dtc agreement between kuwait and croatia

8/9/2019 DTC agreement between Kuwait and Croatia

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Agreement between the Republic of Croatia and State of Kuwait forthe avoidance of double taxation and the prevention of fiscal

evasion with respect to taxes on income and on capital

This agreement was published in the official gazette of the Republic of Croatia "Narodne novine -

Međunarodni ugovori" No. 15/02

Applicable since 1 January 2004

The Republic of Croatia and the State of Kuwait;

Desiring to promote their mutual economic relations by removing fiscal obstacles through theconclusion of an agreement for the avoidance of double taxation and the prevention of fiscal

evasion with respect to taxes on income and on capital;

Have agreed as follows:

Article 1

Personal Scope

This Agreement shall apply to persons who are residents of one or both of the Contracting States.

Article 2

Taxes Covered

1. This Agreement shall apply to taxes on income and on capital imposed on behalf of a ContractingState or of its local authorities, irrespective of the manner in which they are levied.

2. There shall be regarded as taxes on income and on capital all taxes imposed on total income, ontotal capital, or on elements of income or of capital, including taxes on gains from the alienation ofmovable or immovable property, taxes on the total amounts of wages and salaries paid by enterprises,as well as taxes on capital appreciation.

3.The existing taxes to which this Agreement shall apply are, in particular:a) in the case of Croatia:

(1) the profit tax;(2) the income tax;(hereinafter referred to as "Croatian tax");

b) in the case of Kuwait:(1) the corporate income tax;(2) the contribution from the net profits of the Kuwaiti shareholding companies payable to the KuwaitFoundation for Advancement of Science (KFAS);(3) the Zakat;(hereinafter referred to as "Kuwaiti tax").

4. This Agreement shall apply also to any identical or substantially similar taxes which are imposed

under the laws of a Contracting State after the date of signature of this Agreement in addition to, or inplace of, the existing taxes. The competent authorities of the Contracting States shall notify each otherof any substantial changes which have been made in their respective taxation laws.


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Article 3

General Definitions

1.For the purposes of this Agreement, unless the context otherwise requires:a) the term "Croatia" means the territory of the Republic of Croatia as well as those maritime areas

adjacent to the outer limit of territorial sea, including seabed and subsoil thereof, over which theRepublic of Croatia in accordance with international law and the laws of the Republic of Croatiaexercises sovereign rights or jurisdiction;b) the term "Kuwait" means the territory of the State of Kuwait including any area beyond theterritorial sea which in accordance with international law has been or may hereafter be designated,under the laws of the State of Kuwait, as an area over which the State of Kuwait may exercisesovereign rights or jurisdiction;c) the terms "a Contracting State" and "the other Contracting State" mean Croatia or Kuwait, as thecontext requires;d) the term "person" includes an individual, a company and any other body of persons;e) the term "national" means any individual possessing the nationality or citizenship of a ContractingState, and any legal person, partnership, association or other entity deriving its status as such from thelaw in force in that Contracting State;

f) the term "company" means any body corporate or any entity which is treated as a company or abody corporate for tax purposes;g) the terms "enterprise of a Contracting State" and "enterprise of the other Contracting State" meanrespectively an enterprise carried on by a resident of a Contracting State and an enterprise carried onby a resident of the other Contracting State;h) the term "international traffic" means any transport by a ship, aircraft or road transport vehicleoperated by an enterprise of a Contracting State, except when the ship, aircraft or road transportvehicle is operated solely between places in the other Contracting State;i) the term "tax" means Croatian tax or Kuwaiti tax, as the context requires, but does not include anypenalty or interest imposed under the law of either Contracting State relating to the taxes to which this

Agreement applies; j) the term "competent authority" means:(1) in the case of Croatia: the Minister of Finance or an authorized representative of the Minister of

Finance;(2) in the case of Kuwait: the Minister of Finance or an authorized representative of the Ministerof Finance.

2. As regards the application of this Agreement at any time by a Contracting State, any term notdefined therein shall, unless the context otherwise requires, have the meaning which it has at that timeunder the law of that Contracting State for the purposes of the taxes to which this Agreement applies,any meaning under the applicable tax laws of that Contracting State prevailing over a meaning givento the term under other laws of that Contracting State.

Article 4

Resident

1.For the purposes of this Agreement, the term "resident of a Contracting State" means:a) in the case of Croatia : any person who under the tax laws of Croatia is liable to tax therein byreason of his domicile, residence, place of incorporation, place of management or any other criterionof a similar nature;b) in the case of Kuwait : an individual who has his domicile in Kuwait and is a Kuwaiti national, and acompany which is incorporated in the State of Kuwait.

2.For the purposes of paragraph 1, a resident of a Contracting State shall include:a) the Government of that Contracting State or local authority thereof;b) any governmental institution with legal personality created in that Contracting State under publiclaw such as a corporation, Central Bank, fund, authority, foundation, agency or other similar entity;c) any inter-governmental entity established in that Contracting State and in whose capital that

Contracting State or local authority or governmental institution thereof subscribes together with otherstates.


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3. Where by reason of the provisions of paragraph 1 an individual is a resident of both ContractingStates, then his status shall be determined in accordance with the following rules:a) he shall be deemed to be a resident only of the Contracting State in which he has a permanenthome available to him;b) if he has a permanent home available to him in both Contracting States, he shall be deemed to be

a resident only of the Contracting State with which his personal and economic relations are closer(center of vital interests);c) if the Contracting State in which he has his center of vital interests cannot be determined, or if hehas not a permanent home available to him in either State, he shall be deemed to be a resident only ofthe Contracting State in which he has an habitual abode;d) if he has an habitual abode in both Contracting States or in neither of them, he shall be deemed tobe a resident only of the Contracting State of which he is a national;e) if his status cannot be determined under the provisions of subparagraphs a)-d), the competentauthorities of the Contracting States shall settle the question by mutual agreement.

4. Where by reason of the provisions of paragraph 1 a person other than an individual is a resident ofboth Contracting States, then it shall be deemed to be a resident only of the Contracting State where itwas incorporated.

Article 5

Permanent Establishment

1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place ofbusiness through which the business of an enterprise is wholly or partly carried on.

2.The term "permanent establishment" includes especially:a) a place of management;b) a branch;c) an office;d) a factory;

e) a workshop;f) a mine, an oil or gas well, a quarry or any other place relating to the exploration for or exploitation ofnatural resources.

3. A building site, a construction, assembly or installation project or a supervisory activities inconnection therewith carried out in a Contracting State, constitutes a permanent establishment only ifsuch site, project or activities continue for a period of more than nine months.

4. The furnishing of services, including consultancy services, by an enterprise of aContracting State through employees or other personnel engaged by the enterprise forsuch purpose, in the other Contracting State constitutes a permanent establishment only ifactivities of that nature continue for the same project or a connected project for a periodor periods aggregating more than six months within any twelve-month period.

5. An enterprise of a Contracting State shall be deemed to have a permanent establishment in theother Contracting State if substantial equipment is being used for more than six months within anytwelve-month period or installed in that other Contracting State by, for or under contract with theenterprise.

6. The use of an installation or drilling rig or ship in a Contracting State to explore for or exploit naturalresources constitutes a permanent establishment only if such use is for more than nine months.

7. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shallnot be deemed to include:a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandisebelonging to the enterprise;

b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for thepurpose of storage, display or delivery;


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c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for thepurpose of processing by another enterprise;d) the maintenance of a fixed place of business solely for the purpose of purchasing goods ormerchandise or of collecting information, for the enterprise;e) the maintenance of a fixed place of business solely for the purpose of carrying on, for theenterprise, any other activity of a preparatory or auxiliary character;

f) the maintenance of a fixed place of business solely for any combination of activities, mentioned insubparagraphs a) to e), provided that the overall activity of the fixed place of business resulting fromthis combination is of a preparatory or auxiliary character.

8. Notwithstanding the provisions of paragraphs 1 and 2 above, where a person -other than an agentof an independent status to whom paragraph 9 applies - is acting on behalf of an enterprise and has,and habitually exercises, in a Contracting State an authority to conclude contracts in the name of anenterprise, that enterprise shall be deemed to have a permanent establishment in the that ContractingState, in respect of any activities which that person undertakes for the enterprise, unless the activitiesof such person are limited to those mentioned in paragraph 7 which if exercised through a fixed placeof business, would not make this fixed place of business a permanent establishment under theprovisions of that paragraph.

9. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in theother Contracting State merely because it carries on business in that other Contracting State through abroker, general commission agent or any other agent of an independent status, provided that suchpersons are acting in the ordinary course of their business. However, when the activities of such anagent are devoted wholly or almost wholly on behalf of that enterprise and other enterprises, which arecontrolled by it or have a controlling interest in it, he shall not be considered an agent of anindependent status within the meaning of this paragraph.

10. The fact that a company which is a resident of a Contracting State controls or is controlled by acompany which is a resident of the other Contracting State, or which carries on business in that otherContracting State (whether through a permanent establishment or otherwise), shall not of itselfconstitute either company a permanent establishment of the other.

Article 6

Income from Immovable Property

1. Income derived by a resident of a Contracting State from immovable property (including incomefrom agriculture or forestry) situated in the other Contracting State may be taxed in that otherContracting State.

2. The term "immovable property" shall have the meaning which it has under the law of theContracting State in which the property in question is situated. The term shall in any case include

property accessory to immovable property, livestock and equipment used in agriculture and forestry,rights to which the provisions of general law respecting landed property apply, usufruct of immovableproperty and rights to variable or fixed payments as consideration for the working of, or the right towork, mineral deposits, sources and other natural resources; ships, aircraft and road transport vehiclesshall not be regarded as immovable property.

3. The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use inany other form of immovable property.

4. The provisions of paragraphs 1 and 3 shall also apply to income from immovable property of anenterprise and to income from immovable property used for the performance of independent personalservices.


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Article 7

Business Profits

1. The profits of an enterprise of a Contracting State shall be taxable only in that Contracting Stateunless the enterprise carries on business in the other Contracting State through a permanent

establishment situated in that other Contracting State. If the enterprise carries on or has carried onbusiness in that manner, the profits of the enterprise may be taxed in the other Contracting State butonly so much of them as is attributable to that permanent establishment.

2. Subject to the provisions of paragraph 3, where an enterprise of a Contracting State carries onbusiness in the other Contracting State through a permanent establishment situated therein, thereshall in each Contracting State be attributed to that permanent establishment the profits which it mightbe expected to make if it were a distinct and separate enterprise engaged in the same or similaractivities under the same or similar conditions and dealing wholly independently with the enterprise ofwhich it is a permanent establishment or with other enterprises with which it deals.

3. In determining the profits of a permanent establishment, there shall be allowed as deductions thosedeductible 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 whichthe permanent establishment is situated or elsewhere. However, no such deduction shall be allowed inrespect of amounts, if any, paid (otherwise than towards reimbursement of actual expenses) by thepermanent establishment to the head office of the enterprise or any of its other offices, by way ofroyalties, fees or other similar payments in return for the use of patents or other rights, or by way ofcommission, for specific services performed or for management, or, except in the case of a bankingenterprise, by way of interest on moneys lent to the permanent establishment. Likewise, no accountshall be taken, in the determination of the profits of a permanent establishment, for amounts charged(otherwise than towards reimbursement of actual expenses), by the permanent establishment to thehead office of the enterprise or any of its other offices, by way of royalties, fees or other similarpayments in return for the use of patents or other rights, or by way of commission for specific servicesperformed or for management, or, except in the case of a banking enterprise, by way of interest onmoneys lent to the head office or any of its other offices.

4. No profits shall be attributed to a permanent establishment by reason of the mere purchase by thatpermanent establishment of goods or merchandise for the enterprise.

5. Insofar as it has been customary in a Contracting State to determine the profits to be attributed to apermanent establishment on the basis of an apportionment of the total profits of the enterprise to itsvarious parts, nothing in paragraph 2 shall preclude that Contracting State from determining the profitsto be taxed by such an apportionment as may be customary; the method of apportionment adoptedshall, however, be such that the result shall be in accordance with the principles contained in this

Article.

6. If the information available to the competent authority of a Contracting State is inadequate todetermine the profits to be attributed to the permanent establishment of a person, nothing in this

Article shall affect the application of any law or regulations of that Contracting State relating to thedetermination of the tax liability of that permanent establishment by making of an estimate of theprofits to be taxed of that permanent establishment by the competent authority of that ContractingState, provided that such law or regulations shall be applied, taking into account the informationavailable to the competent authority, consistently with the principles of this Article.

7. For the purpose of the preceding paragraphs, the profits to be attributed to the permanentestablishment shall be determined by the same method year by year unless there is good andsufficient reason to the contrary.

8. Where profits include items of income or gains which are dealt with separately in other Articles ofthis Agreement, then the provisions of those Articles shall not be affected by the provisions of this

Article.


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Article 8

International Traffic

1. Profits derived by an enterprise of a Contracting State from the operation of ships, aircraft or roadtransport vehicles in international traffic shall be taxable only in that Contracting State.

2. For the purposes of this Article, profits from the operation of ships, aircraft or road transport vehiclesin international traffic include:a) profits from the rental on a bareboat basis of ships, aircraft or road transport vehicles;b) profits from the use, maintenance or rental of containers, including trailers and related equipmentfor the transport of containers, used for the transport of goods or merchandise;where such rental or such use, maintenance or rental, as the case may be, is incidental to theoperation of ships, aircraft or road transport vehicles in international traffic.

3. The provisions of paragraphs 1 and 2 shall also apply to profits derived from the participation in apool, a joint business or an international operating agency.

Article 9

Associated Enterprises

1. Wherea) an enterprise of a Contracting State participates directly or indirectly in the management, control orcapital of an enterprise of the other Contracting State,b) the same persons participate directly or indirectly in the management, control or capital of anenterprise 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 orfinancial 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, byreason of those conditions, have not so accrued, may be included in the profits of that enterprise andtaxed accordingly.

2. Where a Contracting State includes in the profits of an enterprise of that Contracting State - andtaxes accordingly - profits on which an enterprise of the other Contracting State has been charged totax in that other Contracting State and the profits so included are profits which would have accrued tothe enterprise of the first-mentioned Contracting State if the conditions made between the twoenterprises had been those which would have been made between independent enterprises, then thatother Contracting State shall make an appropriate adjustment to the amount of the tax charged thereinon those profits. In determining such adjustment, due regard shall be had to the other provisions ofthis Agreement and the competent authorities of the Contracting States shall, if necessary, consulteach other.

Article 10

Dividends

1. Dividends paid by a company which is a resident of a Contracting State to a resident who is thebeneficial owner such dividends of the other Contracting State shall be taxable only in that otherContracting State.The provisions of this paragraph shall not affect the taxation of the company in respect of the profitsout of which the dividends are paid.

2. 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, participatingin profits, as well as income which is subjected to the same taxation treatment as income from sharesby the taxation laws of the Contracting State of which the company making the distribution is aresident.

3. The provisions of paragraph 1 shall not apply if the person who is the beneficial owner of the


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dividends, being a resident of a Contracting State, carries on business in the other Contracting Stateof which the company paying the dividends is a resident, through a permanent establishment situatedtherein, or performs in that other Contracting State independent personal services from a fixed basesituated therein, and the holding in respect of which the dividends are paid is effectively connectedwith such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14,as the case may be, shall apply.

4. Where a company which is a resident of a Contracting State derives profits or income from the otherContracting State, that other Contracting State may not impose any tax on the dividends paid by thecompany, except insofar as such dividends are paid to a resident of that other Contracting State whois the beneficial owner of the dividends or insofar as the holding in respect of which the dividends arepaid is effectively connected with a permanent establishment or a fixed base situated in that otherContracting State, nor subject the company's undistributed profits to a tax on the company'sundistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly ofprofits or income arising in such other Contracting State.

Article 11

Interest

1. Interest arising in a Contracting State and paid to a resident of the other Contracting State who isthe beneficial owner of such interest shall be taxable only in that other Contracting State.

2. The term "interest" as used in this Article means income from debt-claims of every kind, whether ornot secured by mortgage and whether or not carrying a right to participate in the debtor's profits, andin particular, income from government securities and income from bonds or debentures, includingpremiums and prices attaching to such securities, bonds or debentures. Penalty charges for latepayment shall not be regarded as interest for the purpose of this Article.

3. The provisions of paragraph 1 shall not apply if the beneficial owner of the interest, being a residentof a Contracting State, carries on business in the other Contracting State in which the interest arises,through a permanent establishment situated in that other Contracting State, or performs in that other

Contracting State independent personal services from a fixed base situated in that other ContractingState, and the debt-claim in respect of which the interest is paid is effectively connected with suchpermanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as thecase may be, shall apply.

4. Interest shall be deemed to arise in a Contracting State when the payer is a resident of thatContracting State. Where, however, the person paying the interest, whether he is a resident of aContracting State or not, has in a Contracting State a permanent establishment or a fixed base inconnection with which the indebtedness on which the interest is paid was incurred, and such interest isborne by such permanent establishment or fixed base, then such interest shall be deemed to arise inthe Contracting State in which the permanent establishment or fixed base is situated.

5. Where, by reason of a special relationship between the payer and the beneficial owner of the

interest, or between both of them and some other person, the amount of the interest, having regard tothe debt-claim for which it is paid, exceeds the amount which would have been agreed upon by thepayer and the beneficial owner in the absence of such relationship, the provisions of this Article shallapply only to the last-mentioned amount. In such case, the excess part of the payments shall remaintaxable according to the laws of each Contracting State, due regard being had to the other provisionsof this Agreement.

Article 12

Royalties

1. Royalties arising in a Contracting State, and paid to a resident of the other Contracting State maybe taxed in that other Contracting State.

2. However, such royalties may also be taxed in the Contracting State in which they arise and


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according to the laws of that Contracting State, but if the beneficial owner of the royalties is a residentof the other Contracting State, the tax so charged shall not exceed 10% (ten per cent) of the grossamount of such royalties.

3. The term "royalties" as used in this Article means payments of any kind received as a considerationfor the alienation of or the use of, or the right to use, any copyright of literary, artistic or scientific work

including cinematograph films and works on films, tapes or other means of reproduction for use inconnection with television or radio broadcasting, any patent, trade mark, design or model, plan, secretformula or process, or for information (know-how) concerning industrial, commercial or scientificexperience.

4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being aresident of a Contracting State, carries on business in the other Contracting State in which theroyalties arise, through a permanent establishment situated in that Contracting State, or performs inthat other Contracting State independent personal services from a fixed base situated in thatContracting State, and the right or property in respect of which the royalties are paid is effectivelyconnected with such permanent establishment or fixed base. In such case the provisions of Article 7 or

Article 14, as the case may be, shall apply.

5. Royalties shall be deemed to arise in a Contracting State when the payer is a resident of thatContracting State. Where, however, the person paying the royalties, whether he is a resident of aContracting State or not, has in a Contracting State a permanent establishment or a fixed base inconnection with which the liability to pay the royalties was incurred, and such royalties are borne bysuch permanent establishment or fixed base, then such royalties shall be deemed to arise in theContracting State in which the permanent establishment or fixed base is situated.

6. Where, by reason of a special relationship between the payer and the beneficial owner of theroyalties or between both of them and some other person, the amount of the royalties, having regardto the use, right or information for which they are paid, exceeds the amount which would have beenagreed upon by the payer and the beneficial owner in the absence of such relationship, the provisionsof this Article shall apply only to the last-mentioned amount. In such case, the excess part of thepayments shall remain taxable according to the laws of each Contracting State, due regard being had

to the other provisions of this Agreement.

Article 13

Capital Gains

1. Gains derived by a resident of a Contracting State from the alienation of immovable propertyreferred to in Article 6 and situated in the other Contracting State may be taxed in that otherContracting State.

2. Gains from the alienation of movable property forming part of the business property of a permanentestablishment which an enterprise of a Contracting State has in the other Contracting State or ofmovable property pertaining to a fixed base available to a resident of a Contracting State in the other

Contracting State for the purpose of performing independent personal services, including such gainsfrom the alienation of such a permanent establishment (alone or with the whole enterprise) or of suchfixed base, may be taxed in the other Contracting State.

3. Gains derived by an enterprise of a Contracting State from the alienation of ships, aircraft or roadtransport vehicles operated in international traffic or movable property pertaining to the operation ofsuch ships, aircraft or road transport vehicles shall be taxable only in that Contracting State.

4. Gains from the alienation of any property other than that referred to in paragraphs 1, 2 and 3 shallbe taxable only in the Contracting State of which the alienator is a resident.


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Article 14

Independent Personal Services

1. Income derived by an individual who is a resident of a Contracting State in respect of professionalservices or other activities of an independent character shall be taxable only in that Contracting State

unless he has a fixed base regularly available to him in the other Contracting State for the purpose ofperforming his activities. If he has or had such a fixed base, the income may be taxed in the otherContracting State but only so much of it as is attributable to that fixed base.

2. The term "professional services" includes especially independent scientific, literary, artistic,educational or teaching activities, as well as the independent activities of physicians, lawyers,engineers, architects, dentists and accountants.

Article 15

Dependent Personal Services

1. Subject to the provisions of Articles 16, 18, 19, 20 arid 21, salaries, wages and other similarremuneration derived by a resident of a Contracting State in respect of an employment shall betaxable only in that Contracting State unless the employment is exercised in the other ContractingState. If the employment is so exercised, such remuneration as is derived therefrom may be taxed inthat other Contracting State.

2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a ContractingState in respect of an employment exercised in the other Contracting State shall be taxable only in thefirst-mentioned Contracting State if all the following conditions are met:a) the resident is present in the other Contracting State for a period or periods not exceeding in theaggregate 183 days in the calendar year concerned;b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the otherContracting State;

c) the remuneration is not borne by a permanent establishment or a fixed base which the employerhas in the other Contracting State.

3. Notwithstanding the preceding provisions of this Article, remuneration derived in respect of anemployment exercised aboard ships, aircraft or road transport vehicles operated in international trafficby an enterprise of a Contracting State shall be taxable only in that Contracting State.

4. Ground staff, not exceeding two employees, appointed from head office of national air carrier orshipping enterprise of a Contracting State and who are nationals of that Contracting State, to the otherContracting State shall be exempted from taxes levied on their remunerations in that other ContractingState.

2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting

State in respect of an employment exercised in the other Contracting State shall be taxable only in thefirst-mentioned Contracting State if all the following conditions are met:a) the resident is present in the other Contracting State for a period or periods not exceeding in theaggregate 183 days in the calendar year concerned;b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the otherContracting State;c) the remuneration is not borne by a permanent establishment or a fixed base which the employerhas in the other Contracting State.

Article 16

Directors' Fees

Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity


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as a member of the board of directors or other similar organ of a company which is a resident of theother Contracting State may be taxed in that other Contracting State.

Article 17

Artistes and Sportsmen

1. Notwithstanding the provisions of Articles 14 and 15, income derived by a resident of a ContractingState as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, oras a sportsman, from his personal activities as such exercised in the other Contracting State, may betaxed in that other Contracting State.

2. Where income in respect of personal activities exercised by an entertainer or a sportsman in hiscapacity as such accrues not to the entertainer or the sportsman himself but to another person, thatincome may, notwithstanding the provisions of Articles 7, 14 and 15, be taxed in the Contracting Statein which the activities of the entertainer or sportsman are exercised.

3. The provisions of paragraphs 1 and 2 shall not apply to income derived by entertainers or

sportsmen who are residents of a Contracting State from personal activities as such exercised in theother Contracting State if their visit to that other Contracting State is substantially supported from thepublic funds of the first-mentioned Contracting State, including those of a local authority or statutorybody thereof, nor to income derived by a non-profit making organization in respect of such activitiesprovided no part of its income is payable to, or is otherwise available for the personal benefit of itsproprietors, founders or members.

Article 18

Pensions and Annuities

1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration andannuities paid to a resident of a Contracting State in consideration of past employment shall be

taxable only in that Contracting State.

2. As used in this Article:a) the terms "pensions and other similar remuneration" mean periodic payments made afterretirement in consideration of past employment or by way of compensations for injuries received inconnection with past employment.

b) the term "annuity" means a stated sum payable periodically at stated times during life, or during aspecified or ascertainable period of time, under an obligation to make the payments in return foradequate and full consideration in money or money's worth.

Article 19

Government Service

1. a) Salaries, wages and other similar remuneration, other than a pension, paid by a ContractingState or a local authority thereof to an individual in respect of services rendered to that ContractingState or subdivision or authority shall be taxable only in that Contracting State.b) However, such salaries, wages and other similar remuneration shall be taxable only in the otherContracting State if the services are rendered in that Contracting State and the individual is a residentof that Contracting State and who has fulfilled one of the following conditions:(1) is a national of that Contracting State;(2) did not become a resident of that Contracting State solely for the purpose of rendering theservices.

2. a) Any pension paid by, or out of funds created by, a Contracting State or a local authority

thereof to an individual in respect of services rendered to that Contracting State or authority shall betaxable only in that Contracting State.


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b) However, such pension shall be taxable only in the other Contracting State if the individual is aresident of, and a national of, that other Contracting State.

3. The provisions of Articles 15, 16 and 18 shall apply to salaries, wages and other similarremuneration and pensions in respect of services rendered in connection with a business carried onby a Contracting State or a local authority thereof.

Article 20

Professors, Teachers, Students and Trainees

1. Remuneration which a professor or teacher who is or was immediately before visiting a ContractingState a resident of the other Contracting State and who is present in the first-mentioned State for aperiod not exceeding three years for the purpose of carrying out advanced study or research or forteaching at a university, college, school or other similar educational institution receives for such anactivity shall not be taxed in the first-mentioned Contracting State, provided that such remunerationsarise from sources outside that Contracting State.

2. An individual who is or was immediately before visiting a Contracting State a resident of the other

Contracting State and who is temporarily present in the first-mentioned Contracting State solely as astudent at a university, college, school or other similar educational institution or as a trainee shall, fromthe date of his first arrival in that Contracting State in connection with that visit, be exempt from tax inthat Contracting State on all payments received for the purpose of his maintenance, education ortraining, provided that such payments arise from sources outside that Contracting State.

3. An individual who is or was immediately before visiting a Contracting State a resident of the otherContracting State and who is temporarily present in the first-mentioned Contracting State solely for thepurpose of study, research or training as a recipient of a grant, allowance or award from a scientific,educational, religious or charitable organization or under a technical assistance program entered intoby the Government of a Contracting State shall be exempt from tax in that Contracting State on:a) the amount of such a grant, allowance, or award,b) all payments received for the purpose of his maintenance, education or training, provided that such

payments arise from sources outside that Contracting State.

Article 21

Other Income

Items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Agreement shall be taxable only in that Contracting State.

Article 22

Capital

1. Capital represented by immovable property referred to in Article 6, owned by a resident of aContracting State and situated in the other Contracting State, may be taxed in that other ContractingState.

2. Capital represented by movable property forming part of the business property of a permanentestablishment which an enterprise of a Contracting State has in the other Contracting State or bymovable property pertaining to a fixed base available to a resident of a Contracting State in the otherContracting State for the purpose of performing independent personal services, may be taxed in thatother Contracting State.

3. Capital represented by ships, aircraft or road transport vehicles operated in international traffic byan enterprise of a Contracting State and by movable property pertaining to the operation of suchships, aircraft or road transport vehicles shall be taxable only in that Contracting State.


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4. All other elements of capital of a resident of a Contracting State shall be taxable only in thatContracting State.

Article 23

Elimination of Double Taxation

1.In the case of a resident of Croatia, double taxation shall be avoided as follows:Where a resident of Croatia derives income or owns capital which, in accordance with the provisionsof this Agreement, may be taxed in Kuwait. Croatia shall allow:a) as a deduction from the tax on the income of that resident, an amount equal to the income tax paidin Kuwait.b) as a deduction from the tax on the capital of that resident, an amount equal to the capital tax paidin Kuwait.Such deduction in either case shall not, however, exceed that part of the income tax or capital tax, ascomputed before the deduction in given, which is attributable, as the case may be, to the income orcapital which may be taxed in Kuwait,c) For the purposes of this Article the Kuwaiti Zakat mentioned in subparagraph b) of paragraph 3 of

Article 2 shall be considered an income tax.

2. In the case of a resident of Kuwait, double taxation shall be avoided as follows:Where a resident of Kuwait derives income or owns capital which, in accordance with the provisions ofthis Agreement, may be taxed in both Croatia and Kuwait, Kuwait shall allow as a deduction from thetax on the income of that resident, an amount equal to the income tax paid in Croatia; and as adeduction from the tax on the capital of that resident an amount equal to the capital tax paid in Croatia.Such deduction in either case shall not, however, exceed that part of the tax on income or on capital,as computed before the deduction is given, which is attributable, as the case may be, to the income orthe capital which may be taxed in Croatia.

Article 24

Non-Discrimination

1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxationor any requirement connected therewith, which is other or more burdensome than the taxation orconnected requirements to which nationals of that other Contracting State in the same circumstancesare or may be subjected.

2. The taxation on a permanent establishment which an enterprise of a Contracting State has in theother Contracting State shall not be less favourably levied in that other Contracting State than thetaxation levied on enterprises of that other State, carrying on the same activities. This provision shallnot be construed as obliging a Contracting State to grant to residents of the other Contracting Stateany personal allowances, reliefs and reductions for taxation purposes on account of civil status orfamily responsibilities which it grants to its own residents.

3. Notwithstanding the provisions of paragraphs 1 and 2, nothing in this Article shall affect the right ofeither Contracting State to grant an exemption or reduction of taxation in accordance with its domesticlaws, regulations or administrative practices to its own nationals who are residents of that ContractingState. Such exemption or reduction, however, shall not apply in respect of such proportion of thecapital of companies owned by persons who are nationals of the other Contracting State.

4. Nothing in this Article shall be construed as imposing a legal obligation on a Contracting State toextend to the residents of the other Contracting State, the benefit of any treatment, preference orprivilege which may be accorded to any other state or its residents by virtue of the formation of acustoms union, economic union, special agreements, a free trade area or by virtue of any regional orsub-regional arrangement relating wholly or mainly to movement of capital and/or taxation to which thefirst-mentioned Contracting State may be a party.

5.In this Article, the term "taxation" means taxes which are the subject of this Agreement.


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Article 25

Mutual Agreement Procedure

1. Where a person considers that the actions of one or both of the Contracting States result or willresult for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective

of the remedies provided by the domestic law of those Contracting States, present his case to thecompetent authority of the Contracting State of which he is a resident or, if his case comes underparagraph 1 of Article 24, to that of the Contracting State of which he is a national. The case must bepresented within three years from the first notification of the action resulting in taxation not inaccordance with the provisions of this Agreement.

2. The competent authority shall endeavour, if the objection appears to it to be justified and if it is notitself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with thecompetent authority of the other Contracting State, with a view to the avoidance of taxation which isnot in accordance with this Agreement. Any agreement reached shall be implemented notwithstandingany time limits in the domestic law of the Contracting States.

3. The competent authorities of the Contracting States shall endeavour to resolve by mutual

agreement any difficulties or doubts arising as to the interpretation or application of this Agreement.They may also consult together for the elimination of double taxation in cases not provided for in this

Agreement.

4. The competent authorities of the Contracting States may communicate with each other directly forthe purpose of reaching an agreement in the sense of the preceding paragraphs. When it seemsadvisable in order to reach agreement to have an oral exchange of opinions, such exchange may takeplace through a commission consisting of representatives of the competent authorities of theContracting States.

Article 26

Exchange of Information

1. The competent authorities of the Contracting States shall exchange such information as isnecessary for carrying out the provisions of this Agreement or of the domestic laws of the ContractingStates concerning taxes covered by this Agreement insofar as the taxation thereunder is not contraryto the Agreement. Any information received by a Contracting State shall be treated as secret in thesame manner as information obtained under the domestic laws of that Contracting State and shall bedisclosed only to persons or authorities (including courts and administrative bodies) involved in theassessment or collection of, the enforcement or prosecution in respect of, or the determination ofappeals in relation to, the taxes covered by this Agreement. Such persons or authorities shall use theinformation only for such purposes. They may disclose the information in public court proceedings orin judicial decisions.

2. In no case shall the provisions of paragraph 1 be construed so as to impose on a Contracting State

the obligation:a) to carry out administrative measures at variance with the laws and administrative practices of thator of the other Contracting State;b) to supply information which is not obtainable under the laws or in the normal course of theadministration of that or of the other Contracting State;c) to supply information which would disclose any trade, business, industrial, commercial orprofessional secret or trade process, or information, the disclosure of which would be contrary topublic policy (ordre public).


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Article 27

Members of Diplomatic Missions and Consular Posts

Nothing in this Agreement shall affect the fiscal privileges of members of a diplomatic mission or aconsular post under the general rules of international law or under the provisions of special

agreements.

Article 28

Entry into Force

Each of the Contracting States shall notify to the other, through diplomatic channels, the completion ofits internal legal procedures for the entry into force of this Agreement. This Agreement shall enter intoforce on the date of the later of these notifications and its provisions shall thereupon have effect inboth Contracting States:a) in respect of taxes withheld at source, for amounts paid or credited on or after the first day of

January of the year next following that in which this Agreement is signed;b) in respect of other taxes, for taxable periods beginning on or after the first day of January of theyear next following that in which this Agreement is signed.

Article 29

Termination

This Agreement shall remain in force for a period of five years and shall continue in force thereafter forsimilar period or periods unless either Contracting State notifies the other in writing through diplomaticchannels, six months before the expiry of the initial or any subsequent period, of its intention toterminate this Agreement. In such event, this Agreement shall cease to have effect in both ContractingStates:

a) in respect of taxes withheld at source, for amounts paid or credited on or after the first day ofJanuary of the year next following that in which the notice of termination is given; andb) in respect of other taxes, for taxable periods beginning on or after the first day of January of theyear next following that in which the notice of termination is given.


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Ugovor o izbjegavanju dvostrukog oporezivanja i sprječavanjuizbjegavanja plaćanja poreza na dohodak i na imovinu između

Republike Hrvatske i države Kuvajt

'Narodne novine - Međunarodni ugovori' br. 15/02

Primjenjuje se od 1. siječnja 2004.

Republika Hrvatska

i

Država Kuvajt,

u namjeri promicanja uzajamnih gospodarskih odnosa uklanjanjem poreznih prepreka krozUgovor o izbjegavanju dvostrukog oporezivanja i sprečavanju izbjegavanja plaćanja poreza na

dohodak i na imovinu

ustvrdile su kako slijedi:

Članak 1.

OSOBE NA KOJE SE PRIMJENJUJE UGOVOR

Ugovor se primjenjuje na rezidente jedne ili obje države ugovornice.

Članak 2.

POREZI NA KOJE SE PRIMJENJUJE UGOVOR

1. Ugovor se primjenjuje na poreze na dohodak i imovinu koje je uvela jedna od država ugovornica ilinjezina tijela lokalne samouprave i uprave, neovisno o načinu na koji se ubiru.

2. Porezima na dohodak i na imovinu smatraju se svi porezi uvedeni na ukupni dohodak, na ukupnuimovinu ili na dijelove dohotka ili imovine, uključujući poreze na dobit od otuđenja pokretne ilinepokretne imovine te poreze na ukupne iznose honorara i plaća koje društva isplaćuju, kao i porezena porast imovine.

3. Postojeći porezi na koje se primjenjuje ovaj Ugovor su posebno:

a) u slučaju Hrvatske: (1) porez na dobit;(2) porez na dohodak;(u daljnjem tekstu »hrvatski porez«);

b) u slučaju Kuvajta: (1) korporacijski porez na dobit;(2) doprinos od neto dobiti kuvajtskih dioničkih društava koji se plaća Kuvatskoj fondaciji za napredakznanosti (KFAS);(3) Zakat(u daljnjem tekstu »kuvajtski porez«).

4. Ovaj Ugovor primjenjuje se i na iste ili bitno slične poreze koji budu uvedeni od dana potpisivanjaovog Ugovora uz navedene poreze ili umjesto njih, sukladno zakonima države ugovornice. Nadležnatijela država ugovornica uzajamno će se obavještavati o svim bitnim promjenama u svojim poreznimzakonima.


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Članak 3.

OPĆE DEFINICIJE

1. Za potrebe ovog Ugovora, ako iz konteksta ne proizlazi drugačije:

a) izraz »Hrvatska« znači područje Republike Hrvatske kao i morska područja izvan vanjskih granicateritorijalnog mora, uključujući morsko dno i podzemlje, na kojima Republika Hrvatska, u skladu smeđunar odnim pravom i propisima Republike Hrvatske ostvaruje suverena prava i jurisdikciju;

b) izraz »Kuvajt« znači područje Države Kuvajt kao i bilo koje područje izvan teritorijalnog mora koje,sukladno međunarodnom pravu jest, ili u skladu s kuvajtskim propisima naknadno može biti određenokao područje na kojem Država Kuvajt ostvaruje suverena prava i jurisdikciju;

c) izrazi »država ugovornica« i »druga država ugovornica« ovisno o kontekstu označavaju RepublikuHrvatsku ili Državu Kuvajt;

d) izraz »osoba« uključuje fizičke osobe, društva i bilo koji drugi oblik udruživanja osoba;

e) izraz »državljanin« označava sve fizičke osobe koje imaju državnu pripadnost ili državljanstvo jedneod država ugovornica i svaku pravnu osobu, partnerstvo, udruženje ili druge osobe koji svoj statusizvode iz propisa koji vrijede u jednoj od država ugovornica;

f) izraz »društvo« označava svaku pravnu osobu ili druge osobe koji se u svrhe oporezivanja smatradruštvom ili pravnom osobom;

g) izraz »društvo države ugovornice« i »društvo druge države ugovornice« označavaju trgovačkodruštvo kojim upravlja rezident države ugovornice ili trgovačko društvo kojim upravlja rezident drugedržave ugovornice;

h) izraz »međunarodni promet« označava svaki prijevoz brodom, zrakoplovom ili cestovnimtransportnim vozilom koji obavlja društvo jedne od država ugovornica, osim ako se promet brodom,

zrakoplovom ili cestovnim transportnim vozilom obavlja samo između mjesta u drugoj državiugovornici;

i) izraz »porez« znači hrvatski porez ili kuvajtski porez ovisno o kontekstu, ali ne uključuje kazne nikamate koje se plaćaju po propisima bilo koje od država ugovornica, a odnose se na poreze na kojese ovaj Ugovor primjenjuje;

j) izraz »nadležno tijelo« znači:

(i) u slučaju Republike Hrvatske, ministra financija ili njegova ovlaštenog predstavnika,

(ii) u slučaju Države Kuvajt, ministra financija ili njegova ovlaštenog predstavnika.

2. U svrhu primjene ovog Ugovora, svaki izraz koji nije njime definiran imat će, osim ako sadržaj nezahtijeva drugačije, u državi ugovornici u svakom danom trenutku značenje koje u to doba ima premapropisima te države za potrebe poreza na koje se ovaj Ugovor primjenjuje, pri čemu značenje premaprimjenjivim poreznim propisima te države ugovornice ima prednost u odnosu na značenje koje tajizraz ima prema propisima druge države ugovornice.

Članak 4.

REZIDENT

1. U ovome ugovoru izraz »rezident države ugovornice« označava:

a) u slučaju Hrvatske: svaku osobu koja prema hrvatskim poreznim propisima podliježe oporezivanju

na temelju svoga prebivališta, boravišta, sjedišta, mjesta uprave ili nekog drugog obilježja sličnogznačenja,


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b) u slučaju Kuvajta: fizičku osobu s prebivalištem u Kuvajtu koja je kuvajtski državljanin, kao i društvokoje je osnovano u Državi Kuvajt.

2. Za svrhe stavka 1. rezidentima države ugovornice smatraju se i:

a) Vlada države ugovornice ili tijelo lokalne samouprave i uprave te države;

b) svaka vladina ustanova koja ima pravnu osobnost osnovana u toj državi ugovornici premapropisima javnog prava kao trgovačko društvo, središnja banka, fond, uprava, zaklada, agencija ilidruga slična pravna osoba;

c) svaku međuvladinu pravnu osobu osnovanu u toj državi ugovornici u čijem kapitalu ta državaugovornica ili lokalno tijelo vlasti ili vladina ustanova sudjeluje zajedno s drugim državama.

3. Ako je prema odredbama stavka 1. fizička osoba rezident obiju država ugovornica, onda se njezinstatus određuje sukladno sljedećim pravilima:

a) smatrat će se rezidentom one države u kojoj ima prebivalište;

b) ako ima prebivalište u objema državama, smatrat će se rezidentom one države s kojom ima najužeosobne i gospodarske veze (središte životnih interesa);

c) ako se ne može odrediti u kojoj državi ima središte životnih interesa ili ako u ni u jednoj državi nemaprebivalište, smatrat će se rezidentom samo one države ugovornice u kojoj ima uobičajeno boravište;

d) ako osoba ima uobičajeno boravište u objema državama ili ga nema ni u jednoj od njih, smatrat ćese razidentom samo one države ugovornice čiji je državljanin;

e) ako se njegov status ne može odrediti prema odredbama podstavaka od a)-d), nadležna tijeladržava ugovornica riješit će ovo pitanje međusobnim dogovorom.

4. Kad je sukladno odredbama stavka 1. pravna osoba rezident obiju država ugovornica, tada će sesmatrati rezidentom one države ugovornice u kojoj ima sjedište.

Članak 5.

STALNA POSLOVNA JEDINICA

1. Za svrhe ovog Ugovora izraz »stalna poslovna jedinica« označava stalno mjesto poslovanja prekokojega se poslovanje društva u cijelosti ili djelomično obavlja.

2. Izraz »stalna poslovna jedinica« uključuje posebno:

a) mjesto uprave;

b) podružnicu;

c) ured;

d) tvornicu;

e) radionicu;

f) rudnik, naftni ili plinski izvor, kamenolom ili neko drugo mjesto na kojem se obavlja istraživanje iliiskorištavanje prirodnih bogatstava.

3. Gradilište ili građevinski, montažni ili instalacijski projekt ili s tim povezana nadzorna djelatnost u

državi ugovornici smatraju se stalnom poslovnom jedinicom samo ako takav projekt ili djelatnost trajuviše od 9 mjeseci.


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4. Smatra se da pružanje usluga, uključujući usluge savjetovanja od strane društva države ugovorniceuz pomoć namještenika ili drugog osoblja zaposlenog za tu svrhu u drugoj državi ugovornici čini stalnuposlovnu jedinicu pod uvjetom da se takve aktivnosti za isti ili za neki povezani projekt obavljaju dužeod 6 mjeseci unutar razdoblja od 12 mjeseci.

5. Smatra se da društvo države ugovornice ima stalnu poslovnu jedinicu u drugoj državi ugovorniciako se oprema veće vrijednosti upotrebljava duže od 6 mjeseci unutar razdoblja od 12 mjeseci ili ako je ta oprema u drugoj državi ugovornici instalirana od strane tog društva, za njega i li po ugovoru snjime.

6. Korištenje instalacija, naftne platforme ili broda u državi ugovornici u svrhu istraživanja iliiskorištavanja prirodnih bogatstava predstavljaju stalnu poslovnu jedinicu samo ako traju duže od 9mjeseci.

7. Neovisno od prethodnih odredaba ovog članka, neće se smatrati da izraz »stalna poslovna jedinica« uključuje:

a) korištenje objekata isključivo za uskladištenje, izlaganje ili isporuku dobara ili robe koji pripadaju

društvu;

b) održavanje zaliha dobara ili robe koje pripadaju društvu isključivo u svrhu uskladištenja, izlaganja iliisporuke;

c) održavanje zaliha dobara ili robe koje pripadaju društvu isključivo u svrhu prerade koju obavljadrugo društvo;

d) održavanje stalnog mjesta poslovanja isključivo u svrhu kupnje dobara ili robe ili za prikupljanjepodataka za društvo;

e) održavanje stalnog mjesta poslovanja isključivo u svrhu obavljanja drugih pripremnih ili pomoćnihdjelatnosti za društvo;

f) održavanje stalnog mjesta poslovanja isključivo zbog kombinacije d jelatnosti spomenutih upodstavcima od a) do e) pod uvjetom da cjelokupna djelatnost stalnog mjesta poslovanja, koja jeposljedica te kombinacije, ima pripremno ili pomoćno značenje.

8. Neovisno o odredbama stavka 1. i 2, ako osoba koja nije zastupnik sa samostalnim statusom nakoju se odnosi stavak 9. – djeluje u ime društva te ima ovlaštenje da u državi ugovornici zaključujeugovore u ime tog društva i to tamo uobičajeno čini, smatrat će se da to društvo ima stalnu poslovnu jedinicu u toj državi ugovornici u odnosu na sve aktivnosti koje ta osoba poduzme za društvo, osimako su djelatnosti te osobe ograničene na djelatnosti navedene u stavku 7. koje, kada bi se obavljalepreko stalnog mjesta poslovanja, ne bi to stalno mjesto poslovanja činile stalnom poslovnom jedinicompema odredbama tog stavka.

9. Ne smatra se da društvo ima stalnu poslovnu jedinicu u državi ugovornici ukoliko svoje poslovanje utoj državi obavlja preko posrednika, generalnog komisijskog zastupnika ili drugog predstavnika sasamostalnim statusom ako te osobe rade u okviru svoje redovite poslovne djelatnosti. Međutim, akosu aktivnosti takvog posrednika u cijelosti ili najvećim dijelom posvećene takvom društvu ili drugimdruštvima koja su kontrolirana od strane takvog društva ili imaju većinski udio u njemu, on se nećesmatrati predstavnikom sa samostalnim statusom prema odredbama ovog stavka.

10. Činjenica da društvo koje je rezident države ugovornice kontrolira ili je u većinskom vlasništvudruštva koje je rezident druge države ugovornice ili koje obavlja svoju djelatnost u toj drugoj državi(preko poslovne jedinice ili na drugi način) sama po sebi ne znači da je ijedno od njih stalna poslovna jedinica drugog društva.


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Članak 6.

DOHODAK OD NEKRETNINA

1. Dohodak koji rezident jedne države ugovornice stekne od nekretnina koje se nalaze u drugoj državiugovornici (uključujući dohodak od poljoprivrede ili šumarstva), može se oporezivati u toj drugoj državi

ugovornici.

2. Izraz »nekretnina« ima značenje prema propisima države ugovornice u kojoj se predmetna imovinanalazi. U taj su izraz u svakom slučaju uključeni i dijelovi nekretnine, stoka i oprema koje se koriste upoljoprivredi i šumarstvu, stvarna prava na koje se primjenjuju odredbe općih propisa o vlasništvu nadzemljom, pravo plodouživanja nekretnine i prava na isplate u promjenjivom ili utvrđenom iznosu kaonaknade za iskorištavanje ili pravo na iskorištavanje rudnih nalazišta, izvora i drugih prirodnihbogatstava; brodovi, zrakoplovi i cestovna transportna vozila neće se smatrati nekretninama.

3. Odredbe stavka 1. primjenjuju se na dohodak koji se ostvaruje od izravnog iskorištavanja, davanja uzakup ili najam te na svaki drugi način korištenja nekretnine.

4. Odredbe stavaka 1. i 3. primjenjuju se i na dohodak od nekretnina društva i na dohodak od

nekretnina koje se koriste za obavljanje samostalne djelatnosti.

Članak 7.

DOBIT OD POSLOVANJA

1. Dobit društva države ugovornice oporezuje se samo u toj državi, osim ako društvo posluje u drugojdržavi ugovornici preko stalne poslovne jedinice koja se nalazi u toj drugoj državi ugovornici. Akodruštvo posluje ili je poslovalo na taj način, dobit društva može se oporezivati u toj drugoj državiugovornici, ali samo u onom iznosu koji bude ostvaren djelatnošću te stalne poslovne jedinice.

2. Ako drugačije nije propisano u stavku 3. ovoga članka, kada društvo države ugovornice posluje udrugoj državi ugovornici preko stalne poslovne jedinice koja se u njoj nalazi, u svakoj se državi

ugovornici smatra da stalna poslovna jedinica svojom djelatnošću ostvaruje dobit koju bi moglaostvariti kad bi bila zasebno i nezavisno društvo koje se bavi istim ili sličnim poslovanjem pod istim ilisličnim uvjetima te kad bi poslovala potpuno samostalno s društvom čija je stalna poslovna jedinica ilis drugim društvima s kojima posluje.

3. Pri utvrđivanju dobiti stalne poslovne jedinice priznaju se kao odbitak opravdani troškovi nastali zapotrebe stalne poslovne jedinice, uključujući upravne i opće administrativne troškove, bilo da su nastaliu državi u kojoj se nalazi stalna poslovna jedinica ili drugdje. Međutim, ne mogu se odbijati iznosi(osim za naknadu stvarno nastalih troškova) koji bi bili plaćeni od strane stalne poslovne jedinicesjedištu društva ili bilo kojoj drugoj stalnoj poslovnoj jedinici društva na ime autorskih naknada,honorara ili drugih sličnih naknada za korištenje patenta ili drugih prava, ili na ime provizije za posebneusluge ili za upravljanje društvom ili, osim u slučaju banke, na ime kamata na novčana sredstvaposuđena stalnoj poslovnoj jedinici. Pri određivanju dobiti stalne poslovne jedinice neće se također

uzimati u obzir iznosi koje bi sta lna poslovna jedinica zaračunala (osim za naknadu stvarno nastalihtroškova) sjedištu ili drugim stalnim poslovnim jedinicama na ime autorskih naknada, honorara ilisličnih naknada za korištenje patentnih ili drugih prava, ili na ime provizije za posebne usluge ili zaupravljanje društvom ili, osim u slučaju banke, na ime kamata na novčana sredstva posuđena sjedištudruštva ili bilo kojoj drugoj stalnoj poslovnoj jedinici.

4. Neće se smatrati da stalna poslovna jedinica ima dobit samo zbog toga što kupuje dobra ili robu zadruštvo.

5. Ako je u državi ugovornici uobičajeno utvrđivati dobit stalne poslovne jedinice na temelju raspodjeleukupne dobiti društva među različitim dijelovima istog, stavak 2. nikako ne sprječava tu državuugovornicu da takvom uobičajenom raspodjelom odredi oporezivu dobit; prihvaćeni način raspodjelemora, međutim, biti takav da rezultat bude u skladu s načelima sadržanim u ovom članku.

6. Ukoliko su podaci dostupni nadležnom tijelu države ugovornice nedostatni za određivanje dobiti


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stalne poslovne jedinice određene osobe, odredbe ovog članka neće utjecati na primjenu zakona ilipropisa te države ugovornice vezanih uz određivanje porezne obveze te stalne poslovne jediniceprocjenom njezine oporezive dobiti od strane nadležnog tijela te države ugovornice, uz uvjet da setakav zakon ili propis primjenjuje uzimajući u obzir podatke dostupne nadležnom tijelu i u skladu snačelima sadržanima u ovom članku.

7. Za potrebe prethodnih stavaka, dobit stalne poslovne jedinice određuje se na isti način svakegodine, osim ako ne postoji opravdan i dostatan razlog da se postupi drukčije.

8. Ako dobit uključuje dijelove dohotka ili primitaka koji su posebno uređeni u drugim člancima ovogUgovora, odredbe ovoga članka ne utječu na odredbe tih članaka.

Članak 8.

MEĐUNARODNI PROMET

1. Dobit društva države ugovornice od korištenja brodova, zrakoplova ili cestovnih transportnih vozila umeđunarodnom prometu oporezuju se samo u toj državi ugovornici.

2. Za potrebe ovog članka, dobit od korištenja brodova, zrakoplova ili cestovnih transportnih vozila umeđunarodnom prometu uključuje:

a) dobit od najma praznih brodova, zrakoplova ili cestovnih transportnih vozila;

b) dobit od korištenja, održavanja ili najma kontejnera, uključujući prikolice i srodnu opremu zatransport robe ili dobara;

pri čemu su takav najam ili takvo korištenje, održavanje ili najam ovisni o korištenju brodova,zrakoplova ili cestovnih transportnih vozila u međunarodnom prometu.

3. Odredbe stavaka 1. i 2. primjenjuje se i na dobit od udjela u konzorciju, zajedničkom poslovanju ili unekoj međunarodnoj agenciji.

Članak 9.

POVEZANA DRUŠTVA

1. Ako

a) društvo države ugovornice sudjeluje izravno ili neizravno u upravi, nadzoru ili kapitalu društva drugedržave ugovornice,

b) iste osobe sudjeluju izravno ili neizravno u upravi, nadzoru ili kapitalu društva države ugovornice idruštva druge države ugovornice,

i ako su u oba slučaja između ta dva društva u njihovim trgovačkim i financijskim odnosima utvrđeni iliodređeni uvjeti različiti od onih koji bi postojali između samostalnih društava, dobit koja bi se ostvarilakad takvi uvjeti ne bi postojali može se uključiti u dobit tog društva i sukladno tome oporezivati.

2. Ako država ugovornica u dobit društva te države uključi – i sukladno tome oporezuje – dobit za koju je društvo druge države ugovornice već oporezovano u toj drugoj državi, a takva dobit je ona koju biprvo društvo ostvarilo da su uvjeti dogovoreni između ta dva društva bili jednaki onima koje bimeđusobno dogovorila samostalna društva, tada će druga država na odgovarajući način prilagoditiiznos poreza koji je u njoj utvrđen na tu dobit. Pri toj prilagodbi trebaju se uzeti u obzir druge odredbeovog Ugovora a, ako je potrebno, nadležna tijela država ugovornica međusobno će se savjetovati.


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Članak 10.

DIVIDENDE

1. Dividende koje društvo rezident države ugovornice plaća rezidentu druge države ugovornice koji jestvarni korisnik dividendi mogu se oporezivati samo u toj drugoj državi.

Odredbe ovog stavka ne utječu na oporezivanje dobiti društva iz koje se plaćaju dividende.

2. Izraz »dividende« upotrijebljen u ovom članku označava dohodak od dionica, povlaštenih dionica ilipovlaštenih prava, radničkih dionica, osnivačkih dionica ili drugih prava koja nisu potraživanja duga,sudjelovanje u dobiti, kao i dohodak koji podliježe istom načinu oporezivanja kao i dohodak od dionicasukladno poreznim propisima države čiji je rezident društvo koje vrši raspodjelu.

3. Odredbe stavka 1. ovog članka ne prim jenjuju se ako osoba koja je nositelj prava na dividendu, akoja je rezident države ugovornice, obavlja poslovanje u drugoj državi ugovornici čiji je rezidentdruštvo koje preko stalne poslovne jedinice koja se nalazi u toj državi isplaćuje dividende ili u tojdrugoj državi obavlja samostalnu djelatnost iz stalnog središta u njoj, a pravo na temelju kojega sedividende isplaćuju je stvarno povezano sa takvom stalnom poslovnom jedinicom ili stalnim središtem.

U tom se slučaju primjenjuju odredbe članka 7. ili odredbe članka 14.

4. Ako društvo koje je rezident države ugovornice ostvaruje dobit ili dohodak iz druge državeugovornice, ta druga država ne može naplatiti nikakav porez na dividende koje isplaćuje to društvo,osim ako su te dividende plaćene rezidentu te druge države koji je nositelj prava na dividende iliukoliko je holding s obzirom na koji se dividende isplaćuju stvarno povezan sa stalnom poslovnom jedinicom ili sa stalnim središtem u toj drugoj državi, niti može oporezivati neraspodijeljenu dobitdruštva, pa čak ni onda ako se isplaćene dividende ili neraspodijeljena dobit u cijelosti ili djelomičnosastoje od dobiti ili dohotka nastalog u toj drugoj državi ugovornici.

Članak 11.

KAMATE

1. Kamate nastale u državi ugovornici i plaćene rezidentu druge države ugovornice, koji je i stvarnikorisnik tih kamata, mogu se oporezivati samo u toj drugoj državi ugovornici.

2. Izraz »kamate« za potrebe ovoga članka označava prihod od potraživanja svake vrste, bez obzira jesu li ta potraživanja osigurana zalogom ili ne, i bez obzira nose li ili ne pravo udjela u dobiti dužnika,a posebno prihod od vladinih vrijednosnica ili prihod od obveznica ili zadužnica, uključujući premije inagrade u svezi s tim vrijednosnicama, obveznicama ili zadužnicama. Zatezne kamate zbog kašnjenjapri isplati ne smatraju se kamatama u smislu ovog članka.

3. Odredbe stavka 1. ne primjenjuju se ako nositelj prava na kamatu koji je rezident države ugovorniceposluje u drugoj državi ugovornici u kojoj su te kamate nastale putem stalne poslovne jedinice koja seu njoj nalazi, ili u toj drugoj državi obavlja samostalnu djelatnost iz stalnog središta u toj drugoj državi,

a potraživanja na koja se kamate plaćaju je stvarno povezana s takvom stalnom poslovnom jedinicomili stalnim s jedištem. U tom se slučaju primjenjuju odgovarajuće odredbe članka 7. odnosno članka14.

4. Smatra se da kamate nastaju u državi ugovornici kad je isplatitelj rezident te države ugovornice.Međutim, ako isplatitelj kamata, bez obzira je li on rezident države ugovornice ili ne, u državiugovornici ima stalnu poslovnu jedinicu ili stalno sjedište u vezi s kojima je dugovanje na koje sekamate plaćaju nastalo, a takve kamate snosi stalna poslovna jedinica ili stalno sjedište, tada sesmatra da kamate nastaju u državi ugovornici u kojoj se nalazi stalna poslovna jedinica ili stalnosjedište.

5. Ako je, zbog posebnog odnosa između isplatitelja i nositelja prava na kamatu, ili između njih i nekedruge osobe, iznos kamata, uzimajući u obzir potraživanja na koje se kamate plaćaju, veći od iznosa

koji bi bio ugovoren između isplatitelja i nositelja prava na kamatu da nema takvog odnosa, odredbeovog članka primjenjuju se samo na zadnje spomenuti iznos. U takvom se slučaju višak plaćenog


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iznosa oporezuje sukladno propisima svake države ugovornice, uzimajući u obzir druge odredbe ovogUgovora.

Članak 12.

AUTORSKE NAKNADE

1. Autorske naknade nastale u državi ugovornici i isplaćene rezidentu druge države ugovornice moguse oporezivati u toj drugoj državi.

2. Međutim, takve naknade mogu se također oporezivati u državi ugovornici u kojoj su nastale, i to uskladu s propisima te države, ali ako je nositelj prava na autorsku naknadu rezident druge državeugovornice porez ne smije biti veći od 10% (deset postotaka) od bruto iznosa autorske naknade.

3. Izraz »autorske naknade« za potrebe ovoga članka označava sva plaćanja primljena kao naknadaza otuđenje ili korištenje, ili za pravo na korištenje, bilo kojeg autorskog prava na književno, umjetničkoili znanstveno d jelo, uključujući i kinematografske filmove, filmove ili vrpce ili druga sredstva zaemitiranje na radiju ili televiziji, kao i svakog patenta, zaštitnog znaka, uzorka ili modela, plana, tajneformule ili postupka, te informacija o industrijskom, komercijalnom ili znanstvenom iskustvu (know-

how).

4. Odredbe stavaka 1. i 2. ne primjenjuju se ako nositelj prava na autorsku naknadu koji je rezidentdržave ugovornice posluje u drugoj državi ugovornici u kojoj je ostvareno pravo na autorsku naknaduputem stalne poslovne jedinice u toj državi ugovornici, ili obavlja u toj drugoj državi ugovornicisamostalnu djelatnost iz stalnog sjedišta koje se u toj državi ugovornici nalazi, a prava ili imovina natemelju koje se autorske naknade isplaćuju su stvarno povezana s takvom stalnom poslovnom jedinicom ili stalnim sjedištem. U tom se slučaju primjenjuju odgovarajuće odredbe članka 7. odnosnočlanka 14.

5. Smatra se da autorske naknade nastaju u državi ugovornici kad je isplatitelj rezident te državeugovornice. Međutim, ako osoba koja isplaćuje autorske naknade, bez obzira je li ona rezident državeugovornice ili ne, u državi ugovornici ima stalnu poslovnu jedinicu ili stalno sjedište u svezi s kojim je

nastala obveza isplate autorske naknade, a takve naknade snosi ta stalna poslovna jedinica ili stalnosjedište, tada se smatra da takve naknade nastaju u državi ugovornici u kojoj se nalazi stalnaposlovna jedinica ili stalno sjedište.

6. Ako je zbog posebnog odnosa između isplatitelja i nositelja prava na autorsku naknadu ili izmeđunjih i neke druge osobe, iznos autorskih naknada, uzimajući u obzir korištenje, pravo ili podatke zakoje se takve naknade plaćaju, veći od iznosa koji bi bio ugovoren između isplatitelja i nositelja pravana autorsku naknadu da nema takva odnosa, odredbe ovog članka primjenjuju se samo na potonjiiznos. U takvom je slučaju višak plaćenog iznosa oporeziv sukladno propisima svake državeugovornice, uzimajući u obzir druge odredbe ovoga Ugovora.

Članak 13.

DOBIT OD OTUĐENJA IMOVINE

1. Dobit koju rezident države ugovornice ostvari od otuđenja nekretnina navedenih u članku 6., a kojese nalaze u drugoj državi ugovornici, može se oporezivati u toj drugoj državi ugovornici.

2. Dobit od otuđenja pokretne imovine koja je dio poslovne imovine stalne poslovne jedinice kojudruštvo države ugovornice ima u drugoj državi ugovornici, ili pokretne imovine koja pripada stalnomsjedištu rezidenta države ugovornice u drugoj državi ugovornici u svrhe obavljanja samostalnedjelatnosti, uključujući dobit od otuđenja takve stalne poslovne jedinice (same ili zajedno s cijelimdruštvom) ili takvog stalnog sjedišta, može se oporezivati u toj drugoj državi.

3. Dobit koju društvo države ugovornice ostvari od otuđenja brodova, zrakoplova ili cestovnihtranspor tnih vozila koji se koriste u međunarodnom prometu, ili pokretne imovine brodova, zrakoplovaili cestovnih transportnih vozila oporezuje se samo u toj državi ugovornici.


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4. Dobit od otuđenja imovine na koju se ne odnose stavci 1., 2. i 3. oporezuje se samo u državiugovornici čiji je rezident osoba koja otuđuje imovinu.

Članak 14.

SAMOSTALNA DJELATNOST

1. Dohodak koji ostvari fizička osoba koja je rezident države ugovornice od profesionalnih djelatnosti ilidrugih samostalnih djelatnosti oporezuje se samo u toj državi, osim ako ta fizička osoba u drugojdržavi ugovornici ima stalno sjedište koje joj redovito stoji na raspolaganju za obavljanje njezinihdjelatnosti. Ako fizička osoba ima ili je imala takvo stalno sjedište, dohodak se može oporezivati udrugoj državi ugovornici i to samo onaj dio dohotka koji je nastao vezano uz obavljanje djelatnosti utom stalnom sjedištu.

2. Izraz »profesionalne djelatnosti« uključuje posebno samostalne znanstvene, književne, umjetničke,obrazovne ili nastavne djelatnosti te samostalne djelatnosti liječnika, odvjetnika, inženjera, arhitekata,zubara i knjigovođa.

Članak 15.

NESAMOSTALNI RAD

1. Ako drugačije nije propisano odredbama čl. 16., 18., 19., 20. i 21., plaće i slična primanja kojerezident države ugovornice ostvari od nesamostalnog rada oporezuju se samo u toj državi, osim ako je riječ o nesamostalnom radu koja se obavlja u drugoj državi ugovornici. Ako je riječ o takvomnesamostalnom radu, primanja koja se od nje ostvare mogu se oporezivati u toj drugoj državiugovornici.

2. Neovisno o odredbama stavka 1, primanja od nesamostalnog rada koja rezident države ugovornice

ostvari u drugoj državi ugovornici oporezivat će se samo u prvoj državi ugovornici ako su ispunjeni svisljedeći uvjeti:

a) ako rezident boravi u drugoj državi ugovornici u razdoblju ili razdobljima koja u svome zbroju netraju ukupno duže od 183 dana u toj kalendar skoj godini;

b) ako primanja isplaćuje poslodavac koji nije rezident druge države ugovornice ili se ona isplaćuju unjegovo ime;

c) ako primanje ne tereti poslovnu jedinicu ili stalno sjedište koje poslodavac ima u toj drugoj državi.

3. Neovisno o prethodnim odredbama ovoga članka, primanja ostvarena od nesamostalne djelatnostina brodu, zrakoplovu ili u cestovnom transportnom vozilu koje u međunarodnom prometu koristi

društvo države ugovornice oporezivat će se samo u toj državi.

4. Zemaljsko osoblje koje broji do dva državljana države ugovornice koje uprava nacionalnezrakoplovne tvrtke ili brodarskog društva te države ugovornice imenuje kao svoje djelatnike na terenuu drugoj državi ugovornici bit će izuzeta od plaćanja poreza na primanja u toj drugoj državi ugovornici.

Članak 16.

NAKNADE ČLANOVA UPRAVE

Naknade članova uprave i druga slična plaćanja koja ostvari rezident države ugovornice u svojstvučlana uprave ili drugog sličnog tijela društva koje je rezident druge države ugovornice mogu se

oporezivati u toj drugoj državi ugovornici.


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Članak 17.

UMJETNICI I ŠPORTAŠI

1. Neovisno od odredaba članaka 14. i 15., dohodak koji od svoje samostalne djelatnosti u drugojdržavi ugovornici ostvari rezident države ugovornice kao izvođač, primjerice kao kazališni, filmski,

radijski ili televizijski umjetnik ili glazbenik te kao športaš, može se oporezivati u toj drugoj državiugovornici.

2. Ako dohodak od samostalne djelatnosti u svojstvu izvođača ili športaša ne pripada izvođaču ilisportašu, već nekoj drugoj osobi, taj se dohodak neovisno o odredbama članaka 7., 14. i 15. možeoporezivati u državi ugovornici u kojoj izvođač ili športaš obavlja svoju djelatnost.

3. Odredbe stavaka 1. i 2. ne primjenjuju se na dohodak izvođača ili sportaša koji su rezidenti državeugovornice ako taj dohodak ostvare od djelatnosti u drugoj državi ugovornici u okviru posjete koja je ubitnom dijelu ostvarena uz potporu državnih institucija države ugovornice, uključujući i jedinice lokalnesamouprave i uprave i njihova tijela, kao ni na dohodak koji iz istih aktivnosti ostvari neprofitnaorganizacija, ali samo ako se niti jedan dio tog dohotka ne plaća niti na drugi način stavlja naraspolaganje za osobni probitak vlasnika, osnivača ili članova organizacije.

Članak 18.

MIROVINE I ANUITETI

1. Ako drugačije nije propisano odredbama članka 19. stavka 2., mirovine i druga slična primanja ianuiteti isplaćeni rezidentu države ugovornice s obzirom na njegov prijašnji nesamostalni radoporezuju se samo u toj državi ugovornici.

2. U smislu ovog članka:

a) izraz »mirovine i druga slična primanja« označava povremena davanja nakon umirovljenja plaćena

s obzirom na bivše zaposlenje ili na ime naknade štete za ozljede nastale u svezi bivšeg zaposlenja;

b) izraz »anuitet« označava određenu svotu koja se kao protuobveza za odgovarajuću i potpunuuplatu novca ili novčane protuvrijednosti povremeno plaća u određenom vremenu tijekom života ilitijekom određenog ili odredivog vremenskog razdoblja.

Članak 19.

DRŽAVNA SLUŽBA

1. a) Plaće, honorari i druga slična primanja (osim mirovine) koja država ugovornica ili njeno tijelolokalne samouprave i uprave isplati fizičkoj osobi za rad u državnoj službi za tu državu ugovornicu iliza rad u njezinim tijelima lokalne samouprave i uprave oporezuju se samo u toj državi ugovornici.

b) Takve se plaće, honorari i druga slična primanja, međutim, oporezuju samo u drugoj državiugovornici ako se ta služba obavlja u toj državi i ako je fizička osoba rezident te države, te ako upotpunosti zadovoljava jedan od sljedećih uvjeta:

(1) da je državljanin te države;

(2) da nije postao rezident te države samo radi obavljanja te službe.

2. a) Mirovine koje fizičkoj osobi plaća država ugovornica, njezina jedinica lokalne samouprave iliuprave, ili iz fondova te države ili njezine jedinice lokalne samouprave i uprave za službu za tu državuili njezino tijelo lokalne samouprave i uprave oporezuju se samo u toj državi.

b) Te mirovine, međutim, oporezuju se samo u drugoj državi ugovornici ako je fizička osoba rezident idržavljanin te druge države ugovornice.


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3. Odredbe članaka 15., 16. i 18. primjenjuju se na plaće, honorare i druge slične primitke i mirovinekoje se odnose na službu u svezi s djelatnošću države ugovornice ili njenog tijela lokalne samoupraveili uprave.

Članak 20.

PROFESORI, NASTAVNICI, STUDENTI I VJEŽBENICI

1. Primitke koje ostvari profesor ili nastavnik koji jest ili je neposredno prije posjete državi ugovornicibio rezident druge države ugovornice, a koji u toj državi ugovornici boravi ne više od tri godine radiznanstvenih studija ili istraživanja ili radi nastavne djelatnosti na sveučilištu, visokoj školi ili drugojobrazovnoj ustanovi neće se oporezivati u prvoj državi ugovornici, uz uvjet da ti primici proizlaze izizvora izvan te države ugovornice.

2. Fizička osoba koja jest ili je neposredno prije posjeta državi ugovornici bila rezident druge državeugovornice, a koja privremeno boravi u prvoj državi ugovornici isključivo kao student sveučilišta,visoke škole, srednje škole ili druge slične obrazovne ustanove ili kao vježbenik bit će od dana prvogdolaska u tu državu ugovornicu u svezi sa školovanjem izuzeta od plaćanja poreza u toj državi

ugovornici na sve primitke ostvarene radi njenog uzdržavanja, obrazovanja ili obuke, uz uvjet da takvaplaćanja proizlaze iz izvora izvan te države ugovornice.

3. Fizička osoba koja jest ili je neposredno prije posjeta državi ugovornici bila rezident druge državeugovornice i koja privremeno boravi u prvoj državi ugovornici isključivo radi studija, istraživanja iliobuke kao primatelj stipendije, potpore ili nagrade koju daje znanstvena, obrazovna, vjerska ilihumanitarna organizacija, ili je ostvarena u sklopu programa tehničke pomoći u koju je uključena vladadržave ugovornice, bit će oslobođena od plaćanja poreza toj državi ugovornici na:

a) iznos takve stipendije, potpore ili nagrade;

b) sve primitke primljene u svrhu svog uzdržavanja, obrazovanja ili obuke uz uvjet da takva plaćanjaproizlaze iz izvora izvan te države ugovornice.

Članak 21.

OSTALI DOHODAK

Oni dijelovi dohotka rezidenta države ugovornice koji nisu navedeni u prethodnim člancima ovogUgovora oporezuju se samo u toj državi ugovornici, bez obzira na to otkud proizlaze.

Članak 22.

IMOVINA

1. Imovina rezidenta države ugovornice koja se u smislu članka 6. sastoji od nekretnina koje se nalazeu drugoj državi ugovornici, može se oporezivati u toj drugoj državi ugovornici.

2. Imovina koja se sastoji od pokretnina koje čine dio sredstava poslovne imovine stalne poslovne jedinice koju društvo jedne države ugovornice ima u drugoj državi ugovornici ili pokretnina kojepripadaju stalnom sjedištu koje rezident države ugovornice ima radi obavljanja samostalnog rada udrugoj državi ugovornici, može se oporezivati u toj drugoj državi.

3. Brodovi, zrakoplovi i cestovna transportna vozila koja se kor iste u međunarodnom prometu odstrane društva države ugovornice te pokretnine vezane uz korištenje pomorskih brodova, zrakoplova icestovnih transportnih vozila oporezuju se samo u toj državi ugovornici.

4. Svi drugi sastavni dijelovi imovine rezidenta države ugovornice oporezuju se samo u toj državiugovornici.


26/28

Članak 23.

IZBJEGAVANJE DVOSTRUKOG OPOREZIVANJA

1. Za rezidente Hrvatske dvostruko oporezivanje izbjegava se na sljedeći način:

Ako rezident Hrvatske ostvari dohodak ili stekne imovinu koji se, u skladu s odredbama ovog Ugovora,može oporezivati u Kuvajtu, Hrvatska će odobriti:

a) kao odbitak od poreza na dohodak tog rezidenta iznos koji je jednak porezu na dohodak plaćenomu Kuvajtu,

b) kao odbitak od poreza na imovinu tog rezidenta iznos koji je jednak porezu na imovinu plaćenom uKuvajtu.

Takav odbitak ne može, međutim, ni u kom slučaju biti veći od dijela poreza na dohodak ili imovinuutvrđenog prije odbitka, a koji potječe od dohotka odnosno imovine koji su oporezivi u Kuvajtu.

c) U svrhu ovog članka kuvajtski porez Zakat spomenut u podstavku b) stavka 3. članka 2. smatrat će

porezom na dohodak.

2. Za rezidente Kuvajta, dvostruko oporezivanje izbjegava se kako slijedi u nastavku:

Ako rezident Kuvajta ostvari dohodak ili stekne imovinu koja se, u skladu s odredbama ovog Ugovora,može oporezivati i u Hrvatskoj i u Kuvajtu, Kuvajt će odobriti kao odbitak od poreza na dohodak togrezidenta iznos jednak porezu na dohodak plaćenom u Hrvatskoj; a kao odbitak od poreza na imovinutog rezidenta iznos jednak porezu na imovinu plaćenom u Hrvatskoj.

Takav odbitak ne može, međutim, ni u kom slučaju biti veći od dijela poreza na dohodak ili imovinuutvrđenog prije odbitka, a koji potječe od dohotka odnosno imovine koji su oporezivi u Hrvatskoj.

Članak 24.

JEDNAKO POSTUPANJE

1. Državljani države ugovornice u drugoj državi ugovornici ne smiju biti podvrgnuti nikakvomoporezivanju ili obvezi ispunjavanja s njime povezanim uvjetima, ako se to razlikuje ili predstavlja većiteret od oporezivanja i s njime povezanim uvjetima kojima podliježu ili mogu podlijegati državljani tedruge države u istim okolnostima

dtc agreement between kuwait and croatia

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