of June 17, 1992
About avoidance of double taxation and prevention of evasion from the taxation concerning taxes on the income and the capital
The Russian Federation and the United States of America, confirming their desire to develop and strengthen economic, scientific, technical and cultural cooperation between both states and wishing to sign the Agreement on avoidance of double taxation and prevention of evasion from the taxation concerning taxes on the income and the capital, agreed as follows:
1. This Agreement is applied to persons who are persons with the permanent residence in one or in both Contracting States, and to other persons if it is specially provided by the Agreement.
2. The agreement does not limit in no way any exception, release, deduction, offsetting or other privilege provided now or in subsequent:
a) laws of each Contracting State;
b) any other agreement between Contracting States.
3. Despite any provisions of the Agreement, except Item 4, the Contracting State can tax, according to the national legal system, persons with the permanent residence in it (determined according to Article 4 (Permanent residence)) and citizens or the former citizens of this State.
4. The following privileges will be provided by the Contracting State, despite Item 3 provisions:
a) according to Item 2 of Article 7 (Adjustment of the income in cases when one persons participate directly or indirectly in management, control or the capital of other persons), Item in) Article 17 (Pension) and Articles 22 (Elimination of double taxation), 23 (Nondiscrimination) and 24 (Vzaimosoglasitelnaya the procedure); and
b) according to Articles 16 (Public service), 18 (Students, probationers and scientists) and 26 (The staff of diplomatic representations and consular employees), to physical persons which are not citizens of this State, in relation to the United States of America, the physical persons having there the status of the immigrant.
1. Taxes to which this Agreement extends:
a) in the Russian Federation: the income taxes and the income provided by the Laws "About the Income Tax of the Companies and Organizations", "About the Taxation of the Income of Banks", "About the Taxation of the Income from Insurance Activity", "About the Income Tax from Physical Persons" (further the referred to as "taxes of the Russian Federation");
b) in the United States of America: the federal income taxes levied according to the Code of the Internal Income (except for tax on accumulated earnings, tax on personal holding companies and taxes on social insurance), and also the excises established concerning investment incomes of the private organizations (further the referred to as "taxes of the United States").
2. This Agreement is applied also to any in essence to similar taxes which will be levied after signature date of the Agreement in addition to the existing taxes or instead of them, including taxes, in essence similar that which is established now by one Contracting State but are not established by other Contracting State and which in subsequent will be entered by other State. Competent authorities of Contracting States will notify each other on any essential changes in their tax laws and about any officially the published materials concerning application of the Agreement including explanations, instructions, executive or legal decisions.
3. The agreement is applied also to any capital tax about which it is told in the subitem g) Item 1 of Article 3 (General determinations) which is established by any Contracting State for signature date of the Agreement or after it, but only if such capital tax is established by the federal legislation.
1. For the purposes of this Agreement if other does not follow from context:
a) the term "Contracting state" means the Russian Federation (Russia) or the United States of America (United States), depending on context;
b) the term "Russia" means the Russian Federation. When using in geographical sense the term "Russian Federation" or "Russia" includes the territorial sea, and also economic zone and the continental shelf in which Russia can perform, for particular purposes, the sovereign rights and jurisdiction according to international law and in which the tax legislation of the Russian Federation is effective;
c) the term "United States" means the United States of America, but does not include Puerto Rico, Virdzhinsky islands, Guam or any other ownership or the territory of the United States. When using in geographical sense the term "United States" includes the territorial sea, and also economic zone and the continental shelf in which the United States can perform, for particular purposes, the sovereign rights and jurisdiction according to international law and in which the tax legislation of the United States is effective;
d) the term "person" means physical person, and also fund, trust fund, partnership, the company and any other consolidation of persons;
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