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

of November 17, 1995

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

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

agreed as follows:

Article 1 of Person to which the Convention is applied

The present the 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 the taxes on the income and the capital levied on behalf of the Contracting State or its political divisions or regional authorities irrespective of method of their collection.

2. All taxes levied from total of income, the total amount of the capital or from elements of the income or the capital including taxes on the income from alienation of personal or real estate, and also capital gain taxes are considered as taxes on the income and the capital.

3. The existing taxes to which this Convention is applied are:

a) in the Czech Republic:

(i) the income tax from physical persons;

(ii) tax on the income of legal entities;

(iii) non-personal tax

(further referred to as "the Czech tax");

b) in the Russian Federation:

(i) the income tax from physical persons;

(ii) income tax of the companies and organizations;

(iii) property tax of physical persons;

(iv) property tax of the companies and organizations

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

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