THE CONVENTION BETWEEN THE GOVERNMENT OF THE RUSSIAN FEDERATION AND THE GOVERNMENT OF THE REPUBLIC OF ALBANIA

of April 11, 1995

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

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

being guided by the aspiration to sign the Convention on avoidance of double taxation concerning taxes on the income and property,

agreed as follows:

Article 1 of Person to which the Convention is applied

This Convention is applied to persons who are persons with the permanent residence in one or in both Contracting States.

Article 2 Taxes to which the Convention extends

1. This Convention extends to taxes on the income and the property taxes applied by the Contracting State or regional authorities irrespective of method of their collection.

2. As taxes on the income and property all taxes levied from total of income or property or from separate elements of the income or property including taxes on the income from alienation of personal and real estate, and also the property increment value duties will be considered.

3. Taxes to which this Convention extends, in particular, are:

a) in the Russian Federation:

(i) taxes on the income and profit levied according to the Laws of the Russian Federation "About the income tax of the companies and organizations" and "About the income tax from physical persons";

(ii) the property taxes levied according to the Laws of the Russian Federation "About the property tax of the companies", "About the property taxes of physical persons"

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

b) in Albania:

(i) income tax;

(ii) taxes on small business;

(iii) tax on personal incomes;

(iv) property taxes;

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