MEMORANDUM OF UNDERSTANDING WITH RESPECT TO CERTAIN PROVISIONS OF THE CONVENTION BETWEEN THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN AND THE GOVERNMENT OF THE UNITED STATES OF AMERICA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND CAPITAL, SIGNED IN ALMATY ON OCTOBER 24, 1993 　　1. WITH REFERENCE TO PARAGRAPH 5 OF ARTICLE 6 (BUSINESS PROFITS): 　　It is understood that this provision will be applied only in exceptional cases. Where books and records audited by a certified public accountant are available to or readily obtainable by the competent authority, they will be considered adequate information on which gross income and deductions may be determined in order to measure the net income subject to tax. 　　2. WITH REFERENCE TO PARAGRAPH 1c) ARTICLE 14 (INDEPENDENT PERSONAL SERVICES) AND PARAGRAPH 2a) OF ARTICLE 15 (INCOME FROM EMPLOYMENT): 　　The reference to "183 days in any consecutive twelve month period" or "183 days in any twelve month period" means "183 days in any twelve month period beginning or ending in the taxable year concerned". 　　3. WITH REFERENCE TO PARAGRAPH 1c) OF ARTICLE 21 (LIMITATION ON BENEFITS): 　　It is understood that the term "officially recognized exchange", includes an exchange that is officially recognized by either contracting state and that is agreed upon by the competent authorities of both contracting states. 　　4. WITH REFERENCE TO POINT 3a) OF THE PROTOCOL: 　　It is understood that the phrase "both contracting states shall apply that lower rate" means that both contracting states agree to promptly amend the convention to incorporate that lower rate. 　　5. WITH REFERENCE TO ARTICLE 26 (EXCHANGE OF INFORMATION): 　　Notwithstanding any provision of the law of either contracting state, the information that may be exchanged under this article includes information from bank documents, including bank documents of third parties involved in transactions with taxpayer(s), and the information will be made available in civil, as well as criminal tax investigations.