Common Contracts
1 similar Income Tax Treaty contracts
ContractIncome Tax Treaty • November 19th, 2020
QATAR - RUSSIA INCOME TAX TREATY (1998) Status: In Force Conclusion Date: 20 April 1998. Entry into Force: 5 September 2000. Effective Date: 1 January 2001 (see Article 27). AGREEMENT BETWEEN THE GOVERNMENT OF THE RUSSIAN FEDERATION AND THE GOVERNMENT OF THE STATE OF QATAR FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME Article 1 Personal scope This Agreement shall apply to persons who are residents of one or both of the Contracting States. Article 2 Taxes covered 1. This Agreement shall apply to taxes on income imposed in a Contracting State. 2. There shall be regarded as taxes on income all taxes imposed on total income, or on elements of income, including taxes on gains from the alienation of movable or immovable property. 3. The existing taxes to which this Agreement shall apply are, in particular: (a) in the State of Qatar: -- taxes on income (hereinafter referred to as "Qatari taxes"); (b) in the Russian Federation: -- the tax on profits (inc
