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Income Tax Conventions Implementation Act, 1997 — I-3.52
At the signing today of the Convention between the Government of the Republic of Kazakhstan and the Government of Canada for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital the undersigned have agreed upon the following provisions, which shall form an integral part of the Convention:
Income Tax Conventions Implementation Act, 1997 — I-3.52 1
1 With regard to Article 12 If Kazakhstan agrees in a treaty with another country which at the time of signing the Convention is a member of the Organisation for Economic Cooperation and Development, to impose a lower rate on royalties than the rate specified in paragraph 2, both Contracting States shall apply that lower rate instead of the rate specified in paragraph 2 in regard of the following: (a) copyright royalties and other like payments in respect of the production or reproduction of any literary, dramatic, musical or artistic work (but not including royalties in respect of motion picture films nor royalties in respect of works on film or videotape or other means of reproduction for use in connection with television broadcasting); or (b) royalties for the use of, or the right to use, computer software; or (c) where the payer and the beneficial owner of the royalties are not associated persons within the meaning of subparagraph (a) or subparagraph (b) of Article 9 (Associated Persons), royalties for the use of, or the right to use, any patent or any information concerning industrial, commercial or scientific experience (but not including any such information provided in connection with a rental or franchise agreement).
Income Tax Conventions Implementation Act, 1997 — I-3.52
If Kazakhstan agrees in a treaty with another country which at the time of signing the Convention is a member of the Organisation for Economic Cooperation and Development, to impose a lower rate on royalties than the rate specified in paragraph 2, both Contracting States shall apply that lower rate instead of the rate specified in paragraph 2 in regard of the following:
Income Tax Conventions Implementation Act, 1997 — I-3.52 (a)
(a) copyright royalties and other like payments in respect of the production or reproduction of any literary, dramatic, musical or artistic work (but not including royalties in respect of motion picture films nor royalties in respect of works on film or videotape or other means of reproduction for use in connection with television broadcasting); or
Income Tax Conventions Implementation Act, 1997 — I-3.52 (b)
(b) royalties for the use of, or the right to use, computer software; or
Income Tax Conventions Implementation Act, 1997 — I-3.52 (c)
(c) where the payer and the beneficial owner of the royalties are not associated persons within the meaning of subparagraph (a) or subparagraph (b) of Article 9 (Associated Persons), royalties for the use of, or the right to use, any patent or any information concerning industrial, commercial or scientific experience (but not including any such information provided in connection with a rental or franchise agreement).
Income Tax Conventions Implementation Act, 1997 — I-3.52 2
2 With regard to Article 22 The term “capital” for purposes of Article 22 (Capital) means movable and immovable property, and includes (but is not limited to) cash, stock or other evidences of ownership rights, notes, bonds or other evidences of indebtedness, and patents, trademarks, copyrights or other like right or property.
Income Tax Conventions Implementation Act, 1997 — I-3.52
The term “capital” for purposes of Article 22 (Capital) means movable and immovable property, and includes (but is not limited to) cash, stock or other evidences of ownership rights, notes, bonds or other evidences of indebtedness, and patents, trademarks, copyrights or other like right or property.
Income Tax Conventions Implementation Act, 1997 — I-3.52 3
3 With regard to Article 28 The Contracting States agree that if and when the Republic of Kazakhstan joins the General Agreement on Trade in Services, and notwithstanding paragraph 3 of Article XXII of that Agreement, any dispute between them as to whether a measure relating to a tax to which any provision of this Convention applies falls within the scope of this Convention may be brought before the Council for Trade in Services, as provided by the paragraph 3 referred to herein, only with the consent of both Contracting States.
Income Tax Conventions Implementation Act, 1997 — I-3.52
The Contracting States agree that if and when the Republic of Kazakhstan joins the General Agreement on Trade in Services, and notwithstanding paragraph 3 of Article XXII of that Agreement, any dispute between them as to whether a measure relating to a tax to which any provision of this Convention applies falls within the scope of this Convention may be brought before the Council for Trade in Services, as provided by the paragraph 3 referred to herein, only with the consent of both Contracting States.
Income Tax Conventions Implementation Act, 1997 — I-3.52
IN WITNESS WHEREOF the undersigned, being duly authorized by their respective Governments, have signed this Protocol.
Income Tax Conventions Implementation Act, 1997 — I-3.52
The Government of Canada and the Government of the Republic of Iceland, desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, have agreed as follows:
Income Tax Conventions Implementation Act, 1997 — I-3.52 1
1 This Convention shall apply to taxes on income and on capital imposed on behalf of Canada and on behalf of Iceland or of its local authorities, irrespective of the manner in which they are levied.
Income Tax Conventions Implementation Act, 1997 — I-3.52 3
3 The existing taxes to which the Convention shall apply are in particular: (a) in the case of Canada: the taxes imposed by the Government of Canada under the Income Tax Act, (hereinafter referred to as “Canadian tax”); (b) in the case of Iceland: (i) the national income tax; (ii) the extraordinary national income tax; (iii) the municipal income tax; (iv) the national capital tax; (v) the extraordinary national capital tax; and (vi) the tax levied on the income and the capital of banking institutions, (hereinafter referred to as “Icelandic tax”).
Income Tax Conventions Implementation Act, 1997 — I-3.52
the taxes imposed by the Government of Canada under the Income Tax Act, (hereinafter referred to as “Canadian tax”);
Income Tax Conventions Implementation Act, 1997 — I-3.52 (b)
(b) in the case of Iceland: (i) the national income tax; (ii) the extraordinary national income tax; (iii) the municipal income tax; (iv) the national capital tax; (v) the extraordinary national capital tax; and (vi) the tax levied on the income and the capital of banking institutions, (hereinafter referred to as “Icelandic tax”).
Income Tax Conventions Implementation Act, 1997 — I-3.52 (ii)
(ii) the extraordinary national income tax;
Income Tax Conventions Implementation Act, 1997 — I-3.52 (v)
(v) the extraordinary national capital tax; and
Income Tax Conventions Implementation Act, 1997 — I-3.52 (vi)
(vi) the tax levied on the income and the capital of banking institutions,
Income Tax Conventions Implementation Act, 1997 — I-3.52
(hereinafter referred to as “Icelandic tax”).
Income Tax Conventions Implementation Act, 1997 — I-3.52 1
1 For the purposes of this Convention, unless the context otherwise requires: (a) the term “Canada” used in a geographical sense, means the territory of Canada, including: (i) any area beyond the territorial sea of Canada which, in accordance with international law and the laws of Canada, is an area within which Canada may exercise rights with respect to the seabed and subsoil and their natural resources; (ii) the sea and airspace above every area referred to in subparagraph (i) in respect of any activity carried on in connection with the exploration for or the exploitation of the natural resources referred to therein; (b) the term “Iceland” means the Republic of Iceland and, when used in a geographical sense, means the territory of the Republic of Iceland, including its territorial sea, and any area beyond the territorial sea within which Iceland, in accordance with international law, exercises jurisdiction or sovereign rights with respect to the seabed, its subsoil and its superjacent waters, and their natural resources; (c) the terms “a Contracting State” and “the other Contracting State” mean, as the context requires, Canada or Iceland; (d) the term “person” includes an individual, an estate, a trust, a company, a partnership and any other body of persons; (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 “competent authority” means: (i) in the case of Canada, the Minister of National Revenue or the Minister’s authorised representative; (ii) in the case of Iceland, the Minister of Finance or the Minister’s authorised representative; (h) 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; (i) the term “international traffic” means any voyage of a ship or aircraft operated by an enterprise of a Contracting State to transport passengers or property except where the principal purpose of the voyage is to transport passengers or property between places within the other Contracting State.
Income Tax Conventions Implementation Act, 1997 — I-3.52 (a)
(a) the term “Canada” used in a geographical sense, means the territory of Canada, including: (i) any area beyond the territorial sea of Canada which, in accordance with international law and the laws of Canada, is an area within which Canada may exercise rights with respect to the seabed and subsoil and their natural resources; (ii) the sea and airspace above every area referred to in subparagraph (i) in respect of any activity carried on in connection with the exploration for or the exploitation of the natural resources referred to therein;
Income Tax Conventions Implementation Act, 1997 — I-3.52 (i)
(i) any area beyond the territorial sea of Canada which, in accordance with international law and the laws of Canada, is an area within which Canada may exercise rights with respect to the seabed and subsoil and their natural resources;
Income Tax Conventions Implementation Act, 1997 — I-3.52 (ii)
(ii) the sea and airspace above every area referred to in subparagraph (i) in respect of any activity carried on in connection with the exploration for or the exploitation of the natural resources referred to therein;
Income Tax Conventions Implementation Act, 1997 — I-3.52 (b)
(b) the term “Iceland” means the Republic of Iceland and, when used in a geographical sense, means the territory of the Republic of Iceland, including its territorial sea, and any area beyond the territorial sea within which Iceland, in accordance with international law, exercises jurisdiction or sovereign rights with respect to the seabed, its subsoil and its superjacent waters, and their natural resources;
Income Tax Conventions Implementation Act, 1997 — I-3.52 (c)
(c) the terms “a Contracting State” and “the other Contracting State” mean, as the context requires, Canada or Iceland;
Income Tax Conventions Implementation Act, 1997 — I-3.52 (d)
(d) the term “person” includes an individual, an estate, a trust, a company, a partnership and any other body of persons;
Income Tax Conventions Implementation Act, 1997 — I-3.52 (g)
(g) the term “competent authority” means: (i) in the case of Canada, the Minister of National Revenue or the Minister’s authorised representative; (ii) in the case of Iceland, the Minister of Finance or the Minister’s authorised representative;
Income Tax Conventions Implementation Act, 1997 — I-3.52 (i)
(i) in the case of Canada, the Minister of National Revenue or the Minister’s authorised representative;
Income Tax Conventions Implementation Act, 1997 — I-3.52 (ii)
(ii) in the case of Iceland, the Minister of Finance or the Minister’s authorised representative;
Income Tax Conventions Implementation Act, 1997 — I-3.52 (h)
(h) 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;
Income Tax Conventions Implementation Act, 1997 — I-3.52 (ii)
(ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State;
Income Tax Conventions Implementation Act, 1997 — I-3.52 (i)
(i) the term “international traffic” means any voyage of a ship or aircraft operated by an enterprise of a Contracting State to transport passengers or property except where the principal purpose of the voyage is to transport passengers or property between places within the other Contracting State.
Income Tax Conventions Implementation Act, 1997 — I-3.52 2
2 As regards the application of the Convention 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 Convention 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.
Income Tax Conventions Implementation Act, 1997 — I-3.52 1
1 For the purposes of this Convention, the term “resident of a Contracting State” means: (a) any person who, under the laws of that State, is liable to tax therein by reason of the person’s domicile, residence, place of management or any other criterion of a similar nature; 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; (b) the Government of that State or a political subdivision or local authority thereof or any agency or instrumentality of any such government, subdivision or authority; (c) a trust, company or other organisation constituted and operated exclusively to administer or provide benefits under one or more funds or plans established to provide pension, retirement or other employee benefits that is generally exempt from tax in a Contracting State and is a resident of that State according to the laws of that State.
Income Tax Conventions Implementation Act, 1997 — I-3.52 (a)
(a) any person who, under the laws of that State, is liable to tax therein by reason of the person’s domicile, residence, place of management or any other criterion of a similar nature; 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;
Income Tax Conventions Implementation Act, 1997 — I-3.52 (b)
(b) the Government of that State or a political subdivision or local authority thereof or any agency or instrumentality of any such government, subdivision or authority;
Income Tax Conventions Implementation Act, 1997 — I-3.52 (c)
(c) a trust, company or other organisation constituted and operated exclusively to administer or provide benefits under one or more funds or plans established to provide pension, retirement or other employee benefits that is generally exempt from tax in a Contracting State and is a resident of that State according to the laws of that State.
Income Tax Conventions Implementation Act, 1997 — I-3.52 2
2 Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then the individual’s status shall be determined as follows: (a) the individual shall be deemed to be a resident only of the State in which the individual has a permanent home available; if the individual has a permanent home available in both States, the individual shall be deemed to be a resident only of the State with which the individual’s personal and economic relations are closer (centre of vital interests); (b) if the State in which the individual’s centre of vital interests cannot be determined, or if there is not a permanent home available to the individual in either State, the individual shall be deemed to be a resident only of the State in which the individual has an habitual abode; (c) if the individual has an habitual abode in both States or in neither of them, the individual shall be deemed to be a resident only of the State of which the individual is a national; (d) if the individual 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.
Income Tax Conventions Implementation Act, 1997 — I-3.52 (a)
(a) the individual shall be deemed to be a resident only of the State in which the individual has a permanent home available; if the individual has a permanent home available in both States, the individual shall be deemed to be a resident only of the State with which the individual’s personal and economic relations are closer (centre of vital interests);
Income Tax Conventions Implementation Act, 1997 — I-3.52 (b)
(b) if the State in which the individual’s centre of vital interests cannot be determined, or if there is not a permanent home available to the individual in either State, the individual shall be deemed to be a resident only of the State in which the individual has an habitual abode;
Income Tax Conventions Implementation Act, 1997 — I-3.52 (c)
(c) if the individual has an habitual abode in both States or in neither of them, the individual shall be deemed to be a resident only of the State of which the individual is a national;
Income Tax Conventions Implementation Act, 1997 — I-3.52 (d)
(d) if the individual 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.
Income Tax Conventions Implementation Act, 1997 — I-3.52 3
3 Where by reason of the provisions of paragraph 1 a company is a resident of both Contracting States, then its status shall be determined as follows: (a) it shall be deemed to be a resident only of the State of which it is incorporated or otherwise constituted; (b) if it is incorporated or otherwise constituted in neither of the States, it shall be deemed to be a resident only of the State in which its place of effective management is situated.
Income Tax Conventions Implementation Act, 1997 — I-3.52 (a)
(a) it shall be deemed to be a resident only of the State of which it is incorporated or otherwise constituted;
Income Tax Conventions Implementation Act, 1997 — I-3.52 (b)
(b) if it is incorporated or otherwise constituted in neither of the States, it shall be deemed to be a resident only of the State in which its place of effective management is situated.
Income Tax Conventions Implementation Act, 1997 — I-3.52 4
4 Where by reason of the provisions of paragraph 1 a person other than an individual or a company is a resident of both Contracting States, the competent authorities of the Contracting States shall by mutual agreement endeavour to settle the question and to determine the mode of application of the Convention to such person. In the absence of such agreement, such person shall not be entitled to claim any relief or exemption from tax provided by the Convention.
Income Tax Conventions Implementation Act, 1997 — I-3.52 5
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 on behalf of the enterprise, that enterprise shall be deemed 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.
Income Tax Conventions Implementation Act, 1997 — I-3.52 6
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.
Income Tax Conventions Implementation Act, 1997 — I-3.52 2
2 For the purposes of this Convention, the term “immovable property” shall have the meaning which it has for the purposes of the relevant tax 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 and aircraft shall not be regarded as immovable property.
Income Tax Conventions Implementation Act, 1997 — I-3.52 2
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 and with all other persons.
Income Tax Conventions Implementation Act, 1997 — I-3.52 4
4 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 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.
Income Tax Conventions Implementation Act, 1997 — I-3.52 5
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.
Income Tax Conventions Implementation Act, 1997 — I-3.52 6
6 For the purposes of the preceding paragraphs, the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary.
Income Tax Conventions Implementation Act, 1997 — I-3.52 7
7 Where profits include items of income which are dealt with separately in other Articles of this Convention, then the provisions of those Articles shall not be affected by the provisions of this Article.
Income Tax Conventions Implementation Act, 1997 — I-3.52 2
2 Notwithstanding the provisions of Article 7, profits derived by an enterprise of a Contracting State from a voyage of a ship or aircraft where the principal purpose of the voyage is to transport passengers or property between places in the other Contracting State may be taxed in that other State.