Common Contracts
2 similar Income Tax Treaty contracts
ContractIncome Tax Treaty • October 13th, 2020
RUSSIA - SWEDEN INCOME TAX TREATY (1993) Date of Conclusion: 14 June 1993. Entry into Force: 3 August 1995. Effective Date: 1 January 1996 (see Article 28). CONVENTION BETWEEN THE GOVERNMENT OF THE RUSSIAN FEDERATION AND THE GOVERNMENT OF THE KINGDOM OF SWEDEN FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME Article 1 Personal scope This Convention shall apply to persons who are residents of one or both of the Contracting States. Article 2 Taxes covered 1. This Convention shall apply to taxes on income imposed on behalf of each Contracting State, irrespective of the manner in which they are levied. 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, as well as taxes on capital appreciation. 3. The taxes to which this Convention shall apply are: (a) in the Russian Federation: - the taxes on income and profits imposed in ac
RUSSIA - SWEDEN INCOME TAX TREATY (1993)Income Tax Treaty • April 22nd, 2014
