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THE TECHNICAL CHANGES IN TEXT OF CONVENTION BETWEEN THE GOVERNMENT OF THE UNITED STATES 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
- 1.
- Throughout the Russian text of the Treaty and Protocol, replace ``-(Russian text)-'' with ``- (Russian Text)-''.
- 2.
- In paragraph 4 a) of Article 1 (General Scope), English and Russian texts, the phrase ``paragraph 5 of Article 18''., should be replaced by ``paragraphs 1 b) and 5 of Article 18''..
- 3.
- In paragraph 5 of Article 11 (Interest), English and Russian texts, the phrase ``fixed base'', should be inserted twice in the last part of the paragraph. The corrected text should read ``... and such interest is borne by such permanent establishment, fixed base or trade or business subject to tax on a net basis, then such interest shall be deemed to arise in the State in which the permanent establishment fixed base or trade or business is situated''.
- 4.
- In paragraph 5 of Article 13 (Gains), English text, the word ``enterprises'' should be deleted. The corrected text reads ``gains derived by a resident of a contracting states.....''.
- 5.
- In paragraph 3 of Article 18 (Pension, Etc.). English text, there is an error in the second sentence. It should refer to ``at stated times'' not ``as stated times''.
- 6.
- In paragraph 3 of Article 24 (Non-Discrimination), English and Russian texts, the cross-reference should be to paragraph 6, Article 11 (Interest), not to paragraph 4.
- 7.
- In paragraph 1 of Article 28 (Entry Into Force.), English and Russian text, the blank should be filled in with ``Washington, D.C''.
- 8.
- In point 3 c), of the protocol, English and Russian texts, the phrase ``notwithstanding the provisions of paragraph 1'', should read ``Notwithstanding the provisions of paragraphs 2 and 3'',.
- 9.
- In point 3 c), of the Protocol, English text, the reference would be to a ``real estate mortgage investment conduit'', not to ``real mortgage interest conduit''.
- 10.
- In point 8 b) of the Protocol, English and Russian text, the final sentence should begin ``in the case of interest the deduction........''.. The words ``in the case of interest'' were omitted by mistake.
- 11.
- In point 8 d) of the Protocol, English text, the correct cross-reference is to Article 23, not 25.
- 12.
- In point 9 of the Protocol, English and Russian text in the second paragraph, after the reference to ``Paragraph 1''. the words ``of Article 29 (Termination'', need to be inserted.)
End Changes.
Following notification to the embassy from the Ministry that these corrections (suggested draft attached) have been made in the copy held by Kazakhstan the Embassy will correct the file copies and so inform the Department of State. The corrections will also be made in the copy held in Washington. The exchange of diplomatic notes would be considered a correction of the Convention and will become part of the official treaty record, but will not be considered by the United States to be an amendment of the Convention. The Convention will be printed in the Treaties and Other International Acts Series as corrected.
The Embassy avails itself of this opportunity to renew to the Ministry of Foreign Affairs the assurances of its highest consideration.
Embassy of the United States of America
Almaty, Kazakhstan
August 1, 1994
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