AGREEMENT BETWEEN THE GOVERNMENT OF THE RUSSIAN FEDERATION AND GOVERNMENT OF THE REPUBLIC OF CROATIA

of October 2, 1995

About avoidance of double taxation concerning taxes on the income and property

The government of the Russian Federation and the Government of the Republic of Croatia, wishing to sign the Agreement on avoidance of double taxation concerning taxes on the income and property,

agreed as follows:

Article 1. Persons to whom the Agreement is applied

This agreement is applied to persons who are residents of one or both Contracting States.

Article 2. Taxes to which the Agreement extends

1. This agreement is applied to taxes on the income and property, the collectable Contracting State, its political division or regional authorities irrespective of method of their collection.

2. All taxes levied from total of income, the total amount of property or from separate elements of the income or property including the increment value duties of property and on the income from alienation of personal or real estate are considered as taxes on the income and property.

3. The operating taxes to which this agreement is applied:

a) in the Russian Federation:

i) income taxes (income) of the companies and organizations,

ii) the income tax from physical persons,

iii) property tax of the companies and

iv) property tax of physical persons

(further referred to as "the Russian tax");

b) in the Republic of Croatia:

(i) income tax,

(ii) tax on the income

(further referred to as "the Croatian tax").

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