Common Contracts
1 similar Income Tax Treaty contracts
ContractIncome Tax Treaty • January 18th, 2021
PHILIPPINES - RUSSIA INCOME TAX TREATY (1995) Status: In Force Conclusion Date: 26 April 1995. Entry into Force: 12 September 1997. Effective Date: 1 January 1998 (see Article 29). THE CONVENTION BETWEEN THE GOVERNMENT OF THE REPUBLIC OF THE PHILIPPINES AND THE GOVERNMENT OF THE RUSSIAN FEDERATION FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION 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. 3. The existing taxes to which the Convention shall apply are, in particular: (a) in the case of th
