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

of June 15, 1993

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

The government of the Russian Federation and the Government of the Kingdom of Sweden, wishing to sign the Convention on avoidance of double taxation concerning taxes on the income and the capital, without creating opportunity for not taxation or the lowered taxation by means of avoidance or evasion of taxes (including by use of the schemes directed to obtaining indirectly by persons with the permanent residence in the third states of the privileges provided by this Convention),

agreed as follows:

Article 1 of Person to which the Convention is applied

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

2. If income is gained by person or through it which is considered transparent from the point of view of the taxation according to the legislation of any of Contracting States, such income will reckon as the received face with the permanent residence in the Contracting State, but only in that part in which it is considered the income of person with the permanent residence for the purposes of the tax legislation of such State.

Article 2 Taxes to which the Convention extends

1. This Convention is applied to the taxes on the income levied on behalf of each Contracting State irrespective of method of their collection.

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