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AGREEMENT BETWEEN THE GOVERNMENT OF THE RUSSIAN FEDERATION AND GOVERNMENT OF MONGOLIA

of April 5, 1995

About avoidance of double taxation concerning taxes on the income and property

Government of the Russian Federation and Government of Mongolia,

being guided by the aspiration to sign the agreement on avoidance of double taxation concerning taxes on the income and property and for the purpose of development of economic cooperation between both States,

agreed as follows:

Article 1. Action of this agreement

This agreement is applied to persons who are from the point of view of the taxation persons with the permanent residence in one or in both Contracting States.

Article 2. Taxes to which the Agreement extends

1. This agreement extends to the taxes on the income and property levied according to the legislation of each of Contracting States irrespective of method of their collection.

2. As taxes on the income all taxes levied from total of income, property or from separate elements of the income, property including the income from alienation of personal and real estate will be considered.

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

a) in relation to the Russian Federation - the income taxes and the income levied according to the following Laws of the Russian Federation:

(1) "About the income tax of the companies and organizations";

The law of the Russian Federation of 27.12.1991 No. 2116-1 "About the income tax of the companies and organizations" ceased to be valid since January 1, 2002 in connection with adoption of the Federal Law of the Russian Federation of 06.08.2001 No. 110-FZ, except separate provisions which void in special procedure.

Since January 1, 2002 the questions concerning collection of the income tax of the organizations are regulated by Chapter 25 of the Tax Code of the Russian Federation.

(2) "About the income tax from physical persons"

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

b) in relation to Mongolia:

(1) the income tax from physical persons;

(2) the income tax from legal entities

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

4. This agreement will be applied also to any identical or in essence to similar taxes on the income which will be levied 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 in their relevant tax laws in reasonable time after making of such changes.

Article 3. General determinations

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

a) the terms "one Contracting State" and "other Contracting State" mean, depending on context, the Russian Federation or Mongolia;

b) the term "Russian Federation" when using in geographical sense means its territory, including internal waters and the territorial sea, airspace over them, and also economic zone and the continental shelf where this State performs the sovereign rights and jurisdiction according to rules of international law and where its tax legislation is effective;

c) the term "Mongolia" when using in geographical sense means all territory of Mongolia, including airspace over it on which its tax legislation acts and where this State performs the sovereign rights on use of the natural resources according to rules of international law;

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

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

f) the terms "company of one Contracting State" and "company of other Contracting State" mean respectively the business activity performed by person with the permanent residence in one Contracting State and the business activity performed by person with the permanent residence in other Contracting State;

g) the term "citizens" means any physical person having nationality of the Contracting State, all legal entities formed under the laws of this Contracting State and also the organizations which do not have legal position, but which for the purposes of the taxation are considered as legal entities;

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