PROTOCOL

of June 5, 2018

About introduction of amendments to 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 and the Protocol to it signed in Moscow on April 13, 2000

Government of the Russian Federation and Government of the Republic of Austria,

wishing to sign the Protocol on introduction of amendments to the Convention on avoidance of double taxation concerning taxes on the income and the capital and the Protocol to it signed in Moscow on April 13, 2000 (further - "Convention"),

agreed as follows:

Article 1

In the subitem of "b" of Item 3 of the article 2 "Taxes to Which the Convention Extends" of the Convention to state the list of the Russian taxes in the following edition:

"(i) income tax of the organizations;

(ii) income tax;

(iii) property tax of the organizations;

(iv) property tax of physical persons

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

Article 2

1. To state the subitem of "an" of Item 2 of the article 10 "Dividends" of the Convention in the following edition:

"a) 5 percent from the total amount of dividends if person having the actual right to dividends is the company (other, than partnership) which directly owns at least than 10 percent of the capital of the company paying dividends;".

2. State Item 3 of article 10 of the Convention in the following edition:

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