AGREEMENT BETWEEN THE GOVERNMENT OF THE RUSSIAN FEDERATION AND GOVERNMENT OF THE STATE OF QATAR

of April 20, 1998

About avoidance of double taxation concerning taxes on the income

Government of the Russian Federation and Government of the State of Qatar,

wishing to promote development of the mutual economic relations by agreement signature about avoidance of double taxation concerning taxes on the income,

agreed as follows:

Article 1. Persons to whom 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 the taxes on the income levied in each Contracting State.

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

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

a) in the State of Qatar:

- taxes on the income (further the referred to as "Qatar taxes");

b) in the Russian Federation:

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

- income tax (further the referred to as "Russian taxes").

4. This agreement is applied also to any identical or in essence to the similar taxes levied after signature date of this agreement in amendment or instead of the existing taxes. Competent authorities of both Contracting States will notify each other on any essential changes in their corresponding tax legislation.

Article 3. General determinations

1. For the purposes of this agreement if other does not follow from context:

a) the terms "Contracting State" and "other Contracting State" mean the State of Qatar or the Russian Federation, depending on context;

b) the term "State of Qatar" means the territory of the State of Qatar, and also its territorial sea and the continental shelf;

c) the term "Russian Federation" means the territory of the Russian Federation, and also its exclusive economic zone and the continental shelf;

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