Common Contracts
1 similar Income and Capital Tax Treaty contracts
ContractIncome and Capital Tax Treaty • December 4th, 2020
RUSSIA - SLOVAK REPUBLIC INCOME AND CAPITAL TAX TREATY (Unofficial translation) (1994) Date of Conclusion: 24 June 1994. Entry into Force: 1 May 1997. Effective Date: 1 January 1998 (see Article 28). AGREEMENT BETWEEN THE GOVERNMENT OF THE RUSSIAN FEDERATION AND THE GOVERNMENT OF THE SLOVAK REPUBLIC FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL Article 1 Personal scope This Agreement shall apply to persons who are residents of or who have their permanent abode in one or both of the Contracting States. Article 2 Taxes covered 1. This Agreement shall apply to taxes on income and on capital imposed in each Contracting State irrespective of the manner in which they are levied. 2. There shall be regarded as taxes on income and on capital all taxes imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property. 3. The existing taxes to which th
