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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
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DT: Kazakhstan: double taxation agreement, Article 22: Elimination of double taxation

  1. Subject to the provisions of the law of the United Kingdom regarding the allowance as a credit against United Kingdom tax of tax payable in a territory outside the United Kingdom (which shall not affect the general principle hereof):

(a) Kazakhstan tax payable under the laws of Kazakhstan and in accordance with this Convention, whether directly or by deduction, on profits, income or chargeable gains from sources within Kazakhstan (excluding in the case of a dividend, tax payable in respect of the profits out of which the dividend is paid) shall be allowed as a credit against any United Kingdom tax computed by reference to the same profits, income or chargeable gains by reference to which the Kazakhstan tax is computed;

(b) in the case of a dividend paid by a company which is a resident of Kazakhstan to a company which is a resident of the United Kingdom and which controls directly or indirectly at least 10 per cent of the voting power in the company paying the dividend, the credit shall take into account (in addition to any Kazakhstan tax for which credit may be allowed under the provisions of sub-paragraph (a) of this paragraph) the Kazakhstan tax payable by the company in respect of the profits out of which such dividend is paid.

  1. Subject to the provisions of the law of Kazakhstan regarding the allowance as a credit against Kazakhstan tax of tax payable in a territory outside Kazakhstan (which shall not affect the general principle hereof) United Kingdom tax payable under the laws of the United Kingdom and in accordance with this Convention, whether directly or by deduction, on profits, income or chargeable gains from sources within the United Kingdom (excluding in the case of a dividend, tax payable in the United Kingdom in respect of the profits out of which the dividend is paid) shall be allowed as a credit against any Kazakhstan tax computed by reference to the same profits, income or chargeable gains by reference to which the United Kingdom tax is computed.
  2. For the purposes of paragraphs (1) and (2) of this Article, profits, income and capital gains owned by a resident of a Contracting State which may be taxed in the other Contracting State in accordance with this Convention shall be deemed to arise from sources in that other Contracting State.