of February 26, 1997 No. 42-FZ
About ratification of the Agreement between the Government of the Russian Federation and the Government of Canada about avoidance of double taxation and prevention of evasion from the taxation concerning taxes on the income and property
Accepted by the State Duma on January 17, 1997
Approved by the Federation Council on February 12, 1997
Ratify the Agreement between the Government of the Russian Federation and the Government of Canada on avoidance of double taxation and prevention of evasion from the taxation concerning taxes on the income and the property signed in the city of Ottawa on October 5, 1995 with the following statement:
"The Russian Federation declares that the Agreement between the Government of the Russian Federation and the Government of Canada on avoidance of double taxation and prevention of evasion from the taxation concerning taxes on the income and the property signed in the city of Ottawa on October 5, 1995 does not affect determination of competence of the coastal state within the sea spaces adjacent to its territorial sea which is regulated according to the Convention of the United Nations on maritime law".
President of the Russian Federation
B. Yeltsin
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