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The Double Taxation Relief (Taxes on Income) (Kazakhstan) Order 1998
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- 1998 No. 2567
- SCHEDULE
- BETWEEN THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN AMENDING THE CONVENTION FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND CAPITAL GAINS SIGNED AT LONDON ON 21st MARCH 1994
- ARTICLE I
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ARTICLE I
Paragraph (10) of Article 11 of the Convention shall be deleted and replaced by the following:
“(10) Notwithstanding the provisions of paragraph (2) of this Article, but without prejudice to paragraph (4) of this Article, interest arising in a Contracting State and paid to a resident of the other Contracting State shall be exempt from tax in the first-mentioned Contracting State if it is:
(a)paid by the Government of the first-mentioned State or a local authority thereof or any agency or instrumentality of that Government or local authority; or
(b)derived and beneficially owned by the Government of the other Contracting State or a local authority thereof or any agency or instrumentality of that Government or local authority.”
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