Convention for the avoidance of double taxation Madу by: Alen Taizhanov, Luiza Zubanova, Svetlana Khan, Madina Yusupova, Ersayin Tamabay
Types of taxes for KZ in France and France in KZ For KZ in France there are only 2 types of tax: legals & individuals For France in KZ there are income tax, CIT, salary tax, property tax
Estate income For KZ in France: KZ pays tax in France For France in KZ: France pays tax in KZ
Entrepreneur activity income tax KZ pays tax in France if there is a constant establishment France pays in KZ if constant establishment situated in KZ
Sea & air transport KZ pays in France acc. to article 8 France pays in KZ, also acc. to article 8
Dividents For KZ dividents is taxed in KZ For France dividents is taxed in France
Precent KZ is taxed in KZ only France is taxed in France only
Capital Gain KZ pays a tax for CG in France pays a CG tax in KZ
Independent private services KZ pays in France, if a) KZ has a place in France for its activity b) KZ in France more than 183 days France pays is KZ, if a) France has a place in KZ for its activity b) France in KZ more than 183 days In other cases KZ pays in KZ, and France pays in France
Elimination of double taxation for KZ in France When KZ gets income or has property, which is taxed in France, KZ: - PIT as deduction from income - Property tax as deduction from property tax
Elimination of double taxation for France in KZ Tax which is taxed only in KZ taken into account in only case, when this income exempted from CIT, according to internal law of France. In this case KZ tax isn’t deducted from this tax
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