Agreement between the Government of the Republic of Uzbekistan and the Government of the Hashemite Kingdom of Jordan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income (Amman, 22th of November, 2010)

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AGREEMENT

BETWEEN THE GOVERNMENT OF THE REPUBLIC

OF UZBEKISTAN AND THE GOVERNMENT OF

THE HASHEMITE KINGDOM OF JORDAN FOR

THE AVOIDANCE OF DOUBLE TAXATION AND

THE PREVENTION OF FISCAL EVASION

WITH RESPECT TO TAXES ON INCOME

Amman, 22th of November, 2010

See the text of the document

in the Uzbek language

Chapter I. Scope of the Agreement (Articles 1-2)

Chapter II. Definitions (Articles 3-5)

Chapter III. Taxation of income (Articles 6-22)

Chapter IV. Elimination of double taxation (Article 23)

Chapter V. Special provisions (Articles 24-29)

Chapter VI. Final provisions (Articles 30-31)

The Government of the Republic of Uzbekistan and the Government of the Hashemite Kingdom of Jordan,

Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and with a view to promote economic cooperation between the two countries,

Have agreed as follows:

CHAPTER I. SCOPE OF THE AGREEMENT

Article 1. Persons covered

Article 2. Taxes covered

Article 1. Persons covered

This Agreement shall apply to persons who are residents of one or both of the Contracting States,

Article 2. Taxes covered

1. This Agreement shall apply to taxes on income imposed on behalf of a Contracting State or of its an administrative-territorial or political subdivisions or 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, taxes on the total amounts of wages or salaries paid by enterprises.

3. The existing taxes to which the Agreement shall apply are in particular: a) in Uzbekistan:

(i) the tax on income (profit) of legal persons;

(ii) the tax on income of individuals; (hereinafter referred to as "Uzbekistan tax"); b) in Jordan:

(i) the income tax; (hereinafter referred to as "Jordanian tax").

4. This Agreement shall also apply to any identical or substantially similar taxes which are imposed after the date of signature of this 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.

CHAPTER II. DEFINITIONS

Article 3. General definitions

Article 4. Resident

Article 5. Permanent establishment

Article 3. General definitions

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

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

b) the term "Uzbekistan" means the Republic of Uzbekistan, and by the use in the geographical sense includes its territory, the territorial waters and air space over them where the Republic of Uzbekistan may exercise sovereign rights and jurisdiction including rights to use the subsoil and natural resources in accordance with international law and the laws of the Republic of Uzbekistan;

c) the term "Jordan" means the Hashemite Kingdom of Jordan and, when used in geographical sense, it means the territories of the Hashemite Kingdom of Jordan, the territorial waters of Jordan, and the seabed and subsoil of the territorial waters, and includes any area extending beyond the limits of the territorial waters of Jordan, and the seabed and subsoil of any such area, which has been or may hereafter be designated, under the laws of Jordan, and in accordance with international law as an area over which Jordan has sovereign rights for the purposes of exploring and exploiting the natural resources, whether living or non-living;

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, aircraft, railway or road vehicle operated by an enterprise that has its place of effective management in 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 Uzbekistan: the Chairman of the State Tax Committee or his authorized representative; and

(ii) in Jordan: the Minister of Finance or his authorized representative;

i) 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.

j) the term "fixed base" means a permanent place in which professional activities are exercised.

2. As regards the application of the Agreement 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 Agreement 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 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 management, place of registration or any other criterion of a similar nature, and also includes that State and any administrative-territorial or political subdivisions or local

authority. But this term does not include any person who is liable to tax in that State in respect only of income from sources in that State.

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 only 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 only of the State with which his personal and economic relations are closer (centre of vital interests);

b) if the State in which he has his centre 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 only of the State in which he has an habitual abode;

c) if he has an habitual