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Agreement between the Government of the Russian Federation and Government of Ukraine on avoidance of double taxation of the income and property and prevention of tax avoidances

of February 8, 1995

Government of the Russian Federation and Government of Ukraine,

wishing to sign the Agreement on avoidance of double taxation of the income and property and prevention of tax avoidances

and confirming the aspiration to development and deepening of the mutual relations,

agreed as follows:

Article 1. Persons to whom the Agreement is applied

This agreement is applied to persons which are residents of one or both Contracting States.

Article 2. Taxes to which the Agreement extends

1. This agreement extends to taxes on the income and property levied according to the legislation of the Contracting State irrespective of method of their collection.

2. All taxes levied from total of income and property value or on income elements, including taxes on the income from alienation of personal or real estate and taxes on the total amount of the salary and other remunerations paid by any person are considered as taxes on the income and on property.

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

a) in the Russian Federation - the taxes 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 tax of physical persons"

(the hereinafter referred to as "Russian taxes");

b) in Ukraine:

(i). tax on the income of the companies and organizations and

(ii). the income tax from citizens

(the hereinafter referred to as "Ukrainian taxes").

4. This agreement extends also to any identical or in essence similar taxes which will be levied by one of Contracting States after signature date of this 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. General determinations

1. In understanding of this agreement if other does not follow from context:

a) expressions "Contracting state" and "other Contracting State" mean the Russian Federation (Russia) or Ukraine depending on context;

b) the term "Russia" means the Russian Federation and when using in geographical sense means its territory, including internal waters, the territorial sea, airspace over them, and also the continental shelf and exclusive economic zone where the Russian Federation has sovereign rights and performs jurisdiction according to the Federal Law and rules of international law;

c) the term "Ukraine" when using in geographical sense means the territory of Ukraine, its continental shelf and its exclusive (sea) economic zone, and also any other territory outside territorial waters of Ukraine which according to international law is determined or can be determined further as the territory within which the rights of Ukraine concerning seabed, subsoil and their natural resources can be performed;

d) the term "person" means physical person, the legal entity, including the company, or any consolidation of persons;

e) expression "the company of the Contracting State" means the company registered according to the legislation of this State;


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