AGREEMENT BETWEEN THE RUSSIAN FEDERATION AND GRAND DUCHY OF LUXEMBOURG

of June 28, 1993

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

The Russian Federation and the Grand Duchy of Luxembourg, wishing to sign the Agreement on avoidance of double taxation and prevention of evasion from the taxation concerning taxes on the income and property, agreed as follows:

Article 1. Persons to whom the Agreement is applied

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

Article 2. Taxes to which the Agreement extends

1. This agreement is applied to the taxes on the income and property levied by Contracting States, their policy - administrative divisions or regional authorities, irrespective of method of their collection.

2. This agreement extends to the following taxes levied in Contracting States:

a) in the Grand Duchy of Luxembourg:

(i) the income tax on physical persons (l "impot sur le revenu des personnes physiques);

(ii) tax on corporations (l "impot sur le revenu des collectivites);

(iii) capital tax (l "impot sur la fortune); and

(iv) utility sales tax (l "impot commercial communal)

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

b) in the Russian Federation:

(i) income tax of the organizations;

(ii) income tax;

(iii) property tax of the organizations; and

(iv) property tax of physical persons

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

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