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The agreement between the Government of the Russian Federation and the Government of the Azerbaijan Republic on avoidance of double taxation concerning taxes on the income and property

of July 3, 1997

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

wishing to sign the Agreement on avoidance of double taxation concerning taxes on the income and property,

agreed as follows:

Article 1 of Person to which 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 is applied to the taxes on the income and property levied in Contracting States irrespective of method of their collection.

2. All taxes levied from total of income, the total amount of property or from separate elements of the income or property including taxes on the income from alienation of personal or real estate, and also the property increment value duties are considered as taxes on the income and property.

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

a) in the Azerbaijan Republic:

(i) income tax and separate income types of legal entities;

(ii) the income tax from physical persons; and

(iii) property tax

(further the referred to as "taxes of Azerbaijan");

b) in the Russian Federation:

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

(ii) the income tax from physical persons;

(iii) property tax of the companies; and

(iv) property tax of physical persons

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

4. This agreement is applied also to any identical or in essence to similar taxes which will be levied 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 corresponding tax legislation.

Article 3 General determinations

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

a) the terms "one Contracting State" and "other Contracting State" mean, depending on context, the Azerbaijan Republic or the Russian Federation;

b) the term "person" means physical person, the legal entity or any other consolidation of persons;

c) 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;

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

e) the term "international delivery" means any transportation water, air, automobile or the rail vehicle operated by the company of one Contracting State except cases when such vehicle is operated only between the Items located in the same Contracting State;

f) the term means "competent authority":

(i) in relation to the Azerbaijan Republic - the Ministry of Finance or its authorized representative;

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

2. In case of application of this agreement by the Contracting State any term which is not determined in it will if other does not follow from context, have that value which it has according to the legislation of this Contracting State.


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