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of April 20, 1998

About avoidance of double taxation concerning taxes on the income

Government of the Russian Federation and Government of the State of Qatar,

wishing to promote development of the mutual economic relations by agreement signature about avoidance of double taxation concerning taxes on the income,

agreed as follows:

Article 1. Persons to whom 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 the taxes on the income levied in each Contracting State.

2. All taxes levied from total of income or from separate elements of the income including taxes on the income from alienation of personal or real estate are considered as taxes on the income.

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

a) in the State of Qatar:

- taxes on the income (further the referred to as "Qatar taxes");

b) in the Russian Federation:

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

- income tax (further the referred to as "Russian taxes").

4. This agreement is applied also to any identical or in essence to the similar taxes levied after signature date of this agreement in amendment or instead of the existing taxes. Competent authorities of both 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 "Contracting State" and "other Contracting State" mean the State of Qatar or the Russian Federation, depending on context;

b) the term "State of Qatar" means the territory of the State of Qatar, and also its territorial sea and the continental shelf;

c) the term "Russian Federation" means the territory of the Russian Federation, and also its exclusive economic zone and the continental shelf;

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

e) the term "national person" means:

(i) any physical person having nationality

Contracting state; and

(ii) any legal entity, partnership, association or

other education, received such status on the basis of the laws,

acting in the Contracting State;

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

g) 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;

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

i) the term "tax" means, depending on context, the Russian or Qatar tax;

j) the term means "competent authority":

(i) in relation to the State of Qatar - the Minister of Finance,

economy and trade or authorized representative

Minister of Finance, economy and trade;

(ii) in relation to the Russian Federation - the Ministry

finance of the Russian Federation or his representative



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