THE CONVENTION BETWEEN THE GOVERNMENT OF THE RUSSIAN FEDERATION AND THE ALLIED GOVERNMENT OF THE FEDERAL REPUBLIC OF YUGOSLAVIA

of October 12, 1995

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

The government of the Russian Federation and the Allied Government of the Federal Republic of Yugoslavia, wishing 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 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 property levied in the Contracting State irrespective of method of their collection.

2. All taxes levied from total of income, the total amount of property or from separate 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. Taxes to which the Convention is applied are:

- in the Russian Federation:

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

2) the income tax from physical persons;

3) property tax of the companies;

4) the property taxes of physical persons (further the referred to as "Russian taxes");

- in Yugoslavia:

1) corporate profit tax;

2) the income tax from citizens;

3) property tax;

4) tax on the income from the international transport activities (further the referred to as "Yugoslavian taxes").

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