of October 13, 2014
About avoidance of double taxation and about prevention of evasion from the taxation concerning taxes on the income
Government of the Russian Federation and Government of People's Republic of China,
wishing to sign the Agreement on avoidance of double taxation and on prevention of evasion from the taxation concerning taxes on the income,
agreed as follows:
This agreement extends to persons who are residents of one or both Contracting States.
1. This agreement extends to taxes on the income levied on behalf of the Contracting State, its political divisions or regional authorities irrespective of method of their collection.
2. All taxes levied from total of income or separate elements of the income including taxes on the income from alienation of personal or real estate and taxes on the total amount of the salary paid by the companies are considered as taxes on the income.
3. The existing taxes to which this agreement is applied are, in particular:
a) in China:
i) income tax;
ii) tax on the income of the companies
(further referred to as "the Chinese tax");
b) in Russia:
i) income tax of the organizations;
ii) income tax
(further referred to as "the Russian tax").
4. This agreement is applied also to any identical or in essence to similar taxes which are established 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 which are made to their tax laws.
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 Russian Federation (Russia) or People's Republic of China (China) depending on context;
b) the term "China" means People's Republic of China and in case of the use in geographical sense means all territory of People's Republic of China, including its territorial sea to which the Chinese laws concerning the taxation and also any space outside the territorial sea concerning which People's Republic of China according to international law and the national legal system has sovereign rights to investigation and operation of seabed, its subsoil and water resources over it extend;
c) the term "Russia" means the Russian Federation and in case of the use in geographical sense means all territory of the Russian Federation, including internal waters and the territorial sea to which extend the Russian laws concerning the taxation and also its exclusive economic zone and the continental shelf over which the Russian Federation performs the sovereign rights and jurisdiction determined according to the Convention of the United Nations on maritime law (1982);
d) the term "person" includes physical person, the company and any other consolidation of persons;
e) the term "company" means any corporate consolidation or any education considered as corporate consolidation for tax purposes;
f) 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;
g) the term "international delivery" means any transportation sea or the aircraft operated by the company of the Contracting State except cases when such vessel is used only for transportation between Items in other Contracting State;
h) the term means "competent authority":
i) in relation to China - State Tax Administration or its authorized representative;
ii) in relation to Russia - the Ministry of Finance of the Russian Federation or his authorized representative;
i) the term "national person" in relation to the Contracting State means:
i) any physical person having nationality of this Contracting State; and
ii) any legal entity, partnership or association founded according to the legislation of this Contracting State.
2. In case of application of this agreement by the Contracting State at any time any term which is not determined in it has that significance (if other does not follow from context), which is attached to it at the moment by the legislation of this Contracting State concerning taxes to which this agreement is applied, and interpretation which is given to the term by the tax legislation of this Contracting State will prevail over the interpretation given by other laws of this State.
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