Art. 25 - 29

(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 the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Agreement.

(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, including through a joint commission consisting of themselves or their representatives, for the purpose of reaching an agreement in the sense of the preceding paragraphs.

(1)

The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Agreement. Any information received by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with 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 for such purposes. They may disclose the information in public court proceedings or in judicial decisions. Even in such cases the confidentiality of person--related data may be waived only in so far as this is necessary to safeguard predominant and legitimate interests of another person or predominant public interests.

(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) or to the basic rights granted by a State, in particular in the area of data protection.

Nothing in this Agreement shall affect the fiscal privileges of members of diplomatic missions or consular posts under the general rules of international law or under the provisions of special agreements.

(1)

The Contracting States shall notify each other of the completion of the procedure required by their respective law for the bringing into force of this Agreement.

(2)

The Agreement shall enter into force on the first day of the third month after the date of the latter of the notifications referred to in paragraph 1 of this Article and its provisions shall have effect in respect of taxes for any fiscal year beginning after December 31 in the calendar year in which the Agreement enters into force.

This Agreement shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Agreement, through diplomatic channels, by giving written notice of termination on or before the thirtieth day of June in a calendar year after the fifth year from the date of entry into force of the Agreement. In such event, the Agreement shall cease to have effect in respect of the taxes for any fiscal year beginning after December 31 in the calendar year in which the notice of termination has been given.

IN WITNESS WHEREOF the Plenipotentiaries of the two Contracting States, duly authorised thereto, have signed this Agreement.

DONE in duplicate in Vienna, on the 18th day of September 2001, in the German, Kyrgyz, Russian, and English languages, each text being equally authentic. In the case of divergence of interpretation the English text shall prevail.

For the Republic of Austria:
Dr. Benita Ferrero--Waldner

For the Kyrgyz Republic:
Arzymat Dschaparowitsch Sulaimankulow

PROTOCOL

At the moment of signing the Agreement between the Republic of Austria and the Kyrgyz Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, the undersigned have agreed that the following provisions shall form an integral part of the Agreement:

Ad Article 2 paragraph 1, Article 4 paragraph 1 and Article 19:

In the case of Austria the terms ``Contracting State'' or ``State'' as used in the above--mentioned provisions refer also to political subdivisions according to the wording of the respective provisions in the OECD Model Convention on Income and on Capital.

Ad Article 7:

It is understood that term ``profits'' as used in this Article includes the profits derived by any partner from his participation in a partnership and in any other body of persons which is treated in the same way for tax purposes, and in the case of Austria, from a participation in a sleeping partnership (Stille Gesellschaft) created under Austrian law.

Ad Articles 10, 11 and 12:

If an Agreement or a Convention should be concluded between Kyrgyzstan and any other Member State of the European Union where Kyrgyzstan agrees to a rate of tax on dividends, interest or royalties that is lower than the rates provided for in this Agreement, Kyrgyzstan is prepared to enter into negotiations with Austria for the revision of the rates indicated in paragraphs 2 of Articles 10, 11 and 12 of this Agreement.

Ad Articles 22 and 23:

It is understood that the term ``capital'' means movable or immovable property and includes (but is not limited to) cash, stock or other evidences of ownership rights, notes, bonds or other evidences of indebtedness and patents, trademarks, copyrights or other similar rights or property.

Interpretation of the Agreement:

It is understood that provisions of the Agreement which are drafted according to the corresponding provisions of the OECD Model Convention on income and on capital or the United Nations Model Double Taxation Convention between Developed and Developing Countries shall generally be expected to have the same meaning as expressed in the OECD or UN Commentaries thereon. The understanding in the preceding sentence will not apply with respect to any contrary interpretation agreed to by the competent authorities after the entry into force of this Agreement. The Commentaries as they may be revised from time to time constitute a means of interpretation in the sense of the Vienna Convention of 23 May 1969 on the Law of Treaties. In case of any divergence in the interpretation as expressed in the commentaries of the OECD and the UN Model, a common interpretation would have to be sought by mutual agreement according to Article 25, if necessary.

IN WITNESS WHEREOF the Undersigned, duly authorised thereto have signed this Protocol.

DONE in duplicate in Vienna, on the 18th day of September 2001, in the German, Kyrgyz, Russian, and English languages, each text being equally authentic. In the case of divergence of interpretation the English text shall prevail.

For the Republic of Austria:
Dr. Benita Ferrero--Waldner

For the Kyrgyz Republic:
Arzymat Dschaparowitsch Sulaimankulow

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