Convention between the Government of the Republic of Uzbekistan and the Government of the Republic of Latvia for the Avoidance of Double Taxation and the Prevention Of Fiscal Evasion (Riga, 3.VII.1998)

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CONVENTION

between the Government of the Republic of Uzbekistan

and the Government of the Republic of Latvia

for the Avoidance of Double Taxation

and the Prevention Of Fiscal Evasion

with respect to Taxes on Income

and on Capital

Riga, 3.VII.1998

Article 1. Personal scope

Article 2. Taxes covered

Article 3. General definitions

Article 4. Resident

Article 5. Permanent establishment

Article 6. Income from immovable property

Article 7. Business profits

Article 8. International transport

Article 9. Associated enterprises

Article 10. Dividends

Article 11. Interest

Article 12. Royalties

Article 13. Capital gains

Article 14. Independent personal services

Article 15. Dependent personal services

Article 16. Directors' fees

Article 17. Artistes and sportsmen

Article 18. Pensions

Article 19. Government service

Article 20. Students

Article 21. Offshore activities

Article 22. Other income

Article 23. Capital

Article 24. Elimination of double taxation

Article 25. Non-discrimination

Article 26. Mutual agreement procedure

Article 27. Exchange of information

Article 28. Limitation of benefits

Article 29. Members of diplomatic missions

and consular posts

Article 30. Entry into force

Article 31. Termination

The Government of the Republic of Uzbekistan and the Government of the Republic of Latvia,

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 and with a view to promote economic cooperation between the two countries,

Have agreed as follows:

Article 1. Personal scope

This Convention shall apply to persons who are residents of one or both of the Contracting States.

Article 2. Taxes covered

1. This Convention shall apply to taxes on income and on capital 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 and on capital all taxes imposed on total income, on total capital or elements of income or of capital, 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 Convention shell apply are in particular:

a) in the case of Latvia:

(I) the enterprise income tax (uznemumu ienakuma nodoklis);

(II) the personal income tax (iedzivotaju ienakuma njdoklis);

(III) the property tax (ipasuma nodoklis) ;

(hereinafter referred to as "Latvian tax");

b) in the case of Uzbekistan:

(I) the tax on income of enterprises, associations and organizations;

(II) the individual income tax, and;

(III) the property tax;

(hereinafter referred to as "Uzbekistan tax").

4. The Convention shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes which have been made in their respective taxation laws.

Article 3. General definitions

1. For the purposes of this Convention, unless the context otherwise requires:

a) the term "Latvia" means the Republic of Latvia and, when used in the geographical sense, means the territory of the Republic of Latvia and any other area adjacent to the territorial waters of the Republic of Latvia within which under the laws of the Latvia and in accordance with international law, the rights of Latvia may be exercised with respect to the sea bed and its sub-soil and their natural resources;

b) the term "Uzbekistan" means the Republic of Uzbekistan and when being used in the geographical sense, it means the territory of the Republic of UzbekIstan. including the territorial waters and the air space within which the Republic of Uzbekistan may exercise sovereign rights and jurisdiction, including rights to use the subsoil and natural resources, under the laws of the Republic of Uzbekistan and in accordance with international law;

c) the terms "a Contracting State" and "the other Contracting State" mean Latvia or Uzbekistan as the context requires;

d) the term "person" includes an individual, a company 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 "international traffic" means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;

h) the term "competent authority" means:

(I) in the case of Latvia, the Ministry of Finance or its authorised representative; and

(II) in the case of the Republic of Uzbekistan, the State Taxation Committee of the Republic of Uzbekistan or its authorised representative;

i) the term "national" means:

(I) any individual possessing the nationality Contracting State;

(II) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State.

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.

Article 4. Resident

1. For the purposes of this Convention, the term "