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India - Kyrgyzstan Tax Treaty (as amended by 2019 protocol) — Orbitax Tax Hub

Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.


General Definitions

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

  • (a) the term "India" means the territory of India and includes the territorial sea and airspace above it, as well as any other maritime zone in which India has sovereign rights, other rights and jurisdiction, according to the Indian law and in accordance with international law, including the U.N. Convention on the Law of the Sea;
  • (b) the term "Kyrgyzstan" means the Kyrgyz Republic when used in the geographical terms the term "Kyrgyzstan" means the territory on which the Kyrgyz Republic exercises sovereign rights and jurisdiction in accordance with Kyrgyz law and in accordance with international law;
  • (c) the term "person" includes an individual, a company, a body of persons and any other entity which is treated as a taxable unit under the taxation laws in force in the respective Contracting States;
  • (d) the term "company" means any corporate entity which is treated as a body corporate for tax purposes and includes in particular joint stock companies, limited companies or any other enterprise treated as company under Kyrgyz law;
  • (e) 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;
  • (f) the term "international traffic" means any transport by an aircraft operated by an enterprise which is a resident of a Contracting State, except when the aircraft is operated solely between places in the other Contracting State;
  • (g) the term "competent authority" means:
    • (i) in India, the Central Government in the Ministry of Finance (Department of Revenue) or their authorized representative;
    • *(ii) in Kyrgyz Republic, the Ministry of Economy or its authorized representative.
  • (h) 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.
  • (i) the term "fiscal year" means:
    • (i) in the case of India, the financial year beginning on the first day of April;
    • (ii) in the case of Kyrgyzstan, the calendar year;
  • (j) the term "tax" means Indian tax or Kyrgyz tax, as the context requires, but shall not include any amount which is payable in respect of any default or omission in relation to the taxes to which this Agreement applies or which represents a penalty or fine imposed relating to those taxes;
  • (k) the terms "a Contracting State" and "the other Contracting State" mean the Republic of India or the Kyrgyz Republic as the context requires.

(2) As regards the application of the Agreement by a Contracting State any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the law of that State concerning the taxes to which the Agreement applies.