その他令和8年7月1日
二重課税防止条約（永続的施設、国際交通、関連企業に関する規定）
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二重課税防止条約（永続的施設、国際交通、関連企業に関する規定）
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2. Subject to the provisions of paragraph 3, where an enterprise of a Contracting
State carries on business in the other Contracting State through a permanent establishment
situated therein, there shall in each Contracting State be attributed to that permanent
establishment the profits which it might be expected to make if it were a distinct and
separate enterprise engaged in the same or similar activities under the same or similar
conditions and dealing wholly independently with the enterprise of which it :0.0a
permanent establishment.
3. In determining the profits of a permanent establishment, there shall be allowed as
deductions expenses which are incurred for the purposes of the permanent establishment.
including executive and general administrative expenses so incurred, whether in the
Contracting State in which the permanent establishment is situated or elsewhere.
4. Insofar as it has been customary in a Contracting State to determine the profits to
be attributed to a permanent establishment on the basis of an apportionment of the total
profits of the enterprise to its various parts, nothing in paragraph 2 shall preclude that
Contracting State from determining the profits to be taxed by such an apportionment as
may be customary; the method of apportionment adopted shall, however, be such that the
result shall be in accordance with the principles contained in this Article
5. No profits shall be attributed to a permanent establishment by reason of the mere
purchase by that permanent establishment of goods or merchandise for the enterprise.
6.For the purposes of the preceding paragraphs of this Article, the profits to be
attributed to the permanent establishment shall be determined by the same method year
by year unless there is good and sufficient reason to the contrary.
7. Where profits include items of income which are dealt with separately in other
Articles of this Agreement, then the provisions of those Articles shall not be affected by
the provisions of this Article.
ARTICLE 8
INTERNATIONAL TRAFFIC
1. Profits of an enterprise of a Contracting State from the operation of ships or
aircraft in international traffic shall be taxable only in that Contracting State.
2. Notwithstanding the provisions of Article 2, an enterprise of a Contracting State
shall be exempt in respect of its carrying on the operation of ships or aircraft in
international traffic from, in the case of an enterprise of the Kyrgyz Republic, the
enterprise tax of Japan and, in the case of an enterprise of Japan, any tax similar to the
enterprise tax of Japan which is imposed after the date of signature of this Agreement in
the Kyrgyz Republic.
3. The provisions of paragraphs 1 and 2 shall also apply to profits from the
participation in a pool, a joint business or an international operating agency.
ARTICLE9
ASSOCIATED ENTERPRISES
1.Where
(a) an enterprise of a Contracting State participates directly or indirectly in
the management, control or capital of an enterprise of the other
Contracting State, or
(b) the same persons participate directly or indirectly in the management.
control or capital of an enterprise of a Contracting State and an enterprise
of the other Contracting State,
and in either case conditions are made or imposed between the two enterprises in their
commercial or financial relations which differ from those which would be made between
independent enterprises, then any profits which would, but for those conditions, have
accrued to one of the enterprises, but, by reason of those conditions, have not so accrued,
may be included in the profits of that enterprise and taxed accordingly.
2. Where a Contracting State includes in the profits of an enterprise of that
Contracting State - and taxes accordingly - profits on which an enterprise of the other
Contracting State has been charged to tax in that other Contracting State and the profits
so included are profits which would have accrued to the enterprise of the first-mentioned
Contracting State if the conditions made between the two enterprises had been those
which would have been made between independent enterprises, then that other
Contracting State shall make an appropriate adjustment to the amount of the tax charged
therein on those profits. In determining such adjustment, due regard shall be had to the
other provisions of this Agreement and the competent authorities of the Contracting States
shall if necessary consult each other.
ARTICLE 10
DIVIDENDS
1.Dividends paid by a company which is a resident of a Contracting State to a
resident of the other Contracting State may be taxed in that other Contracting State.
2. However, dividends paid by a company which is a resident of a Contracting State
may also be taxed in that Contracting State according to the laws of that Contracting State,
but if the beneficial owner of the dividends is a resident of the other Contracting State,
the tax so charged shall not exceed:
(a) 5 per cent of the gross amount of the dividends if the beneficial owner is
a company which holds directly, throughout a six month period that
includes the date on which entitlement to the dividends is determined (for
the purpose of computing that period, no account shall be taken of changes
of ownership that would directly result from a corporate reorganisation,
such as a merger or divisive reorganisation, of the company that holds the
shares of the company paying the dividends or that pays the dividends), at
least 10 per cent of:
(i) in the case where the company paying the dividends is a resident
of Japan, the voting power of that company;
(ii) case case where compaying the paying the dividends is a resident
of the Kyrgyz Republic, the capital of that company;
(b) 10 per cent of the gross amount of the dividends in all other cases.
3. Notwithstanding the provisions of paragraph2, where dividends paid by a
company which is a resident of a Contracting State are deductible in computing the
taxable income of that company in that Contracting State, such dividends may be taxed
in that Contracting State according to the laws of that Contracting State, but if the
beneficial owner of the dividends is a resident of the other Contracting State, the tax so
charged shall not exceed 10 per cent of the gross amount of the dividends.
4. The provisions of paragraphs 2 and 3 shall not affect the taxation of the company
in respect of the profits out of which the dividends are paid.
5. The term "dividends" as used in this Article means income from shares,
"jouissance" shares or jouissance' rights, mining shares, founders'shares or other rights.
not being debt-claims, participating in profits, as well as income from other rights which
is subjected to the same taxation treatment as income from shares by the laws of the
Contracting State of which the company making the distribution is a resident.
0.0The provisions of paragraphs 1, 2 and 3 shall not apply if the beneficial owner of
the dividends, being a resident of a Contracting State, carries on business in the other
Contracting State of which the company paying the dividends is a resident through a
permanent establishment situated therein and the holding in respect of which the
dividends are paid is effectively connected with such permanent establishment. In such
case the provisions of Article 7 shall apply.
7. Where a company which is a resident of a Contracting State derives profits or
income from the other Contracting State, that other Contracting State may not impose any
tax on the dividends paid by the company, except insofar as such dividends are paid to a
resident of that other Contracting State or insofar as the holding in respect of which the
dividends are paid0.0effectively connected with a permanent establishment situated in0.0
that other Contracting State, nor subject the company's undistributed profits to a tax on
the company's undistributed profits, even if the dividends paid or the undistributed profits
consist wholly or partly of profits or income arising in such other Contracting State.
p.66 / 2
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