U.S. GOVERNMENT PRINTING OFFICE

WASHINGTON : 

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99–118

" SENATE ! 104TH CONGRESS

1st Session

TREATY DOC.

1995

104–15

EXCHANGE OF NOTES RELATING TO THE TAX

CONVENTION WITH KAZAKHSTAN

MESSAGE

FROM

THE PRESIDENT OF THE UNITED STATES

TRANSMITTING

AN EXCHANGE OF NOTES DATED AT WASHINGTON JULY 10, 1995,

RELATING TO THE CONVENTION (SEE TREATY DOC. 103–33) BETWEEN THE GOVERNMENT OF THE UNITED STATES OF AMERICA AND THE GOVERNMENT OF THE REPUBLIC OF

KAZAKHSTAN FOR THE AVOIDANCE OF DOUBLE TAXATION AND

THE PREVENTION OF FISCAL EVASION WITH RESPECT TO

TAXES ON INCOME AND CAPITAL, TOGETHER WITH RELATED

PROTOCOL, SIGNED AT ALMATY ON OCTOBER 24, 1993

AUGUST 3, 1995.—Treaty was read the first time and, together with the

accompanying papers, referred to the Committee on Federal Relations

and ordered to be printed for the use of the Senate

(III)

LETTER OF TRANSMITTAL

THE WHITE HOUSE, August 3, 1995.

To the Senate of the United States:

I transmit herewith an exchange of notes dated at Washington

July 10, 1995, for Senate advice and consent to ratification in connection with the Senate’s consideration of the Convention Between

the Government of the United States of America and the Government of the Republic of Kazakhstan for the Avoidance of Double

Taxation and the Prevention of Fiscal Evasion with Respect to

Taxes on Income and Capital, together with a related Protocol,

signed at Almaty on October 24, 1993, and exchanges of notes (the

‘‘Taxation Convention’’). Also transmitted for the information of the

Senate is the report of the Department of State with respect to the

exchange of notes.

This exchange of notes addresses the interaction between the

Taxation Convention and other treaties that have tax provisions,

including in particular the General Agreement on Trade in Services

(‘‘GATS’’), annexed to the Agreement Establishing the World Trade

Organization, done at Marrakesh April 15, 1994.

I recommend that the Senate give favorable consideration to this

exchange of notes and give its advice and consent to ratification in

connection with the Taxation Convention.

WILLIAM J. CLINTON.

(V)

LETTER OF SUBMITTAL

DEPARTMENT OF STATE,

Washington, July 14, 1995.

The PRESIDENT,

The White House.

THE PRESIDENT: I have the honor to submit to you an exchange

of notes, dated at Washington July 10, 1995, with a view to transmission of these notes to the Senate for advice and consent to ratification in connection with the Senate’s consideration of the Convention Between the Government of the United States of America

and the Government of the Republic of Kazakhstan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with

Respect to Taxes on Income and Capital, together with a related

Protocol, signed at Almaty on October 24, 1993, and exchanges of

notes (the ‘‘Taxation Convention’’).

This exchange of notes addresses the interaction between the

Taxation Convention and other treaties and agreements that have

provisions affecting taxes.

The United States is a party to the General Agreement on Trade

in Services (‘‘GATS’’), annexed to the Agreement Establishing the

World Trade Organization, done at Marrakesh April 15, 1994.

GATS entered into force on January 1, 1995. Although the United

States is a party to GATS, the Government of Kazakhstan is not

yet a party. The exchange of notes ensures first that, if Kazakhstan

accedes to the GATS and GATS obligations become applicable between the United States and Kazakhstan, the dispute resolution

mechanisms of the Taxation Convention would govern national

treatment disputes regarding taxation measures. The exchange of

notes further provides that the non-discrimination provisions of the

Taxation Convention, rather than the national or most-favored-nation treatment obligations of any other agreement (except for the

General Agreement on Tariffs and Trade, if it applies between the

United States and Kazakhstan, and the Agreement on Trade Relations Between the United States and Kazakhstan, signed on May

19, 1992) will apply to taxation measures except those outside the

scope of the Taxation Convention.

Provisions similar to those in this exchange of notes are included

in the taxation conventions between the United States and Portugal, Sweden, and France, which have been transmitted to the

Senate.
VI

The Department of Treasury and the Department of State cooperated in the negotiation of the Convention and the most recent

exchange of notes. The notes have the full approval of both Departments.

Respectfully submitted.

WARREN CHRISTOPHER.
(1)
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