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

of September 29, 1995

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

The government of the Russian Federation and the Government of the Republic of Slovenia, 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 or it is administrative - territorial subdivisions, 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, and also the property increment value duties are considered as taxes on the income and property.

3. Taxes to which this Convention is applied:

a) in the Russian Federation - the taxes levied according to the following Laws of the Russian Federation:

(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" and

(iv) "About the property taxes of physical persons"

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

b) in the Republic of Slovenia:

(i) tax (and charges) on profit of legal entities;

(ii) tax on the income from transport services of the foreign person who does not have the agency in the territory of the Republic of Slovenia;

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