Document from CIS Legislation database © 2003-2019 SojuzPravoInform LLC

AGREEMENT BETWEEN THE GOVERNMENT OF THE RUSSIAN FEDERATION AND GOVERNMENT OF THE ISLAMIC REPUBLIC OF IRAN

of March 6, 1998

About avoidance of double taxation and prevention of tax avoidance concerning taxes on the income and the capital

Government of the Russian Federation and Government of the Islamic Republic of Iran,

wishing to sign the Agreement on avoidance of double taxation and prevention of tax avoidance concerning taxes on the income and the capital and for the purpose of encouragement of economic cooperation between two countries,

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 the capital levied in each Contracting State irrespective of method of their collection.

2. As taxes on the income and the capital all taxes levied from the total amount of the income, total cost of 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 on the total amount of the salary paid by the company and also the taxes levied from the income from increase in capital value will be considered.

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

a) in the Islamic Republic of Iran:

- income tax;

- property tax;

b) in the Russian Federation:

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

- the income tax from physical persons;

- property tax of the companies; and

- property tax of physical persons.

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

Article 3. 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 Islamic Republic of Iran or the Russian Federation (Russia) depending on context;

- the term "Russian Federation (Russia)" means the territory of the Russian Federation, including its continental shelf and exclusive economic zone according to the operating international law;

- the term "Islamic Republic of Iran" means the territory of the Islamic Republic of Iran, including its continental shelf and exclusive economic zone according to the operating international law;

b) the term "tax" means any tax to which Article 2 of this agreement extends;

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

d) the term "company" means any corporate consolidation or any education which is considered as corporate consolidation for the purposes of the taxation;

e) the terms "company of one Contracting State" and "company of other Contracting State" mean respectively the company managed by resident of one Contracting State and the company managed by resident of other Contracting State;

f) the term "international delivery" means any transportation sea, river, the aircraft or road and railway transport operated by the company of one Contracting State except cases when such transportation is performed only between Items in other Contracting State;

g) the term "national person" means:

- any physical person having nationality of the Contracting State;

- any legal entity, partnership or association which received the status based on the current legislation of the Contracting State;

h) the term means "competent authority":

- in relation to Russia - the Ministry of Finance of the Russian Federation or his authorized representative;

- in relation to the Islamic Republic of Iran - the Minister of Economy and Finance or his authorized representative.

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

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