Approved by the Solution of SRNS of May 20, 2005 No. 173

Recommendations about application of the international treaties signed within EurAsEC, on avoidance of double taxation and prevention of evasion from the taxation (concerning taxes on the income (capital) and property) regarding confirmation of the tax residence and the amounts of the paid taxes in state members of EurAsEC

These Recommendations are developed for the purposes of application of provisions of international treaties - the agreements (conventions) signed within EurAsEC, on avoidance of double taxation and prevention of evasion from the taxation concerning taxes on the income (capital) and property regarding confirmation of the tax residence and the amounts of the paid taxes in state members of EurAsEC.

Agreements (convention) on avoidance of double taxation and prevention of tax avoidance concerning taxes on the income (capital) and property (further - the international agreements) are signed by the states for the purpose of exception of cases of the double taxation arising in case of application of national treatment of the taxation by two states to the same income of person with the permanent residence in one of the State Parties received by it from activities which framework went out of one state. Provisions of international treaties are applied in relation to the income and property of tax residents of the State Parties that found reflection in the article "Persons to Whom the Agreement Is Applied". The concept "the tax resident (person with the permanent residence)" (further - the tax resident) reveals in the article "Resident" which contain the concept of residence for the organizations and physical persons for the purpose of:

- determinations of the group of people to which regulations of the international treaty are applied;

- problem resolutions of double taxation which arose because of double residence (treats cases when owing to application of regulations of the legislation by the state person undertakes to pay tax in the amount applied to tax residents of this state in connection with certain conditions of its stay in this state);

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info