of May 24, 2018
About introduction of amendments to the Convention between the Government of the Russian Federation and the Government of the Kingdom of Sweden on avoidance of double taxation concerning taxes on the income
The government of the Russian Federation and the Government of the Kingdom of Sweden, wishing to sign the Protocol on introduction of amendments to the Convention between the Government of the Russian Federation and the Government of the Kingdom of Sweden on avoidance of double taxation concerning taxes on the income (further - the Convention),
agreed as follows:
1. In the name of the Convention of the word "concerning taxes on the income" shall be replaced with words "concerning taxes on the income and the capital".
2. To state preamble of the Convention in the following edition:
"The government of the Russian Federation and the Government of the Kingdom of Sweden, wishing to sign the Convention on avoidance of double taxation concerning taxes on the income and the capital, without creating opportunity for not taxation or the lowered taxation by means of avoidance or evasion of taxes (including by use of the schemes directed to obtaining indirectly by persons with the permanent residence in the third states of the privileges provided by this Convention),
agreed as follows:".
1. The current version of the article 1 "Persons to Whom the Convention Is Applied" of the Convention becomes Item 1 of Article 1.
2. Add the article 1 "Persons to Whom the Convention Is Applied" of the Convention with new Item 2 following of content:
"2. If income is gained by person or through it which is considered transparent from the point of view of the taxation according to the legislation of any of Contracting States, such income will reckon as the received face with the permanent residence in the Contracting State, but only in that part in which it is considered the income of person with the permanent residence for the purposes of the tax legislation of such State.".
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