THE CONVENTION BETWEEN THE GOVERNMENT OF THE RUSSIAN FEDERATION AND THE GOVERNMENT OF THE KINGDOM OF BELGIUM

of June 16, 1995

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

Government of the Russian Federation and Government of the Kingdom of Belgium,

wishing to sign the Convention on avoidance of double taxation and prevention of evasion from the 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 residents of one or both Contracting States.

Article 2 Taxes to which the Convention extends

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

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

3. The operating taxes to which the Convention is applied, in particular, are:

a) in relation to Russia - the taxes levied according to the following laws:

(i) "About the income tax of the companies and organizations";

(ii) "About the income tax from physical persons";

(iii) "About the property tax of the companies";

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