The agreement between the Government of the Russian Federation and the Government of the Republic of Tajikistan on avoidance of double taxation and prevention of tax avoidance on the income and the capital

of March 31, 1997

The government of the Russian Federation and the Government of the Republic of Tajikistan, being guided by the aspiration to strengthen and develop commercial, scientific, technical and cultural ties between both states and wishing to sign the Agreement on avoidance of double taxation and prevention of tax avoidance on the income and the capital, agreed about the following:

Article 1 of Person to which the Agreement is applied

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

Article 2 Taxes to which the Agreement extends

1. This agreement is applied to taxes on the income (profit) and the capital, the collectable Contracting State, his subjects or regional authorities irrespective of method of their collection.

2. As taxes on the income (profit) and the capital all taxes levied from total income or the capital or from separate elements of the income or the capital including taxes on the income from alienation of personal or real estate, taxes levied from the total amount of salary or salary paid by the companies and also the taxes levied from the income from capital gain will be considered.

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

a) in the Russian Federation:

income tax (income) of the companies and organizations;

the income tax from physical persons;

property tax of the companies;

property tax of physical persons

(further hereinafter are referred to as - the Russian taxes);

b) in the Republic of Tajikistan:

tax on the income (profit) of legal entities;

the income tax from citizens;

property taxes of legal entities and physical persons;

land tax

(further hereinafter are referred to as - taxes of the Republic of Tajikistan).

4. This agreement is also applied to any identical or, in essence, to similar taxes which will be levied by any of Contracting States in addition to the existing taxes or instead of them after signature date of the Agreement. Competent authorities of Contracting States will notify each other on any essential changes which will be made to the corresponding tax legislation.

Article 3 General determinations

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

a) "The Russian Federation (Russia)" - means the territory of the Russian Federation, and also its exclusive economic zone and the continental shelf;

b) "The Republic of Tajikistan (Tajikistan)" means the territory of the Republic of Tajikistan;

c) the term "person" means physical person, the company or any other consolidation of persons;

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

e) the terms "Contracting State" and "other Contracting State" mean Russia or Tajikistan depending on context;

e) the terms "company of the Contracting State" and "company of other Contracting State" mean respectively the company managed by resident of the Contracting State and the company managed by resident of other Contracting State;

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

h) the term "national person" means:

any physical person having nationality of the Contracting State;

any legal entity, the company, partnership or association which received the status based on the current legislation of the Contracting State;

i) the term "capital" means personal and real estate and includes, in particular, the cash, shares or other documents confirming property rights, bills of exchange, bonds or other debt obligations, and also patents, trademarks, copyright or other similar rights or property;

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