The convention between the Government of the Russian Federation and the Government of the Federal Republic of Brazil

of November 22, 2004

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

The government of the Russian Federation and the Government of the Federal Republic of Brazil, wishing to sign the Convention on avoidance of double taxation and prevention of evasion from the taxation concerning taxes on the income,

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. Taxes to which this Convention is applied are:

a) in relation to Russia:

(i) income tax of the organizations;

(ii) the income tax from physical persons

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

b) in relation to Brazil:

the federal tax on the income

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

2. This Convention is applied also to any identical or in essence to similar taxes on the income which are established by any Contracting State after signature date of this Convention in amendment or instead of above-mentioned taxes. Competent authorities of Contracting States will notify each other on any essential changes made to their relevant tax laws.

Article 3 General determinations

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

a) the terms "Contracting State" and "other Contracting State" mean the Russian Federation or the Federal Republic Brazil depending on context;

b) the term "Russian Federation (Russia)" means the territory of the Russian Federation, including its continental shelf and exclusive economic zone where the Russian Federation performs the sovereign rights and jurisdiction according to international law;

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