The convention between the Government of the Russian Federation and the Government of the Lebanese Republic

of April 8, 1997

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

Government of the Russian Federation and Government of the Lebanese Republic,

wishing to sign the Convention on avoidance of double taxation and prevention of evasion from the taxation concerning taxes on the income and aiming to encourage economic cooperation between two states,

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 levied on behalf of the Contracting State, its political divisions or regional authorities irrespective of method of their collection.

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

3. Taxes to which this Convention is applied, in particular, are:

a) in relation to the Lebanese Republic:

(i) income tax of industrial, commercial and non-commercial professions;

(ii) wage tax, salary and pensions;

(iii) tax on the income from the movable capital; and

(iv) tax on structures (tax on income gained from use of structures)

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

b) in relation to the Russian Federation:

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

(ii) the income tax from physical persons

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

4. This Convention is applied also to similar or in essence to the similar taxes levied after signature date of this Convention in amendment or instead of the existing taxes mentioned in Item 3. Competent authorities of Contracting States will notify each other on any essential changes in their relevant tax laws during the reasonable period of time after such changes.

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