发布日期：2017年03月23日 来源： 本网原创
AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA 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
The Government of the People's Republic of China and the Government of the Republic of Kazakhstan confirming their desire to develop and strengthen the economic，scientific，technical and cultural cooperation between both States， and desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income，
Have agreed as follows：
This Agreement shall apply to persons who are residents of one or both of the Contracting States.
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 capita！ appreciation.
3. The existing taxes to which the Agreement shall apply are in particular：
a） in China：
（i） the individual income tax；
（ii） the income tax for enterprises with foreign investment and foreign enterprises；
（hereinafter referred to as “Chinese tax”）
b） in Kazakhstan：
（i） the tax on income of legal persons；
（ii）the tax on income of individuals.
（hereinafter referred to as “Kazakhstan tax”）
4. The Agreement shall also apply 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 authorities of the Contracting States shall notify each other of any substantial changes which have been made in their respective taxation laws within a reasonable period of time after such changes.
1. For the purposes of this Agreement， unless the context otherwise requires：
a） the term “China” means the People's Republic of China； when used in geographical sense， means all the territory of the People's Republic of China， including its territorial sea， in which the Chinese laws relating to taxation apply， and any area beyond its territorial sea， within which the People's Republic of China has sovereign rights of exploration for and exploitation of resources of the sea-bed and its sub-soil and superjacent water resources in accordance with international law；
b） the term “Kazakhstan” means the Republic of Kazakhstan. When used in a geographical sense， the term “Kazakhstan” includes theterritorial waters，and also the exclusive economic zone and continental shelf in which Kazakhstan， .for certain purposes， may exercise sovereign rights and jurisdiction in accordance with international law and in which the law relating to Kazakhstan tax are applicable；
c） the terms “a Contracting State” and “the other Contracting State” mean China or Kazakhstan as the context requires；
d） the term “tax” means Chinese tax or Kazakhstan tax， as the context requires；
e） the term “person” includes an individual， a company and any other body of persons；
f） the term “company” means any body corporate or any entity which is treated as a body corporate for tax purposes；
g） 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；
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 transport by a ship， aircraft or road vehicles operated by an enterprise of a Contracting State， except when the ship，aircraft or road vehicles is operated solely between places in the other Contracting State；
j） the term “competent authority” means， in the case of China， the State Administration of Taxation or its authorized representative， and in the case of Kazakhstan， the Ministry of Finance or its authorized representative.
2. As regards the application of the Agreement by a Contracting State， any term not defined therein shall， unless the context otherwise requires， have the meaning which it has under the law of that Contracting State concerning the taxes to which the Agreement applies.
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 reason of his domicile， residence， place of head office， place of management， place of incorporation or any other criterion of a similar nature.
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 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 of the State with which his personal and economic relations are closer （center of vital interests）；
b） if the State in which he has his center 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 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 of the State of which he is a national；
d） if each State considers him as its national or he is a national 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. 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； and
f） a mine， an oil or gas well， a quarry or any other place of extraction of natural resources.
3. The term “permanent establishment” likewise encompasses：
a） a building site， a construction， assembly or installation project or supervisory activities in connection therewith， but only where such site， project or activities continue for a period of more than 12 months.
b） an installation， drilling rig or ship used for the exploration or exploitation of natural resources， but only if so used for a period of more than 12 months， and
c） the fumishing of services， including consultancy services， by an enterprise through employees or other personnel engaged by the enterprise for such purpose，but only where such activities continue （for the same or a connected project）within the country for a period aggregating more than 12 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 entorprise；。
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 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 in a Contracting State on behalf of an enterprise of the other Contracting State， has and habitually exercises an authority to conclude contracts in the name of the enterprise， that enterprise shall be deemed to have a permanent establishment in the first- mentioned Contracting 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 of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other 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. However， when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise， he will not-be considered an agent of an independent status within the meaning of this paragraph.
7. The fact that a company which is a resident of a Contracting State controls or is controlled 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.
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 State may be taxed in that other State
2. The term “immovable property” shall have the meaning which it has under the law： of the
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.
4. The provisions of paragraphs 1 and 3 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.
1. The profits of an enterprise of a
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，， there shall be allowed as deductions expenses which are incurred for the purposes of the .business. 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.
The permanent establishment shall not be allowed a deduction for amounts paid to its head office or any of the other office of the resident by way of royalties， fees or other similar payment in return for the use of patents or other rights， or by way of commission， for specific services performed or for management，or by way of interest on moneys lent to the permanent establishment.
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 pans， 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 the permanent 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 notbe affected by the provisions of this：Article.
1. Profits derived by a resident of 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.
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 made between independent enterprises， then that otherState：shall：make-an appropriate adjustment to the amount of the tax charged thereinon 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.
1. Dividends paid by a company which is a resident of a
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 recipient is the beneficial owner of the dividends the tax so charged shall not exceed 10 per cent of the gross amount of the dividends. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this limitation.
This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.
3. The term “dividends” as used in this Article means income from shares， or other rights， not being debt-claims， participating in profits， as well as income from other corporate 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 of the 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 i such dividends are paid ，to. a， resident 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.
6. Nothing in this Agreement shall be construed as preventing a Contracting State from imposing a branch tax on the profits of a company attributable to a permanent establishment in that State，in addition to the tax on profits， provided that branch tax shall not exceed 5 per cent of the amount of such profits which have not' been subjected to such branch tax in previous taxation years. For the purpose of， this .
provision， the profits shall be determined after deducting therefrom all taxes， other， than the branch tax referred to in this paragraph， imposed.in， the Contracting……State in which the permanent establishment exists.
1. Interest arising in a
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 recipient is the beneficial owner of the interest the tax so charged shall not exceed 10 per cent of the gross amount of the interest. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this limitation.
3. Notwithstanding the provisions of paragraph 2， interest arising in a Contracting State and derived by the Government of the other Contracting State， a local authority and the Central Bank thereof or any financial institution wholly owned by the Government of that other State， or by any other resident of that other State with respect to debt-claims indirectly financed by the Government of that other State， a local authority， and the Central Bank thereof or any fmancial institution wholly owned by the Government of that other State， 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. Penalty charges for late payment shall not be regarded as interest for the purpose of this Article.
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 such case 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 the Government of that State， a local authority thereof or 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.
1. Royalties arising in a
2. However； such royalties may also be taxed in the Contracting Statein which they arise and according to the laws of that State， but if the：recipient is the beneficial owner of the royalties， the tax so charged shall not exceed 10 per cent of the gross amount of the royalties. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this limitation.
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 cinematography films， or films or tapes for radio or television broadcasting， any patent， trade mark， design or model， plan， secret formula or process， orfor the use of， or the right to use， industriaL-commercial， or scientific equipment， or for information concerning industrial， commercial or scientific experience.：
4. The provisions ofparagraphs 1 and 2 shall not apply.ifthe beneficialowner 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 the Government of that Contracting State， a local authority thereof or a resident of that Contracting State. Where， however， the person paying the royalties， 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 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.
1. Gains derived by a resident of a
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 a fixed base， may be taxed in that other State.
3. Gains 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 the Contracting State in which the enterprise operating the ship， aircraft or road vehicles is a resident.
4. Gains from the alienation of shares of the capital stock of a company the property of which consists directly or indirectly principally of immovable property situated in a
5. Gains from the alienation of any property other than that referred to in paragraphs 1 to 4， shall be taxable only in the Contracting State of which the alienator is a resident.
INDEPENDENT PERSONAL SERVICES
1. Income derived by 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 except in one of the following circumstances， when such income may also be taxed in the other Contracting State：
a） if he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities； in that case， only so much of the income as is attributable to that fixed base may be taxed in that other State；
b） if his stay in the other Contracting State is for a period or periods mounting to or exceeding in the aggregate 183 days in the calendar year concerned； in that case， only so much of the income as is derived from his activities performed in that other State may be taxed in that other 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：
DEPENDENT PERSONAL SERVICES
1. Subject to the provisions of Articles 16， 18， 19， 20 and 21， 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 other Contracting 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 the calendar 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 vehiclesoperated in international traffic， shall be taxable only in the Contracting State in .which the enterprise operating the ship， aircraft or road vehicles is a resident.
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 ：of a company which is a resident of the other
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 a sportsman in his capacity as such accrues not to the entertainer or sportsman himself 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. Notwithstanding the preceding provisions of this Article， income derived by entertainers or sportsmen who are residents of a Contracting State from the activities exercised in the other Contracting State under a plan of cultural exchange between the Governments of both Contracting States shall be exempt from tax in that other State.
1. 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 past employment shall be taxable only in that State.
2. Notwithstanding the provisions of paragraph 1， pensions paid and other similar payments made by the Government of a Contracting State or a local authority thereof under a public welfare scheme of the social security system of that State shall be taxable only in that State.
1. a） Remuneration， other than a pension， paid by the Government of a Contracting State or a local authority thereof to an individual in respect of services rendered to the Government of that State or a local authority thereof， in the discharge of functions of a governmental nature， shall be taxable only in that State.
b） However， such remuneration shall be taxable only in the other Contracting State if the services are rendered in that other State and the individual is a resident of that other 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 to which contributions are made by the Government of a Contracting State or a local authority thereof to an individual in respect of services rendered to the Government of that State or a local authority thereof shall be taxable only in that State.
b） However， such pension shall be taxable only in the other Contracting State if the individual is a resident of， and a national of， that other State.
3. The provisions of Articles 15， 16， 17 and 18 shall apply， to remuneration and pensions in respect of services rendered in connection with abusiness carried.on by the Government of a
TEACHERS AND RESEARCHERS
1. Remuneration which an individual who is or was immediately before visiting a Contracting State， a resident of the other Contracting State and who is present in the first-mentioned State for the primary purpose of teaching， giving lectures or conducting research at a university， college， school or educational institution or scientific research institution recognized by the Government.of：the first-mentioned State derives for the purpose of such teaching， lectures or research shall not be taxed in the first-mentioned State， for a period of three years from the date of his，first arrival in the first-mentioned State.
2. The provisions of paragraph 1 of this Article shall not apply to income from research if such research is undertaken not in the public interest but primarily for the private benefit of a specific person or persons.
STUDENTS AND TRAINEES
1. Payments which a student， business apprentice or trainee who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is 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.
2. In respect of grants， scholarships and remuneration from employment not covered by paragraph： 1， a student， business apprentice or trainee described in. paragraph 1 shall， in addition， be entitled during such education or training~ to： the same exemptions， reliefs or reductions in respect of：taxes available to residents of the State which he is visiting.
1. Items of income of a resident of a Contracting State， wherever arising， not dealt with in ther 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 incomes 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 of Article 7 or Article 14， as the case may be， shall apply.
METHODS FOR THE ELIMINATION OF DOUBLE TAXATION
1. In China， double taxation shall be eliminated as follows：
Where a resident of China derives income from Kazakhstan the mount of tax on that income payable in Kazakhstan in accordance with the provisions of this Agreement， may be credited against the Chinese tax imposed on that resident. The amount of the credit， however， shall not exceed the amount of the Chinese tax on that income computed in accordance with the taxation laws and regulations of China.
2. In Kazakhstan， double taxation shall be eliminated as follows：
a）Where a resident of Kazakahstan derives income which， in accordance with the provisions of this Agreement， may be taxed in China， Kazakhstan shall allow as a deduction from the tax on the income of that resident， an amount equal to the income tax paid in China；
The amount of the tax to be deducted pursuant to the above'provision.shall not exceed the tax which would have been charged on the same income in
b）Where a resident of Kazakhstan derives income which in accordance with the provisions of this Agreement， shall be taxable only in China， Kazakhstan may include this income in the tax base but only for purposes of .determining the rate of tax on such other income as is taxable in
1. Nationals of a Contracting State shall not be subjected in theother Contracting State to any taxation or any requirement connected therewith， which is other or more burdensome than the taxation and connected requirementsto which nationals of that other State in the same circumstances 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. The taxation on a permanent establishment which an enterprise of a
3. 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.
4. 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.
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 of those States， present his case to the competent authority of the Contracting State of which he is a resident or， if his case comes under paragraph 1 of Article 24， to that of.
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 the case 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 for the purpose of reaching an agreement in the sense of paragraphs 2 and 3. When it seems advisable for reaching agreement， representatives of the competent authorities of the Contracting States may meet together for an oral exchange of opinions.
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 of the Contracting States concerning taxes covered by the Agreement， insofar as the taxation thereunder is not contrary to the Agreement， in particular for the prevention of evasion of such taxes. The exchange of information is not restricted by Article 1. Any information received by a Contracting State shall be treated as secret and shall be disclosed only to persons or authorities （including courts and administrative bodies） involved in the assessment or collection of， the enforcement or prosecution in respect of， or the determination of appeals in relation to， the taxes covered by the Agreement. Such persons or authorities shall use the information only c 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）。
DIPLOMATIC AGENTS AND CONSULAR OFFICERS
Nothing in this Agreement shall affect the fiscal privileges of diplomatic agents or consular officers under the general rules of international law or under the provisions of special agreements.
ENTRY INTO FORCE
This Agreement shall enter into force on the thirtieth day after：the date on which diplomatic notes indicating the completion of internal legal procedures necessary in each country for the entry into force of this Agreement have been exchanged： This Agreement shall have effect as respects income derived during the taxable years beginning on or after the first day of January next following that in which this Agreement enters into force.
This Agreement shall continue in effect indefinitely but either of.the Contracting States may， on or before the thirtieth day of June in any calendar year beginning after the expiration of a period of five years from the date of its entry into ：force， give written notice of termination to the other Contracting State through the diplomatic channels. In such event this Agreement shall cease to have effect， as respects income derived during the taxable years beginning on or after the first 'day， of January in the calendar year next following that in which the notice of termination is given.
IN WITNESS whereof the undersigned， duly authorized thereto， have signed this Agreement.
Done at Astans on the 12th day of Septermber，2001， in duplicate in the Chinese， the Kazakh and English languages， all three texts being equally authentic. In case of divergence of interpretation the English text shall prevail.
For the Government of the For the Government of the
People's Republic of China Republic of Kazakhstan