1. Компетентные органы Договаривающихся Государств
обмениваются той информацией, которая необходима для
осуществления настоящего Соглашения или национального
законодательства Договаривающихся Государств в отноше-
нии налогов, подпадающих под действие настоящего Со-
глашения, если только вытекающее из этого законода-
тельства налогообложение не противоречит настоящему
Соглашению. Обмен информацией не ограничивается поло-
жениями статьи 1 настоящего Соглашения. Любая получен-
ная Договаривающимся Государством информация должна
считаться конфиденциальной так же, как информация,
получаемая на основании национального законодательства
этого Государства, и может быть предоставлена только
лицам или органам (включая суды и административные
органы), которые занимаются начислением или взиманием
налогов, принудительным взысканием или уголовным
преследованием, либо принятием решений по возраже-
ниям и жалобам в отношении налогов, подпадающих под
действие настоящего Соглашения. Эти лица или органы
могут использовать информацию только в указанных це-
лях. Они могут раскрывать данную информацию в ходе
открытых судебных заседаний или в судебных решениях.
2. Ни в каком случае положения пункта 1 настоящего
Соглашения не должны толковаться как обязывающие
Договаривающееся Государство:
a) проводить для предоставления информации админи-
стративные меры, противоречащие законодательству
или административной практике этого или другого До-
говаривающегося Государства;
b) предоставлять информацию, которую нельзя получить
по законодательству или в ходе обычной администра-
тивной практики этого или другого Договаривающегося
Государства;
c) предоставлять информацию, которая раскрывала бы
какую-либо торговую, предпринимательскую, промы-
шленную или профессиональную тайну либо торговый
процесс, или информацию, раскрытие которой проти-
воречило бы государственной политике (общественному
порядку).
de-kyrgyzstan-2006-base | BGBl. 2006 II S. 1066 | signed 2005-12-01 | published 2006-12-07 | Signed: 2005-12-01 | Gazette publication: 2006-12-07
Source form
official-publication PDF with native text layer; reader is a machine transcription
Source scope
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
This reader supplies German and Russian native-source transcriptions. The signing clause also identifies Kyrgyz (ky) as authentic; that third version is NOT supplied here. Missing here does not mean globally unavailable. No translation, full-language, current-law, or human-review claim. Unreviewed coordinate-based machine transcription of this original source edition only. Printed line breaks, hyphens and uncertain token spacing are retained, not silently corrected. Treaty preamble, closing formula, protocol and shared signatures are separate retained assets, not part of the last article. Full supplements: /review/de-kyrgyzstan-2006-base/. PDF page links identify pages, not verified paragraph correspondence.
Review status
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Currentness
Original source edition; not a verified current-law consolidation. Unknown as current law. Signed 2005-12-01; consent law 2006-12-02; gazette publication 2006-12-07. Edition ID year is not a signature date. Treaty entry into force: 2006-12-22. Roster general application: 2007-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 22. Dezember 2006. Evidence is the retained 2026-10-01 agent audit of source PDF, 2026-01-01 roster and cached official HTML, not a fresh current-law determination. Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
Protocols and later instruments
Printed signature protocol retained separately and not merged into articles. Roster future-instrument/negotiation entry (NOT proof of operative amendment): Kirgisistan R-P P: 15.11.2023 KR KR. P = Paraphierung (initialled), NOT signature; U = signed, ratification pending; V = negotiation. R-P protocol/R-A replacement. MLI application and complete later amendments, replacements or suspensions are NOT verified. No developments after the retained roster snapshot are certified. This is NOT a current consolidated instrument. Source-triage warnings: Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
BGBl. 2006 II S. 1066 | de-kyrgyzstan-2006-base | de-kyrgyzstan-2006-base | BGBl. 2006 II S. 1066 | signed 2005-12-01 | published 2006-12-07 | Signed: 2005-12-01 | Gazette publication: 2006-12-07 | Article 26 | ru | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-kyrgyzstan-2006-base/ru/articles/article-26/
Source, edition and limits
Source edition
de-kyrgyzstan-2006-base | BGBl. 2006 II S. 1066 | signed 2005-12-01 | published 2006-12-07 | Signed: 2005-12-01 | Gazette publication: 2006-12-07
Source form
official-publication PDF with native text layer; reader is a machine transcription
Source scope
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
This reader supplies German and Russian native-source transcriptions. The signing clause also identifies Kyrgyz (ky) as authentic; that third version is NOT supplied here. Missing here does not mean globally unavailable. No translation, full-language, current-law, or human-review claim. Unreviewed coordinate-based machine transcription of this original source edition only. Printed line breaks, hyphens and uncertain token spacing are retained, not silently corrected. Treaty preamble, closing formula, protocol and shared signatures are separate retained assets, not part of the last article. Full supplements: /review/de-kyrgyzstan-2006-base/. PDF page links identify pages, not verified paragraph correspondence.
Review status
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Currentness
Original source edition; not a verified current-law consolidation. Unknown as current law. Signed 2005-12-01; consent law 2006-12-02; gazette publication 2006-12-07. Edition ID year is not a signature date. Treaty entry into force: 2006-12-22. Roster general application: 2007-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 22. Dezember 2006. Evidence is the retained 2026-10-01 agent audit of source PDF, 2026-01-01 roster and cached official HTML, not a fresh current-law determination. Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
Protocols and later instruments
Printed signature protocol retained separately and not merged into articles. Roster future-instrument/negotiation entry (NOT proof of operative amendment): Kirgisistan R-P P: 15.11.2023 KR KR. P = Paraphierung (initialled), NOT signature; U = signed, ratification pending; V = negotiation. R-P protocol/R-A replacement. MLI application and complete later amendments, replacements or suspensions are NOT verified. No developments after the retained roster snapshot are certified. This is NOT a current consolidated instrument. Source-triage warnings: Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.