The agreement between the Government of the Russian Federation and the Government of the Republic of Tajikistan on avoidance of double taxation and prevention of tax avoidance on the income and the capital

of March 31, 1997

The government of the Russian Federation and the Government of the Republic of Tajikistan, being guided by the aspiration to strengthen and develop commercial, scientific, technical and cultural ties between both states and wishing to sign the Agreement on avoidance of double taxation and prevention of tax avoidance on the income and the capital, agreed about the following:

Article 1 of Person to which the Agreement is applied

This agreement is applied to persons who are residents of one or both Contracting States.

Article 2 Taxes to which the Agreement extends

1. This agreement is applied to taxes on the income (profit) and the capital, the collectable Contracting State, his subjects or regional authorities irrespective of method of their collection.

2. As taxes on the income (profit) and the capital all taxes levied from total income or the capital or from separate elements of the income or the capital including taxes on the income from alienation of personal or real estate, taxes levied from the total amount of salary or salary paid by the companies and also the taxes levied from the income from capital gain will be considered.

3. The existing taxes to which this agreement extends are, in particular:

a) in the Russian Federation:

income tax (income) of the companies and organizations;

the income tax from physical persons;

property tax of the companies;

property tax of physical persons

(further hereinafter are referred to as - the Russian taxes);

b) in the Republic of Tajikistan:

tax on the income (profit) of legal entities;

the income tax from citizens;

property taxes of legal entities and physical persons;

land tax

(further hereinafter are referred to as - taxes of the Republic of Tajikistan).

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