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AGREEMENT BETWEEN THE GOVERNMENT OF THE RUSSIAN FEDERATION AND GOVERNMENT OF THE REPUBLIC OF CUBA

of December 14, 2000

About avoidance of double taxation and prevention of tax avoidance on the income and the capital

The government of the Russian Federation and the Government of the Republic of Cuba, for the purpose of avoidance of double taxation and prevention of tax avoidance on the income and the capital, 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 and the capital levied on behalf of each Contracting State or its political divisions, or regional authorities irrespective of method of their collection.

2. All taxes levied from total of income, total cost of 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 wages amount paid by the company and also taxes on the income from capital gain are considered as taxes on the income and the capital.

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

a) in relation to Cuba:

(i) income tax;

(ii) the income tax from physical persons;

(iii) tax on ownership or acquisition of separate types of property

(further the referred to as "Cuban taxes");

b) in relation to Russia:

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

(ii) the income tax from physical persons;

(iii) property tax of the companies and organizations;

(iv) property tax of physical persons

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

4. This agreement is applied also to any to similar or in essence to similar taxes which will be imposed after signature date of this agreement in amendment or instead of the existing taxes. Competent authorities of Contracting States without delay will notify each other on any essential changes in their relevant tax laws.

Article 3. General determinations

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

a) the concept "Cuba" means the territory of the Republic of Cuba determined by the Cuban legislation and also its exclusive economic zone and the shelf, according to the Convention of the United Nations on maritime law of 1982;

b) the term "Russian Federation" means the territory of the Russian Federation, and also its exclusive economic zone and the continental shelf determined according to the Convention of the UN on maritime law of 1982;

c) the terms "Contracting State" and "other Contracting State" mean Russia or Cuba, depending on context;

d) the term "person" includes physical persons, the companies and any other associations of persons;

e) the term "company" means any legal entity or consolidation which for the tax purposes is considered as the legal entity;

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 "national person" means:

i) - in relation to Russia, any physical person having the Russian citizenship;

- in relation to Cuba, any physical person having the Cuban citizenship based on the Cuban legislation and constantly living in its territory;

ii) any legal entity, consolidation of persons or the association which received the status according to the current legislation of the 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 sea or the aircraft is operated only between Items in other Contracting State;

i) the term means "competent authority":

(i) in relation to Cuba - the Minister of Finance and the prices or his authorized representative; and

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

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