AGREEMENT BETWEEN THE GOVERNMENT OF THE RUSSIAN FEDERATION AND GOVERNMENT OF THE KINGDOM OF THE NETHERLANDS

of December 16, 1996

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

Government of the Russian Federation and Government of the Kingdom of the Netherlands,

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 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 the Contracting State irrespective of what name of bodies of this State taxes or from method of their collection are levied.

2. All taxes levied from total of income, total cost 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 taxes on the total amount of the salary are considered as taxes on the income and property.

3. The existing taxes to which the Agreement extends, in particular, are:

a) in the Netherlands:

(i) income tax (de inkomstenbelasting);

(ii) wage tax (de loonbelasting);

(iii) tax on the companies (de vennootschapsbelasting), including share of the Government in net profit from operation of natural resources, levied according to the Law on mining of 1810 (de Mijnwet 1810) concerning the concessions concluded since 1967 or according to the Law on mining on the continental shelf of the Netherlands of 1965 (de Mijnwet continentaal Plat 1965);

(iv) dividend tax (de dividendbelasting);

(v) property tax (de vermogensbelasting)

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

b) in the Russian Federation - taxes on the income, the profit and property levied according to the following Laws of the Russian Federation:

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

(ii) "About the income tax from physical persons";

(iii) "About the property tax of the companies" and

(iv) "About the property taxes of physical persons"

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

4. This agreement is applied also to any to similar or in essence to similar taxes which will be levied after signature date of the Agreement in amendment or instead of the existing taxes. Competent authorities of Contracting States will notify each other on any essential changes in their relevant tax laws.

Article 3. Some general determinations

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

a) the terms "one Contracting State" and "other Contracting State" mean the Kingdom of the Netherlands (Netherlands) or the Russian Federation (Russia) depending on context; the term "Contracting states" means the Kingdom of the Netherlands (Netherlands) and the Russian Federation (Russia);

b) Netherlands is meant by part of the Kingdom of the Netherlands which is located in Europe, and also its exclusive economic zone determined in its legislation taking into account provisions of the Convention of the UN on maritime law of 1982;

c) Russian Federation means its territory, and also its exclusive economic zone and the continental shelf determined by its legislation taking into account provisions of the Convention of the UN on maritime law of 1982;

d) the term "person" includes physical person, the company and any other consolidation of persons;

e) the term "company" means any corporate consolidation or any education, association or the organization which for the tax purposes is considered as corporate consolidation or legal education;

f) the terms "company of one Contracting State" and "company of other Contracting State" mean respectively the business activity performed by resident of one Contracting State and the business activity performed by resident of other Contracting State;

g) the term "international delivery" means any transportation sea or the aircraft operated by the company of the Contracting State except cases when sea or the aircraft is operated only between Items in other Contracting State;

h) the term "citizens" means:

(i) in relation to the Netherlands - any physical person having citizenship of the Netherlands;

(ii) in relation to the Russian Federation - any physical person having it nationality;

i) the term means "competent authority":

1. in the Netherlands - the Minister of Finance or it

the representative authorized properly;

2. in Russia - the Ministry of Finance or it

authorized representative.

2. In case of application of the Agreement by the Contracting State any term which is not determined in it has that significance which is attached to it by the legislation of this State concerning taxes to which this agreement extends if other does not follow from context.

Article 4. Resident

1. For the purposes of this agreement the term "resident of the Contracting State" means any person who by the legislation of this State is subject to the taxation in it based on its residence, the permanent residence, the place of management, place of registration or any other criterion of similar nature. But this term does not include any person who is subject to the taxation in this State only concerning the income from sources in this State or concerning the property which is in it.

2. If according to Item 1 provisions the physical person is resident of both Contracting States, then its provision is determined as follows:

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