THE CONVENTION BETWEEN THE GOVERNMENT OF THE RUSSIAN FEDERATION AND THE GOVERNMENT OF THE REPUBLIC OF AUSTRIA

of April 13, 2000

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

The government of the Russian Federation and the Government of the Republic of Austria, wishing to sign the Convention on avoidance of double taxation concerning taxes on the income and the capital,

agreed as follows:

Article 1 of Person to which the Convention is applied

This Convention is applied to persons who are residents of one or both Contracting States.

Article 2 Taxes to which the Convention extends

1. This Convention is applied to the taxes on the income and the capital levied on behalf of the Contracting State, either its political divisions, or regional authorities irrespective of method of their collection.

2. All taxes levied from total of income, the total amount 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, the wage taxes, paid by the companies, and also capital gain taxes are considered as taxes on the income and the capital.

3. The existing taxes to which this Convention is applied, in particular, are:

a) in Austria:

(i) income tax;

(ii) corporate tax;

(iii) land tax;

(iv) tax on the agricultural and forest enterprises; and

(v) ad valorem tax of undeveloped construction sites

(further the referred to as "Austrian taxes");

b) in the Russian Federation:

(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").

4. This Convention is applied also to any to similar or in essence to similar taxes which will be levied after signature date of this Convention 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. For the purposes of this Convention if other does not follow from context:

a) the terms "Contracting State" and "other Contracting State" mean the Russian Federation or Austria depending on context;

b) the term "Austria" means the Republic of Austria and, when using in geographical sense, means its territory;

c) the term "Russian Federation" means the Russian Federation and, when using in geographical sense, means its territory;

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

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

f) 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;

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

h) the term means "competent authority":

(i) in relation to Austria - the Federal Minister of Finance or his authorized representative;

(ii) in relation to the Russian Federation - the Ministry of Finance or its authorized representative;

i) the term "national person" means:

(i) any physical person having nationality of the Contracting State;

(ii) any legal entity, partnership or association which received such status on the basis of the laws existing in the Contracting State.

2. In case of application of this Convention by the Contracting State any term which is not determined in it if other does not follow from context, has that significance which is attached to it by the legislation of this State concerning taxes to which this Convention is applied.

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