FEDERAL LAW OF THE RUSSIAN FEDERATION

of May 1, 2019 No. 79-FZ

About ratification of the multilateral Convention on accomplishment of the measures relating to tax agreements for the purpose of counteraction to washing out of tax base and to profit conclusion from under the taxation

Accepted by the State Duma on April 17, 2019

Approved by the Federation Council on April 22, 2019

Ratify the multilateral Convention on accomplishment of the measures relating to tax agreements, for the purpose of counteraction to washing out of tax base and to profit conclusion from under the taxation of November 24, 2016 (further - the multilateral Convention), signed on behalf of the Russian Federation in the city of Paris on June 7, 2017, with the following clauses and statements:

"1) the Russian Federation according to the subitem of "an" (ii) of Item 1 of article 2 of the multilateral Convention intends to extend operation of the multilateral Convention to the following tax agreements:

№ of payment order	Name	Other agreeing jurisdiction	The initial tool, the tool making changes	Signature date	The effective date
1	The convention between the Government of the Russian Federation and the Government of the Republic of Albania on avoidance of double taxation concerning taxes on the income and property	Albania	Initial tool	April 11, 1995	December 9, 1997
2	The convention between the Government of the Russian Federation and the Government of the Algerian People's Democratic Republic on avoidance of double taxation concerning taxes on the income and property	Algeria	Initial tool	March 10, 2006	December 18, 2008
3	The convention between the Government of the Russian Federation and the Government of the Argentine Republic on avoidance of double taxation concerning taxes on the income and the capital	Argentina	Initial tool	October 10, 2001	October 16, 2012
4	The agreement between the Government of the Russian Federation and the Government of the Republic of Armenia on elimination of double taxation on the income and property	Armenia	Initial tool	December 28, 1996	March 17, 1998
4		Armenia	The tool making changes	October 24, 2011	April 15, 2013
5	The agreement between the Government of the Russian Federation and the Government of Australia on avoidance of double taxation and prevention of evasion from the taxation concerning taxes on the income	Australia	Initial tool	September 7, 2000	December 17, 2003
6	The convention between the Government of the Russian Federation and the Government of the Republic of Austria on avoidance of double taxation concerning taxes on the income and the capital	Austria	Initial tool	April 13, 2000	December 30, 2002
7	The agreement between the Government of the Russian Federation and the Government of the Azerbaijan Republic on avoidance of double taxation concerning taxes on the income and property	Azerbaijan	Initial tool	July 3, 1997	July 3, 1998
8	The agreement between the Government of the Russian Federation and the Government of the Republic of Belarus on avoidance of double taxation and prevention of tax avoidance concerning taxes on the income and property	Belarus	Initial tool	April 21, 1995	January 20, 1997
8		Belarus	The tool making changes	January 24, 2006	May 31, 2007
9	The convention between the Government of the Russian Federation and the Government of the Kingdom of Belgium on avoidance of double taxation and prevention of evasion from the taxation concerning taxes on the income and property	Belgium	Initial tool	June 16, 1995	June 26, 2000
10	The convention between the Russian Federation and the Kingdom of Belgium on avoidance of double taxation and prevention of evasion from the taxation concerning taxes on the income and the capital	Belgium	Initial tool	May 19, 2015	Did not become effective
10		Belgium	The tool making changes	January 30, 2018	Did not become effective
11	The convention between the Government of the Russian Federation and the Government of the Republic of Botswana on avoidance of double taxation and prevention of evasion from the taxation concerning taxes on the income	Botswana	Initial tool	April 8, 2003	December 23, 2009
12	The agreement between the Government of the Russian Federation and the Government of the Republic of Bulgaria on avoidance of double taxation concerning taxes on the income and property	Bulgaria	Initial tool	June 8, 1993	December 8, 1995
13	The agreement between the Government of the Russian Federation and the Government of Canada on avoidance of double taxation and prevention of evasion from the taxation concerning taxes on the income and property	Canada	Initial tool	October 5, 1995	May 5, 1997
14	The convention between the Government of the Russian Federation and the Government of the Republic of Chile on avoidance of double taxation and prevention of tax avoidance concerning taxes on the income and the capital	Chile	Initial tool	November 19, 2004	March 23, 2012
15	The agreement between the Government of the Russian Federation and the Government of People's Republic of China on avoidance of double taxation and on prevention of evasion from the taxation concerning taxes on the income	China	Initial tool	October 13, 2014	April 9, 2016
15		China	The tool making changes	May 8, 2015	April 9, 2016
16	The agreement between the Government of the Russian Federation and the Government of the Republic of Croatia on avoidance of double taxation concerning taxes on the income and property	Croatia	Initial tool	October 2, 1995	April 19, 1997
17	The agreement between the Government of the Russian Federation and the Government of the Republic of Cuba on avoidance of double taxation and prevention of tax avoidance on the income and the capital	Cuba	Initial tool	December 14, 2000	November 15, 2010
18	The agreement between the Government of the Russian Federation and the Government of the Republic of Cyprus on avoidance of double taxation concerning taxes on the income and the capital	Cyprus	Initial tool	December 5, 1998	August 17, 1999
18		Cyprus	The tool making changes	October 7, 2010	April 2, 2012
19	The convention between the Government of the Russian Federation and the Government of the Czech Republic on avoidance of double taxation and prevention of evasion from the taxation concerning taxes on the income and the capital	Czech Republic	Initial tool	November 17, 1995	July 18, 1997
19		Czech Republic	The tool making changes	April 27, 2007	April 17, 2009
20	The convention between the Government of the Russian Federation and the Government of the Kingdom of Denmark on avoidance of double taxation and prevention of evasion from the taxation concerning taxes on the income and property	Denmark	Initial tool	February 8, 1996	April 27, 1997
21	The convention between the Government of the Russian Federation and the Government of the Republic of Ecuador on avoidance of double taxation and about prevention of evasion from the taxation concerning taxes on the income	Ecuador	Initial tool	November 14, 2016	November 16, 2018
22	The agreement between the Government of the Russian Federation and the Government of the Arab Republic of Egypt on avoidance of double taxation and prevention of tax avoidance concerning taxes on the income and the capital	Egypt	Initial tool	September 23, 1997	December 6, 2000
23	The agreement between the Government of the Russian Federation and the Government of the Republic of Finland on avoidance of double taxation concerning taxes on the income	Finland	Initial tool	May 4, 1996	December 14, 2002
23		Finland	The tool making changes	April 14, 2000	December 29, 2002
24	The convention between the Government of the Russian Federation and the Government of the French Republic on avoidance of double taxation and prevention of tax avoidance and violation of the tax legislation concerning taxes on the income and property	France	Initial tool	November 26, 1996	February 9, 1999
25	The convention between the Government of the Russian Federation and the Government of the Hellenic Republic on avoidance of double taxation and prevention of tax avoidance concerning taxes on the income and the capital	Greece	Initial tool	June 26, 2000	December 20, 2007
26	The agreement between the Government of the Russian Federation and the Government of Hong Kong Special Administrative Region of People's Republic of China on avoidance of double taxation and prevention of evasion from the taxation concerning taxes on the income	Hong Kong	Initial tool	January 18, 2016	July 29, 2016
27	The convention between the Russian Federation and the Hungarian Republic on avoidance of double taxation concerning taxes on the income and property	Hungary	Initial tool	April 1, 1994	November 3, 1997
28	The convention between the Government of the Russian Federation and the Government of the Republic Iceland on avoidance of double taxation and prevention of tax avoidance on the income	Iceland	Initial tool	November 26, 1999	July 21, 2003

Warning!!!

This is not a full text of document! Document shown in Demo mode!

If you have active License, please Login, or get License for Full Access.

With Full access you can get: full text of document, original text of document in Russian, attachments (if exist) and see History and Statistics of your work.

Get License for Full Access Now

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

Effectively work with search system

Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system

Get help

If you cannot find the required document, or you do not know where to begin, go to Help section.

In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.

You also may open the section Frequently asked questions. This section provides answers to questions set by users.