PROTOCOL FOR THE CONVENTION ENTERED INTO BETWEEN THE FEDERAL REPUBLIC OF GERMANY AND THE REPUBLIC OF TAJIKISTAN CONCERNING AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO INCOME AND CAPITAL DATED MARCH 27, 2003
The Federal Republic of Germany and the Republic of Tajikistan have, at the time of signing of the Convention between both countries for the avoidance of double taxation in the area of tax on income and capital, the signatories concerned hereto have agreed upon the following provisions that are deemed an integral part of the Convention:
(1) To Article 7:
- (a) If an undertaking of one Contracting State sells through a permanent establishment in the other Contracting State goods or merchandise or carries out a commercial activity there, in that case the profits of this permanent establishment are not to be determined on the basis of the total amount realized by that enterprise in this respect, but determined only on the basis of the sum that can be attributed to the actual sales or business activity of the permanent establishment.
- (b) If an undertaking has a permanent establishment in the other Contracting State, in that case in case of contracts, especially for designing, supply, installation or construction of industrial, commercial or scientific equipments or installations or for public contracts, the profits of this permanent establishment shall not be determined on the basis of the total contractual price, but only on the basis of that part of the contract which was actually carried out by the permanent establishment in the Contracting State in which the permanent establishment is situated. Profits arising out of the delivery of goods to the permanent establishment or profits in connection with that part of the contract which is being carried out in the Contracting State in which the headquarters of the enterprise are located may only be subjected to tax in that State.
- (c) Compensations for technical services inclusive of studies or projects of scientific, geological or technical type or for construction contracts inclusive of associated blue prints or for consulting and monitoring activity are considered as compensations to which Article 7 of the Convention are to be applied.
(2) To the Articles 10 and 11:
Notwithstanding Articles 10 and 11, dividends and interest can be taxed according to the laws of the State from where they originate, provided:
- (a) they are based rights or debt-claims participating in the profits including income of a silent partner based on his or her participation as a silent partner or income from profit-participating loans or profit obligations as defined by the tax laws of Federal Republic of Germany, and
- (b) in determining the profits of the payer, this income is deductible.
(3) To Article 25:
On the basis of this Convention, under the provisions of internal laws, if personal data is transmitted, in that case following supplementary provisions apply under in addition to the applicable legal provisions for each Contracting State:
- (a) the use of data by the receiving entity is permitted only for that purpose and only under those conditions laid down by the transmitting entity.
- (b) the receiving entity will advise the transmitting entity, upon application, about the use of the transmitted data and the purpose achieved thereby.
- (c) personal data may be transmitted only to the competent entity. Further transmission to other entities may take place only with prior consent of the transmitting entity.
- (d) the transmitting entity is obligated to observe the accuracy of the data to be transmitted as well as to the necessity and propriety in context of the purpose to be achieved by the transmission. Thereby, attention is to be paid to the internal laws regarding prohibition of transmission of the respective States. If it is observed that incorrect data or data that were not to be transmitted have in fact been transmitted, in that case this fact is to be informed to the receiving entity immediately. This entity is obligated to undertake correction or deletion of the data.
- (e) upon application, the affected party is to be informed about the personal information to be transmitted as well as about its intended purpose. An obligation to such issuance of information does not exist as long as considerations apply that the public interest, not to disseminate information, outweighs the interest of the affected party about the issuance of information. Incidentally, the right of the affected party to obtain information about his personal data depends upon the national rights of the Contracting State under whose sovereignty the information is applied for.
- (f) if someone as a consequence of transmission, according to this Convention, unlawfully suffers damage within the framework of transfer of data exchange, in that case the receiving entity is responsible in accordance with the internal laws of the state. It cannot claim relief from damage with the assertion that the damage is caused by the transmitting authorities.
- (g) as long as for the transmitting entity, prevalent internal laws provide special deletion provisions in context of the personal data to be transmitted, in that case this entity will inform the receiving entity of this fact. Independent of this right, the person-related transmitted data are to be deleted as soon as the purpose for which they were transmitted does not require them.
- (h) the transmitting and the receiving entities are obligated to register the transmission and reception of the person-related data.
- (i) the transmitting and the receiving entities are obligated to protect the transmitted of personal data effectively against unauthorised access, unauthorised modifications and unauthorised dissemination.
FOR THE FEDERAL REPUBLIC OF GERMANY:
FOR THE REPUBLIC OF TAJIKISTAN: