Rządowy projekt ustawy o ratyfikacji Umowy o partnerstwie i współpracy ustanawiającej partnerstwo między Wspólnotami Europejskimi i ich Państwami Członkowskimi, z jednej strony, a Republiką Tadżykistanu, z drugiej strony, sporządzonej w Luksemburgu dnia 11 października 2004 r.

ARTICLE 36

1.
The most-favoured-nation treatment granted in accordance with the provisions of this Title
shall not apply to the tax advantages which the Parties are providing, or will provide in the future,
on the basis of agreements to avoid double taxation or of other tax arrangements.

2.
Nothing in this Title shall be construed as preventing the adoption or enforcement by the
Parties of any measure aimed at preventing the avoidance or evasion of taxes pursuant to the tax
provisions of agreements to avoid double taxation, other tax arrangements or domestic fiscal
legislation.

3.
Nothing in this Title shall be construed as preventing Member States or the Republic of
Tajikistan from distinguishing, in the application of the relevant provisions of their fiscal
legislation, between taxpayers who are not in identical situations, in particular as regards their place
of residence.
CE/TJ/L/en 34

ARTICLE 37

Without prejudice to Article 24, no provision of Chapters II, III and IV shall be interpreted as
giving the right to:

–
nationals of the Member States or of the Republic of Tajikistan respectively to enter, or stay
in, the territory of the Republic of Tajikistan or the Community respectively in any capacity
whatsoever, and in particular as a shareholder or partner in a company or manager or
employee thereof or supplier or recipient of services;

– Community
subsidiaries
or
branches of Tajik companies to employ, or have employed,
nationals of the Republic of Tajikistan in the territory of the Community;

–
Tajik subsidiaries or branches of Community companies to employ, or have employed,
nationals of the Member States in the territory of the Republic of Tajikistan;

–
Tajik companies or Community subsidiaries or branches of Tajik companies to supply Tajik
persons to act for and under the control of, other persons under temporary employment
contracts;

–
Community companies or Tajik subsidiaries or branches of Community companies to supply
workers who are nationals of the Member States under temporary employment contracts.
CE/TJ/L/en 35

CHAPTER V

CURRENT PAYMENTS AND CAPITAL


ARTICLE 38

1.
The Parties undertake to authorise in freely convertible currency any payments on the current
account of the balance of payments between residents of the Community and of the Republic of
Tajikistan connected with the movement of goods, services or persons made in accordance with the
provisions of this Agreement.

2.
With regard to transactions on the capital account of the balance of payments, from entry into
force of this Agreement, the free movement of capital shall be ensured for the purposes of direct
investments made in companies formed in accordance with the laws of the host country,
investments made in accordance with the provisions of Chapter II, and the liquidation or
repatriation of these investments and of any profit stemming therefrom.

3.
Without prejudice to paragraph 2 or to paragraph 5, as from the entry into force of this
Agreement, no new foreign exchange restrictions shall be introduced on the movement of capital
and current payments connected therewith between residents of the Community and Tajikistan and
nor shall the existing arrangements be made more restrictive.
CE/TJ/L/en 36

4.
The Parties shall consult each other with a view to facilitating the movement of forms of
capital other than those referred to in paragraph 2 between the Community and the Republic of
Tajikistan in order to promote the objectives of this Agreement.

5.
With reference to the provisions of this Article, until full convertibility of the Tajik currency
within the meaning of Article VIII of the Articles of Agreement of the International Monetary Fund
(IMF) is introduced, the Republic of Tajikistan may in exceptional circumstances apply exchange
restrictions connected with the granting or taking-up of short- and medium-term financial credits to
the extent that such restrictions are imposed on Tajikistan for the granting of such credits and are
permitted according to the Republic of Tajikistan's status under the IMF. The Republic of
Tajikistan shall apply these restrictions in a non-discriminatory manner. They shall be applied in
such a manner as to cause the least possible disruption to this Agreement. the Republic of
Tajikistan shall inform the Cooperation Council promptly of the introduction of such measures and
of any changes therein.

6.
Without prejudice to paragraphs 1 and 2, where, in exceptional circumstances, movements of
capital between the Community and the Republic of Tajikistan cause, or threaten to cause, serious
difficulties for the operation of exchange-rate policy or monetary policy in the Community or
Tajikistan, the Community and the Republic of Tajikistan respectively may take safeguard
measures with regard to movements of capital between the Community and the Republic of
Tajikistan for a period not exceeding six months, if such measures are strictly necessary.
CE/TJ/L/en 37

CHAPTER VI

INTELLECTUAL, INDUSTRIAL AND COMMERCIAL PROPERTY PROTECTION


ARTICLE 39

1.
Pursuant to the provisions of this Article and of Annex IV, the Republic of Tajikistan shall
continue to improve the protection of intellectual, industrial and commercial property rights in order
to provide, by the end of the fifth year after the entry into force of this Agreement, a level of
protection similar to that existing in the Community, including effective means of enforcing such
rights.

2.
By the end of the fifth year after entry into force of this Agreement, the Republic of Tajikistan
shall accede to the multilateral conventions on intellectual, industrial and commercial property
rights referred to in paragraph 1 of Annex IV to which Member States are parties or which are de
facto applied by Member States, according to the relevant provisions contained in these
conventions. For implementation of this provision, the Community will provide support wherever
possible.
CE/TJ/L/en 38