AGREEMENT BETWEEN THE GOVERNMENT OF THE RUSSIAN FEDERATION AND GOVERNMENT OF THE REPUBLIC OF MACEDONIA

of October 21, 1997

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 Macedonia, wishing to sign the Agreement on avoidance of double 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 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 and property levied in each Contracting State 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 the Agreement is applied, in particular, are:

1) in the Russian Federation:

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

(ii) the income tax from physical persons;

(iii) property tax of the companies;

(iv) property taxes of physical persons

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

2) in the Republic of Macedonia:

(i) income tax;

(ii) income tax;

(iii) property tax

(further the referred to as "Macedonian taxes").

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