Certification Applications for the Commonwealth of Independent States

For the purposes of applying the income tax treaties, the Commonwealth of Independent States includes:

Armenia

Azerbaijan

Belarus

Kyrgyzstan

Moldova

Tajikistan

Turkmenistan

Uzbekistan

The Commonwealth of Independent States does not accept the usual wording on the Form 6166, Certification Program Letterhead.

The U.S. Competent Authority has agreed to special language for the Commonwealth of Independent States certification. When certifying, use the paragraphs specifically established for Commonwealth of Independent States. For example, a corporation's certification for Azerbaijan would read "I certify that the above-named corporation is a U.S. corporation, and a resident of the United States of America in the sense of the Income Tax Treaty between the U.S.S.R. and U.S.A. currently applied to the Republic of Azerbaijan, a member of the Commonwealth of Independent States."

Georgia is no longer a member of the Commonwealth of Independent States; therefore, its certification must not make any reference to it. For example, a corporation's certification for Georgia must read "I certify that the above-named corporation is a U.S. corporation, and a resident of the United States of America in the sense of the Income Tax Treaty between the U.S.S.R. and U.S.A. currently applied to Georgia."

When all certification requirements have been met, issue certification.