Agreement between the Government of the Russian Federation and Government of the Republic of Moldova on avoidance of double taxation of the income and property and prevention of tax avoidance

of April 12, 1996

Government of the Russian Federation and Government of the Republic of Moldova,

wishing to sign the Agreement on avoidance of double taxation of the income and property and prevention of tax avoidance,

agreed as follows:

Article 1 of Person to which 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 the taxes on the income and property levied in the Contracting State irrespective of method of their collection.

2. All taxes levied from total of income or property value or on their separate elements are considered as taxes on the income and property.

3. Taxes to which this agreement extends are:

a) in the Russian Federation:

- income tax (income) of the companies and organizations;

- the income tax from physical persons;

- property tax of the companies;

- property tax of physical persons;

b) in the Republic of Moldova:

- income tax (income) of the companies;

- the income tax from physical persons;

- property tax.

4. This agreement will be applied also to any identical or in essence to similar taxes which will be levied by any of Contracting States after signature date of this agreement in amendment or instead of the taxes specified in Item 3 of this Article. Competent authorities of Contracting States will notify each other on any essential changes in their tax legislation.

Article 3 General determinations

1. For the purposes of this agreement if other does not follow from context:

a) the terms "one Finishing speaking State" and "other Contracting State" mean, depending on context, the Russian Federation or the Republic of Moldova;

b) the term "person" includes physical person, the legal entity or any consolidation of persons;

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