a permanent establishment or a fixed base
which the employer has in the other State.
3. Notwithstanding the preceding provisions of this Article, remuneration derived
in respect of an employment exercised aboard a ship, aircraft or road vehicle operated
in international traffic, may be taxed in the Contracting State of which the enterprise
operating such a ship, aircraft or road vehicle is a resident.
Article 16
DIRECTORS' FEES
Directors' fees and other similar payments derived by a resident of a Contracting
State in his capacity as a member of the board of directors or any other similar organ
of a company which is a resident of the other Contracting State may be taxed in that
other State.
Article 17
ARTISTES AND SPORTSMEN
1. Notwithstanding the provisions of Articles 14 and 15, income derived by a
resident of a Contracting State as an entertainer, such as a theatre, motion picture,
radio or television artiste, or a musician, or as a sportsman, from his personal
activities as such exercised in the other Contracting State, may be taxed in that other
State.
2. Where income in respect of personal activities exercised by an entertainer or asportsman in his capacity as such accrues not to the entertainer or sportsman himself
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but to another person, that income may, notwithstanding the provisions of Articles 7,
14 and 15, be taxed in the Contracting State in which the activities of the entertainer
or sportsman are exercised.
3. The provisions of paragraphs 1 and 2 shall not apply to income derived by a
resident of a Contracting State from activities exercised in the other Contracting State
if the visit to that other State is wholly or mainly supported by state funds of one orboth of the Contracting States or administrative subdivisions or local authorities
thereof, or takes place under a cultural agreement between the Governments of the
Contracting States. In such a case, the income shall be taxable only in the Contracting
State of which the entertainer or sportsman is a resident.
Article 18
PENSIONS
Subject to the provisions of paragraph 2 of Article 19, pensions and other similar
remuneration paid to a resident of a Contracting State in consideration of pastemployment shall be taxable only in that State.
Article 19
GOVERNMENT SERVICE
1. a) Salaries, wages and other similar remuneration, other than a pension, paid by
a Contracting State or an administrative subdivision or a local authority thereof to an
individual in respect of services rendered to that State or subdivision or authority shall
be taxable only in that State.
b) However, such salaries, wages and other similar remuneration shall be taxableonly in the other Contracting State if the services are rendered in that State and the
individual is a resident of that State who:
(i) is a national of that State; or
(ii) did not become a resident of that State solely for the purpose of rendering the
services.
2. a) Any pension paid by, or out of funds created by, a Contracting State or an
administrative subdivision or a local authority thereof to an individual in respect of
services rendered to that State or subdivision or authority shall be taxable only in that
State.
b) However, such pension shall be taxable only in the other Contracting State ifthe individual is a resident of, and a national of, that State.
3. The provisions of Articles 15, 16, 17, and 18 shall apply to salaries, wages and
other similar remuneration, and to pensions, in respect of services rendered in
connection with a business carried on by a Contracting State or an administrative
subdivision or a local authority thereof.
Article 20
STUDENTS
Payments which a student, an apprentice or a trainee who is or was immediatelybefore visiting a Contracting State a resident of the other Contracting State and who is
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present in the first-mentioned State solely for the purpose of his education or training
receives for the purpose of his maintenance, education or training shall not be taxed in
that State, provided that such payments arise from sources outside that State.
Article 21OTHER INCOME
1. Items of income of a resident of a Contracting State, wherever arising, not dealt
with in the foregoing Articles of this Agreement shall be taxable only in that State.
2. The provisions of paragraph 1 shall not apply to income, other than income
from immovable property as defined in paragraph 2 of Article 6, if the recipient of
such income, being a resident of a Contracting State, carries on business in the other
Contracting State through a permanent establishment situated therein, or performs in
that other State independent personal services from a fixed base situated therein, and
the right or property in respect of which the income is paid is effectively connected
with such permanent establishment or fixed base. In such case the provisions ofArticle 7 or Article 14, as the case may be, shall apply.
3. Notwithstanding the provisions of paragraphs 1 and 2 any income in the form
of winnings from gambling and lotteries, arising in the other Contracting State, may
also be taxed in that other Contracting State.
Article 22
METHODS FOR ELIMINATION OF DOUBLE TAXATION
1. In the case of Kyrgyzstan double taxation shall be avoided as follows:
a) Where a resident of Kyrgyzstan derives income which, in accordance with theprovisions of this Agreement, may be taxed in Latvia, Kyrgyzstan shall allow as a
deduction from the tax on the income of that resident, an amount equal to the income
tax paid in Latvia.
The amount of the tax deducted in accordance with the aforementioned provision
shall not exceed the tax, which would have been charged to this income by the rates
effective in Kyrgyzstan.
b) Where a resident of Kyrgyzstan derives income which in accordance with the
provisions of this Agreement shall be taxable only in Latvia, Kyrgyzstan may include
this income in the tax base, but only for the purpose of establishing the tax rate for
such income being applicable for taxation in Kyrgyzstan.2. In the case of Latvia double taxation shall be avoided as follows:
a) Where a resident of Latvia derives income which, in accordance with this
Agreement, may be taxed in Kyrgyzstan, unless a more favourable treatment is
provided in its domestic law, Latvia shall allow as a deduction from the tax on the
income of that resident, an amount equal to the income tax paid thereon in
Kyrgyzstan.
Such deduction shall not, however, exceed that part of the income tax in Latvia, as
computed before the deduction is given, which is attributable to the income which
may be taxed in Kyrgyzstan.
b) For the purposes of sub-paragraph a), where a company that is a resident ofLatvia receives a dividend from a company that is a resident of Kyrgyzstan in which it
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owns at least 10 per cent of its shares having full voting rights, the tax paid in
Kyrgyzstan shall include not only the tax paid on the dividend, but also the
appropriate portion of the tax paid on the underlying profits of the company out of
which the dividend was paid.
Article 23
NON-DISCRIMINATION
1. Nationals of a Contracting State shall not be subjected in the other Contracting
State to any taxation or any requirement connected therewith, which is other or more
burdensome than the taxation and connected requirements to which nationals of that
other State in the same circumstances, in particular with respect to residence, are or
may be subjected. This provision shall, notwithstanding the provisions of Article 1,
also apply to persons who are not residents of one or both of the Contracting States.
2. Stateless persons who are residents of a Contracting State shall not be subjected
in either Contracting State to any taxation or any requirement connected therewith,which is other or more burdensome than the taxation and connected requirements to
which nationals of the State concerned in the same circumstances, in particular with
respect to residence, are or may be subjected.
3. The taxation on a permanent establishment which an enterprise of a Contracting
State has in the other Contracting State shall not be less favourably levied in that other
State than the taxation levied on enterprises of that other State carrying on the same
activities. This provision shall not be construed as obliging a Contracting State to
grant to residents of the other Contracting State any personal allowances, reliefs and
reductions for taxation purposes on account of civil status or family responsibilities
which it grants to its own residents.
4. Except where the provisions of paragraph 1 of Article 9, paragraph 7 of Article
11, or paragraph 6 of Article 12, apply, interest, royalties and other disbursements
paid by an enterprise of a Contracting State to a resident of the other Contracting State
shall, for the purpose of determining the taxable profits of such enterprise, be
deductible under the same conditions as if they had been paid to a resident of the first-
mentioned State.
5. Enterprises of a Contracting State, the capital of which is wholly or partly
owned or controlled, directly or indirectly, by one or more residents of the other
Contracting State, shall not be subjected in the first-mentioned State to any taxation or
any requirement connected therewith which is other or more burdensome than the
taxation and connected requirements to which other similar enterprises of the first-mentioned State are or may be subjected.
6. The provisions of this Article shall, notwithstanding the provisions of Article 2,
apply to taxes of every kind and description.
Article 24
MUTUAL AGREEMENT PROCEDURE
1. Where a person considers that the actions of one or both of the Contracting
States result or will result for him in taxation not in accordance with the provisions of
this Agreement, he may, irrespective of the remedies provided by the domestic law ofthose States, present his case to the competent authority of the Contracting State of
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which he is a resident or, if his case comes under paragraph 1 of Article 23, to that of
the Contracting State of which he is a national. The case must be presented within
three years from the first notification of the action resulting in taxation not in
accordance with the provisions of the Agreement.
2. The competent authority shall endeavour, if the objection appears to it to be
justified and if it is not itself able to arrive at a satisfactory solution, to resolve thecase by mutual agreement with the competent authority of the other Contracting State,
with a view to the avoidance of taxation which is not in accordance with the
Agreement. Any agreement reached shall be implemented notwithstanding any time
limits in the domestic law of the Contracting States.
3. The competent authorities of the Contracting States shall endeavour to resolve
by mutual agreement any difficulties or doubts arising as to the interpretation or
application of the Agreement. They may also consult together for the elimination of
double taxation in cases not provided for in the Agreement.
4. The competent authorities of the Contracting States may communicate with
each other directly, including through a joint commission consisting of themselves ortheir representatives, for the purpose of reaching an agreement in the sense of the
preceding paragraphs.
Article 25
EXCHANGE OF INFORMATION
1. The competent authorities of the Contracting States shall exchange such
information as is necessary for carrying out the provisions of this Agreement or of the
domestic laws concerning taxes of every kind and description imposed on behalf of
the Contracting States, or their administrative subdivisions or local authorities, insofaras the taxation thereunder is not contrary to the Agreement. The exchange of
information is not restricted by Articles 1 and 2. Any information received by a
Contracting State shall be treated as secret in the same manner as information
obtained under the domestic laws of that State and shall be disclosed only to persons
or authorities (including courts and administrative bodies) concerned with the
assessment or collection of, the enforcement or prosecution in respect of, or the
determination of appeals in relation to the taxes referred to in the first sentence. 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.
2. In no case shall the provisions of paragraph 1 be construed so as to impose on a
Contracting State the obligation:
a) to carry out administrative measures at variance with the laws and
administrative practice of that or of the other Contracting State;
b) to supply information which is not obtainable under the laws or in the normal
course of the administration of that or of the other Contracting State;
c) to 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).
Article 26MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR POSTS
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Nothing in this Agreement shall affect the fiscal privileges of members of
diplomatic missions or consular posts under the general rules of international law or
under the provisions of special agreements.
Article 27ENTRY INTO FORCE
1. The Governments of the Contracting States shall notify each other through
diplomatic channels of the completion of the procedure for the bringing into force of
this Agreement.
2. This Agreement shall enter into force on the date of the later of the notifications
referred to in paragraph 1 and its provisions shall have effect in both Contracting
States:
a) in respect of taxes withheld at source, on income derived on or after the first
day of January in the calendar year next following the year in which the Agreement
enters into force;
b) in respect of other taxes on income, for taxes chargeable for any tax year
beginning on or after the first day of January in the calendar year next following the
year in which the Agreement enters into force.
Article 28
TERMINATION
This Agreement shall remain in force until terminated by a Contracting State.
Either Contracting State may terminate the Agreement, through diplomatic channels,
by giving written notice of termination at least six months before the end of anycalendar year. In such event, the Agreement shall cease to have effect in both
Contracting States:
a) in respect of taxes withheld at source, on income derived on or after the first
day of January in the calendar year next following the year in which the notice has
been given;
b) in respect of other taxes on income, for taxes chargeable for any tax year
beginning on or after the first day of January in the calendar year next following the
year in which the notice has been given.
In witness whereof, the undersigned, duly authorised thereto, have signed this
Agreement.
Done in duplicate at Bishkek this 7 day of December 2006, in the Latvian,
Kyrgyz, Russian and English languages, all texts being equally authentic. In the case
of divergence of interpretation the English text shall prevail.
For the Government of the For the Government of the
Republic of Latvia Kyrgyz Republic
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Igors Apokins Akylbek Japarov