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The convention between the Government of the Russian Federation and the Government of the Republic of Botswana

of April 8, 2003

About avoidance of double taxation and prevention of evasion from the taxation concerning taxes on the income

The government of the Russian Federation and the Government of the Republic of Botswana, wishing to sign the Convention on avoidance of double taxation and prevention of evasion from the taxation concerning taxes on the income, and also for the purpose of development of economic cooperation between two countries

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. Taxes to which this Convention extends are:

a) in relation to Botswana:

the income tax, including the property increment value duty

(further referred to as "Botswanian tax");

b) in relation to the Russian Federation:

i) tax on the income (profit) of the companies and organizations;

ii) the income tax from physical persons

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

2. Nothing in this Convention will limit the right of any of Contracting States to levy the company income tax, engaged in investigation or development of natural resources, at the rate different from effective rate of the income tax of the companies of other industries.

3. Irrespective of other provisions of this Convention when the Botswanian tax is paid or is subject to payment according to the special tax Agreements ratified according to the tax legislation of Botswana, this Convention will not be applied or will be applied in the limits set by such Agreements.

4. This Convention is applied also to any identical or in essence to similar taxes which are levied after signature date of this Convention in amendment or instead of the existing taxes mentioned in Item 1. Competent authorities of Contracting States will notify each other on the essential changes made to their relevant tax laws.

Article 3 General determinations

1. For the purposes of this Convention if other does not follow from context:

a) the term "Botswana" means the Republic of Botswana;

b) the term "Russian Federation (Russia)" means the territory of the Russian Federation, including its exclusive economic zone and the continental shelf determined according to the Convention of the UN on maritime law of 1982;

c) the terms "one Contracting State" and "other Contracting State" mean Botswana or Russia depending on context;

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

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

f) the term "company of one Contracting State" and "company of other Contracting State" means 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 or the aircraft operated by the company of the Contracting State except cases when sea or the aircraft are operated only between Items in other Contracting State;

h) the term "national person" means:

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

ii) any legal entity, partnership and association who received such status based on the current legislation of the Contracting State;

i) the term means "competent authority":

i) in relation to Botswana - the Ministry of Finance and development planning of Botswana which representative is the Commissioner on taxes;

ii) in relation to Russia - the Ministry of Finance of the Russian Federation or his authorized representative.

2. In case of application of this Convention by the Contracting State any term which is not determined in it has that value, depending on context which is given it by the legislation of this State concerning taxes to which this Convention extends.

Article 4 Resident

1. The term "resident of the Contracting State" means any person who according to the legislation of this State is subject in it to the taxation based on its residence, the permanent residence, the place of management, place of registration or any other criterion of similar nature. However this term does not include any person who is subject to the taxation in this State only concerning the income from sources in this State.

2. If according to provisions of Item 1 of this Article the physical person is resident of both Contracting States, then its status is determined as follows:


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