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Agreement between the Republic of Finland and the Kyrgyz Republic for the avoidance of double taxation with respect to taxes on income

Agreement between the Republic of Finland and the Kyrgyz Republic for the avoidance of double taxation with respect to taxes on income (SopS 13–14/2004)

The Government of the Republic of Finland and the Government of the Kyrgyz Republic,

Desiring to conclude an Agreement for the avoidance of double taxation with respect to taxes on income,

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 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:

a) in Kyrgyzstan:

(i) tax on profits and other revenues of legal persons; and

(ii) income tax on individuals;

(hereinafter referred to as "Kyrgyz tax");

b) in Finland:

(i) the state income taxes;

(ii) the corporate income tax;

(iii) the communal tax;

(iv) the church tax;

(v) the tax withheld at source from interest; and

(vi) the tax withheld at source from non residents' income;

(hereinafter referred to as "Finnish tax").

4. The Agreement shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Agreement in addition to, or in place of, the existing taxes. The competent author...

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