Check if there is an agreement on avoidance of double taxation with the country of your counterparty. What is double taxation Avoid double taxation

Elimination of double taxation on personal income tax, taking into account 376-FZ

Often there are situations when the income of a resident taxpayer Russian Federation, received by him abroad, is taxed twice - once abroad and the second time already in the Russian Federation. A similar situation may occur with regard to the income of non-residents of the Russian Federation, as well as residents of the Russian Federation - foreign citizens.

In this article, we will consider the procedure for eliminating double taxation on personal income tax.

The obligation to pay tax arises when there is an object of taxation.

For personal income tax, the object of taxation is income received by an individual taxpayer (Article 209 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation)).

Income in accordance with Article 41 of the Tax Code of the Russian Federation is recognized as an economic benefit in cash or in kind, taken into account if it is possible to assess it and to the extent that such benefit can be assessed, and determined in accordance with Chapter 23 "Income Tax for Individuals" of the Tax Code RF.

Income can be received both from sources in the Russian Federation and from sources outside the Russian Federation. Moreover, taxpayers - tax residents of the Russian Federation must pay personal income tax on the above two incomes, and taxpayers who are not tax residents of the Russian Federation, only on income received from sources in the Russian Federation.

For tax purposes, the determination of the status of an individual as a tax resident of the Russian Federation is carried out in order to apply the provisions of Article 209, paragraph 1 of Article 232 of the Tax Code of the Russian Federation in situations where, in particular, the elimination of international double taxation is carried out.

On the basis of paragraph 2 of Article 207 of the Tax Code of the Russian Federation, individuals who are actually located in the Russian Federation for at least 183 years are recognized as tax residents. calendar days within 12 consecutive months.

As noted in the letter of the Ministry of Finance of Russia dated August 14, 2009 No. 03-08-05, citizens of any state can be tax residents of the Russian Federation, as well as non-residents. That is, citizens of the Russian Federation who stay in the Russian Federation for less than 183 days within 12 consecutive months will not be recognized as tax residents of the Russian Federation.

According to the letter of the Ministry of Finance of Russia dated April 18, 2007 No. 01-СШ/19, sent to the Federal Tax Service of Russia, the establishment of this fact (residence) is connected with the taxpayer's obligation to calculate and pay tax on the income received by him for the corresponding tax period (calendar year).

At the same time, confirmation of the status of an individual as a tax resident of the Russian Federation for the purpose of applying international treaties on the avoidance of double taxation, that is, when such a person receives income from sources in another state, is made for any past tax period (calendar year) or for the current tax period (but not earlier than July 3 of such calendar year).

In addition, it follows from letter No. 01-СШ/19 that the accounting for the number of days an individual stays in the Russian Federation during a 12-month period starting in one and ending in the next calendar year is made on the date such person receives income, tax on which is subject to withholding by the tax agent, as indicated in the letter of the Federal Tax Service of Russia dated February 12, 2014 No. ОА-4-13/2213. At the same time, copies of documents confirming the number of days of stay of an individual in the Russian Federation must be requested directly from citizens.

The issues of eliminating double taxation when paying personal income tax are regulated by Article 232 of the Tax Code of the Russian Federation, which we have already mentioned above.

The amounts of tax actually paid by a taxpayer who is a tax resident of the Russian Federation outside the Russian Federation in accordance with the legislation of other states on income received outside the Russian Federation shall not be credited when paying tax in the Russian Federation, unless otherwise provided by the relevant agreement (agreement) on avoidance of double taxation (paragraph 1 of Article 232 of the Tax Code of the Russian Federation).

Thus, in order to eliminate double taxation, states conclude treaties (agreements) among themselves on the avoidance of double taxation.

Note that the list of international double tax treaties between the Russian Federation and other states in force as of January 1, 2013 is given in the Information Letter of the Russian Ministry of Finance.

Clarifications on the application of treaties (agreements) on the avoidance of double taxation are given in the letters of the Ministry of Finance of Russia dated August 31, 2010 No. 03-04-08 / 4-189, dated October 13, 2009 No. 03-08-05, dated October 8, 2008 No. 03-08-05/5, October 8, 2008 No. 03-08-05/4 (Federal Republic of Germany), August 21, 2008 No. 03-08-05 (Israel), August 12, 2008 No. 03 -08-05 (Italian Republic), Federal Tax Service of Russia for the city of Moscow dated March 4, 2010 No. 20-14/3/022678, dated January 21, 2010 No. 20-15/3/4613, dated April 28, 2009 No. 20- 15/3/ [email protected](Turkish Republic).

Many Agreements contain provisions on non-discrimination against citizens of contracting states. The definition of non-discrimination specified in double tax treaties, taking into account international practice, means that if the tax is levied on foreign and on domestic nationals under the same circumstances, it should have the same form, both in terms of the tax base and the method of its assessment , the rate of which should be the same. The formalities connected with taxation (declaration, payments, prescribed deadlines, etc.) should not be more onerous for foreigners than for their own nationals.

Different personal income tax rates are applied depending on the tax residence, and not on the citizenship of the person and are not discriminatory.

This means that the income of a citizen of the Russian Federation and, for example, a citizen of the Republic of Lithuania, who stay on the territory of the Russian Federation for less than 183 days within 12 consecutive months (that is, they are not tax residents of the Russian Federation), are equally subject to personal income tax at a rate of 30% . A similar opinion was expressed, in particular, in the letter of the Ministry of Finance of Russia dated August 19, 2008 No. 03-04-05-01 / 305.

As stated in the letter of the Ministry of Finance of Russia dated November 2, 2011 No. 03-04-05 / 8-852, a taxpayer who is a tax resident of the Russian Federation, when receiving income from sources outside the Russian Federation, is obliged to include such income in the tax return for personal income tax persons, while the amount of tax paid in another state is not counted when paying tax in the Russian Federation.

Thus, a taxpayer - a resident of the Russian Federation is not entitled to set off the tax that he paid abroad against the payment of personal income tax in the Russian Federation.

However, if the provision on such a set-off is provided for by the relevant agreement (agreement) on the avoidance of double taxation, then it is still possible to set off the tax. Thus, in the letter of the Ministry of Finance of Russia dated May 4, 2008 No. 03-04-05-01 / 145, a situation is considered when an individual entrepreneur - a resident of the Russian Federation receives income from a source in the Republic of Belarus. Answering the question whether the amounts of tax on these incomes paid in the Republic of Belarus can be credited when paying personal income tax in the Russian Federation received from sources in the Republic of Belarus, the Ministry of Finance of Russia explains that the Agreement between the Government of the Russian Federation and the Government of the Republic of Belarus dated April 21 1995 "On the Avoidance of Double Taxation and the Prevention of Tax Evasion in Respect of Taxes on Income and Property" (hereinafter referred to as the Agreement between the Russian Federation and the Republic of Belarus) provides for the offset of tax paid in a foreign state.

Therefore, the amounts of tax on income received by a resident of the Russian Federation from a source in the Republic of Belarus, paid in the Republic of Belarus, can be credited when paying tax in the Russian Federation in accordance with the provisions of the said Agreement between the Russian Federation and the Republic of Belarus and the Tax Code of the Russian Federation.

Similar conclusions were made in the letters of the Ministry of Finance of Russia dated November 21, 2012 No. 03-04-05 / 4-1325, dated October 16, 2012 No. 03-08-05, the Federal Tax Service of Russia dated March 27, 2009 No. 3-5-04 / [email protected], dated June 1, 2009 No. 3-5-04 / [email protected], Federal Tax Service of Russia for the city of Moscow dated April 8, 2009 No. 20-14 / 4 / 033584.

If income is exempt from taxation in Russia, then there are no grounds for offsetting the paid "foreign" tax (letter of the Ministry of Finance of Russia dated May 7, 2010 No. 03-04-06 / 6-90).

By virtue of paragraph 2 of Article 232 of the Tax Code of the Russian Federation, unless otherwise provided by the Tax Code of the Russian Federation, in order to be exempt from tax, to carry out an offset, to receive tax deductions or other tax privileges, a taxpayer must submit to the tax authorities:

– official confirmation that he is a resident of a state with which the Russian Federation has concluded an agreement (agreement) for the avoidance of double taxation valid for the relevant tax period (or part thereof);

- a document on the income received and on the payment of tax by him outside the Russian Federation, confirmed by the tax authority of the relevant foreign state.

In a letter dated August 29, 2014 No. 03-04-06/43394, the Ministry of Finance of Russia clarified that confirmation can be submitted both before payment of tax or advance payments on it, and within one year after the end of the tax period, according to the results of which the taxpayer qualifies for a tax exemption, offset, tax deduction or other tax benefit.

The specified confirmation must be submitted to the tax authority, as well as to the tax agent, for whom this confirmation serves as a basis for not withholding personal income tax when paying income or taxing it at the rates provided for in the relevant agreement.

Thus, if an individual - a resident of a foreign state with which the Russian Federation has concluded an agreement on the avoidance of double taxation, has provided a tax agent with confirmation that he is a resident of this foreign state, and his income received under an agreement with an organization - a tax agent, in accordance with this agreement are not subject to taxation in the Russian Federation, the tax agent has the right not to withhold personal income tax from such income.

Since the Tax Code of the Russian Federation does not establish a special procedure for the return of amounts of personal income tax withheld by tax agents from the income of individuals - residents of foreign states before they submit the corresponding confirmation, one should proceed from the provisions of Article 78 of the Tax Code of the Russian Federation, taking into account the deadline for submitting confirmation of the status of a resident established by in Article 232 of the Tax Code of the Russian Federation.

If the organization has confirmation of the status of an individual as a resident of the relevant foreign state, the organization does not need to send documents to the tax authority at the place of its registration for not withholding tax on income exempt from taxation in accordance with an international treaty on the avoidance of double taxation.

The obligation to submit relevant documents to the tax authority rests with the taxpayer.

Letter No. 03-04-05/24803 of May 23, 2014 from the Ministry of Finance of Russia contains similar clarifications, which also notes that submission to the tax authority of a confirmation of payment of tax in a foreign state is required only in cases where the amount of taxes paid in a foreign country is offset in the Russian Federation. this foreign country.

Note!

As the Moscow tax authorities indicate in their letters dated March 4, 2010 No. 20-14 / 3 / 022678, dated January 21, 2010 No. 20-15 / 3 / 4613, the taxpayer, in addition to confirmation, must also submit an application for obtaining tax privileges. However, the current tax legislation does not contain such a requirement.

The issuance of documents confirming the status of a tax resident of the Russian Federation is carried out by the Interregional Inspectorate of the Federal Tax Service for Centralized Data Processing (letters of the Federal Tax Service of Russia dated March 13, 2013 No. ED-3-3 / [email protected], dated August 24, 2012 No. ОА-3-13/ [email protected], Federal Tax Service of Russia for the city of Moscow dated October 21, 2009 No. 13-11 / 110015).

The Information Notice of the Federal Tax Service of Russia "On the procedure for confirming the status of a tax resident of the Russian Federation" (hereinafter referred to as the Information) establishes the procedure for confirming the status of a tax resident of the Russian Federation.

According to the Information, the Confirmation is issued in one copy, except for the following cases:

- if, in accordance with the legislation of a foreign state, two or more copies of the Confirmation are required to be simultaneously submitted to the tax authority of a foreign state, then, provided that the competent authorities of the said state duly notified the Federal Tax Service of the specified provisions of the legislation, an appropriate number of copies of the Confirmation is issued;

- if the taxpayer needs two or more copies of the Confirmation for one calendar year to send to several counterparties, if there is an appropriate package of documents for each of the counterparties, one copy of the Confirmation is issued for each counterparty.

A confirmation can be issued not only for the current calendar year, but also for previous years, provided that all necessary documents corresponding to the requested period are available.

Confirmation of the status of a tax resident of the Russian Federation is carried out:

- issuance of a certificate of the established form;

- certification by signature and seal of the document form established by the legislation of a foreign state (if such forms are available and the Federal Tax Service of Russia is informed about this by the competent authorities of the corresponding state).

The term for consideration of applications for the issuance of a Confirmation is 30 calendar days from the date of receipt of all necessary documents by the Interregional Inspectorate of the Federal Tax Service of Russia.

Pursuant to paragraph 3 of Article 232 of the Tax Code of the Russian Federation, when calculating the amount of tax in relation to the income of a controlled foreign company, the procedure for offsetting the amount of tax paid in a foreign state is applied, provided for in paragraph 11 of Article 309.1 of the Tax Code of the Russian Federation. On the basis of the aforementioned norm, the amount of tax calculated in respect of the profit of a controlled foreign company for the relevant period may be reduced, in particular, by the amount of tax calculated in respect of this profit in accordance with the legislation of foreign states. To do this, it is necessary that such a value be documented. If the Russian Federation does not have a valid international treaty of the Russian Federation concluded with the state (territory) on taxation issues, then the taxpayer must certify supporting documents from the competent authority of the foreign state, which is authorized to exercise control and supervision in the field of taxes.

In conclusion, I would like to draw attention to the fact that from January 1, 2016, Article 232 of the Tax Code of the Russian Federation is amended by the Federal Law of June 8, 2015 No. 146-FZ "On Amendments to Chapter 23 of Part Two of the Tax Code of the Russian Federation".

According to these changes, amounts of tax actually paid by an individual who is a tax resident of the Russian Federation outside the Russian Federation in accordance with the legislation of other states on income received in a foreign state will not be credited when paying tax in the Russian Federation, unless otherwise provided by the relevant international treaty Russian Federation on taxation issues.

In the event that an international treaty of the Russian Federation on taxation provides for a credit in the Russian Federation of the amount of tax paid by an individual - a tax resident of the Russian Federation in a foreign state from the income received by him, such a credit will be made by the tax authority in the manner established by paragraphs 2 - 4 of Article 232 of the Tax Code of the Russian Federation.

Based on the updated paragraph 2 of Article 232 of the Tax Code of the Russian Federation, the offset in the Russian Federation of the amount of tax paid by an individual - a tax resident of the Russian Federation in a foreign state from the income received by him, will be made at the end of the tax period. The basis for the set-off will be the tax declaration submitted by such an individual, in which the amount of tax paid in a foreign state to be set off must be indicated. Please note that the amounts of tax paid by an individual who is a tax resident of the Russian Federation in a foreign state on the income received by him, subject to offset in the Russian Federation, can be declared in tax returns submitted within three years after the end of the tax period in which such income was received. income.

For offset purposes, the tax return must be accompanied by documents confirming the amount of income received in a foreign state and tax paid on this income in a foreign state, issued (certified) by the authorized body of the relevant foreign state, and their notarized translation into Russian (paragraph 3 of Article 232 Tax Code of the Russian Federation).

The documents attached to the tax return must reflect the type of income, the amount of income, the calendar year in which the income was received, as well as the amount of tax and the date of its payment by the taxpayer in a foreign state.

Instead of these documents, the taxpayer has the right to submit a copy of the tax declaration submitted by him in a foreign state, and a copy of the tax payment document and their notarized translation into Russian.

If the tax on income received in a foreign state was withheld at the source of payment of income, the necessary information on the amounts of income and the amounts of paid tax withheld at the source of payment of income in a foreign state shall be submitted by the taxpayer on the basis of a document issued by the source of payment of income, together with a copy of this document and its notarized translation into Russian.

Please note that the amount of tax to be credited will be determined taking into account the provisions of the relevant international treaty of the Russian Federation on taxation. When calculating the amount of tax credited in the Russian Federation, the provisions of the Tax Code of the Russian Federation applicable to the procedure for calculating tax in the tax period in which income was received in a foreign state will be applied (paragraph 4 of Article 232 of the Tax Code of the Russian Federation).

According to paragraph 5 of Article 232 of the Tax Code of the Russian Federation, if an international treaty of the Russian Federation on taxation provides for full or partial exemption from taxation in the Russian Federation of any types of income of individuals who are tax residents of a foreign state with which such an agreement is concluded, exemption from payment (withholding) of tax at the source of payment of income in the Russian Federation or the return of previously withheld tax in the Russian Federation will be carried out in the manner established by paragraphs 6-9 of Article 232 of the Tax Code of the Russian Federation.

Thus, paragraph 6 of Article 232 of the Tax Code of the Russian Federation determines that, unless otherwise provided by the Tax Code of the Russian Federation, the tax agent - the source of income payment when paying such income to an individual does not withhold tax (or withholds it in a different amount than provided for by the provisions of the Tax Code of the Russian Federation) in the event that if this individual is a tax resident of a foreign state with which the Russian Federation has concluded an international treaty on taxation, providing for full or partial exemption from taxation in the Russian Federation of the corresponding type of income. In order to confirm the status of a tax resident of such a foreign state, an individual has the right to present to the tax agent - source of income a passport of a foreign citizen or another document established by federal law or recognized in accordance with an international treaty of the Russian Federation as a document proving the identity of a foreign citizen.

If the documents listed above do not allow confirming that a foreign citizen has the status of a tax resident of a foreign state with which the Russian Federation has concluded an international agreement on taxation, on the basis of which income is exempted from taxation in the Russian Federation, the tax agent - the source of payment of income to an individual requests this individual is an official confirmation of his status as a tax resident of the state with which the Russian Federation has concluded an international treaty on taxation.

Please note that the specified confirmation must be issued by the competent authority of the relevant foreign state authorized to issue such confirmations on the basis of an international treaty of the Russian Federation on taxation issues. In the event that such a confirmation is drawn up in a foreign language, an individual shall also submit its notarized translation into Russian.

If confirmation of the status of a tax resident of a foreign state is submitted by an individual to a tax agent that is the source of payment of income after the date of payment of income subject to exemption from taxation on the basis of an international treaty of the Russian Federation on taxation, and withholding tax from such income, such tax agent refunds the withheld tax to the procedure provided for by paragraph 1 of Article 231 of the Tax Code of the Russian Federation for the return of amounts of overpaid tax (paragraph 7 of Article 232 of the Tax Code of the Russian Federation).

Information about foreign individuals and about the income paid to them, from which no tax was withheld on the basis of the international treaty of the Russian Federation on taxation, about the amounts of tax returned by the tax agent - the source of income payment, are submitted by such tax agent to the tax authority at the place of its registration within thirty days from the date of payment of such income (paragraph 8 of Article 232 of the Tax Code of the Russian Federation).

The specified information should allow identifying the taxpayer, the type of income paid, the amount of income paid and the dates of their payment. The information allowing to identify the taxpayer includes, among other things, passport data, an indication of citizenship.

In the absence of a tax agent on the date of receipt by an individual of a confirmation of the status of a tax resident of a foreign state, which gives the right to exemption from tax on the basis of an international treaty of the Russian Federation on taxation, such an individual has the right to submit a confirmation of the status of a tax resident of a foreign state and its notarized translation into Russian language together with an application for a tax refund, a tax declaration and documents confirming the withholding of tax and the grounds for its refund, to the tax authority at the place of residence (place of stay) of an individual in the Russian Federation, and in the absence of a place of residence (place of stay) of an individual persons in the Russian Federation to the tax authority at the place of registration of the tax agent.

The refund of tax amounts will be made by the tax authority in the manner prescribed by Article 78 of the Tax Code of the Russian Federation (clause 9 of Article 232 of the Tax Code of the Russian Federation).

1. The amounts of tax actually paid by an individual who is a tax resident of the Russian Federation outside the Russian Federation in accordance with the legislation of other states on income received in a foreign state shall not be credited when paying tax in the Russian Federation, unless otherwise provided by the relevant international treaty of the Russian Federation on taxation issues.

If an international treaty of the Russian Federation on taxation issues provides for a credit in the Russian Federation of the amount of tax paid by an individual - a tax resident of the Russian Federation in a foreign state from the income received by him, such a credit shall be made by the tax authority in the manner established by paragraphs 2 - of this article.

2. A credit in the Russian Federation of the amount of tax paid by an individual who is a tax resident of the Russian Federation in a foreign state from the income received by him is made at the end of the tax period on the basis of a tax declaration submitted by such an individual, which indicates the amount of tax payable in a foreign country to be offset. state. At the same time, the amounts of tax paid by an individual - a tax resident of the Russian Federation in a foreign state on the income received by him, subject to offset in the Russian Federation, may be declared in tax returns submitted within three years after the end of the tax period in which such income was received. .

3. For the purpose of offsetting in the Russian Federation the amount of tax paid by an individual who is a tax resident of the Russian Federation in a foreign state on the income received by him, documents confirming the amount of income received in a foreign state and tax paid on this income in a foreign state are attached to the tax return, issued (certified) by the authorized body of the relevant foreign state, and their notarized translation into Russian.

The documents attached to the tax return must reflect the type of income, the amount of income, the calendar year in which the income was received, as well as the amount of tax and the date of its payment by the taxpayer in a foreign state.

Instead of these documents, the taxpayer has the right to submit a copy of the tax declaration submitted by him in a foreign state, and a copy of the tax payment document and their notarized translation into Russian.

If the tax on income received in a foreign state was withheld at the source of payment of income, information on the amounts of income in the context of each month of the corresponding calendar year, as well as on the amounts of tax withheld at the source of payment of income in a foreign state, shall be submitted by the taxpayer on on the basis of a document issued by the source of income payment, together with a copy of this document and its notarized translation into Russian.

4. The tax amount subject to offset is determined taking into account the provisions of the relevant international treaty of the Russian Federation on taxation issues. When calculating the amount of tax credited in the Russian Federation, the provisions of this Code applicable to the procedure for calculating tax in the tax period in which income was received in a foreign state shall apply.

5. In the event that an international treaty of the Russian Federation on taxation provides for full or partial exemption from taxation in the Russian Federation of any types of income of individuals who are tax residents of a foreign state with which such an agreement is concluded, exemption from payment (withholding) of tax at the source of payment of income in the Russian Federation or the return of previously withheld tax in the Russian Federation is made in the manner prescribed by paragraphs 6 - of this article.

6. Unless otherwise provided by this Code, the tax agent - the source of income payment, when paying such income to an individual, does not withhold tax (or withholds it in a different amount than provided for by the provisions of this Code) if this individual is a tax resident of a foreign state , with which the Russian Federation has concluded an international agreement on taxation, providing for full or partial exemption from taxation in the Russian Federation of the corresponding type of income. In order to confirm the status of a tax resident of such a foreign state, an individual has the right to present to the tax agent - source of income a passport of a foreign citizen or another document established by federal law or recognized in accordance with an international treaty of the Russian Federation as a document proving the identity of a foreign citizen.

If the documents listed above do not allow confirming that a foreign citizen has the status of a tax resident of a foreign state with which the Russian Federation has concluded an international agreement on taxation, on the basis of which income is exempted from taxation in the Russian Federation, the tax agent - the source of payment of income to an individual requests this individual is an official confirmation of his status as a tax resident of the state with which the Russian Federation has concluded an international treaty on taxation.

The specified confirmation must be issued by the competent authority of the relevant foreign state authorized to issue such confirmations on the basis of an international treaty of the Russian Federation on taxation issues. In the event that such a confirmation is drawn up in a foreign language, an individual shall also submit its notarized translation into Russian.

7. In the event that confirmation of the status of a tax resident of a foreign state, specified in paragraph 6 of this article, is submitted by an individual to a tax agent - the source of payment of income after the date of payment of income subject to exemption from taxation on the basis of an international treaty of the Russian Federation on taxation, and withholding tax on such income, such tax agent shall refund the withheld tax in accordance with the procedure provided for by paragraph 1 of Article 231 of this Code for the refund of amounts of overpaid tax.

8. Information about foreign individuals and about the income paid to them, from which no tax was withheld on the basis of the international treaty of the Russian Federation on taxation, about the amounts of tax returned by the tax agent - the source of payment of income, are submitted by such tax agent to the tax authority at the place its accounting within thirty days from the date of payment of such income.

The specified information should allow identifying the taxpayer, the type of income paid, the amount of income paid and the dates of their payment.

The information allowing to identify the taxpayer includes, among other things, passport data, an indication of citizenship.

9. In the absence of a tax agent on the date of receipt by an individual of a confirmation of the status of a tax resident of a foreign state, which gives the right to exemption from tax on the basis of an international treaty of the Russian Federation on taxation, such an individual has the right to submit a confirmation of the status of a tax resident of a foreign state and its notarized translation into Russian, together with an application for a tax refund, a tax declaration and documents confirming the withholding of tax and the grounds for its refund, to the tax authority at the place of residence (place of stay) of an individual in the Russian Federation, and in the absence of a place of residence (place of stay) ) an individual in the Russian Federation to the tax authority at the place of registration of the tax agent.

10. The amount of tax calculated in relation to the profit of a controlled foreign company for the relevant period shall be reduced by the amount of tax calculated in relation to this profit in accordance with the legislation of foreign states and (or) the legislation of the Russian Federation (including income tax withheld at source). payment of income), as well as on the amount of corporate income tax calculated in respect of the profit of the permanent establishment of this controlled foreign company in the Russian Federation, in proportion to the controlling person's share in this company.

The amount of tax calculated in accordance with the legislation of a foreign state must be documented, and in the absence of a valid international treaty of the Russian Federation with a foreign state (territory) on taxation issues, certified by the competent authority of a foreign state authorized to control and supervise the taxes.

International agreements for the avoidance of double taxation- international agreements that states conclude between themselves in order to exclude double taxation of income and property of citizens and organizations - once in one state and another time in another.

Example

A Russian organization pays dividends to a foreign organization. The Tax Code of Russia establishes that when paying dividends, a Russian organization, as a tax agent, must withhold and transfer tax to the budget at a rate of 15%.

A foreign country may also provide that dividends are taxed. In this case, the tax on the amount of dividends will be paid twice - once in Russia and the second time in a foreign country.

International agreements determine in which state the tax must be paid and in what amount.

Term Agreement (convention, treaty) for the avoidance of double taxation on the English language - Agreement (convention , treaty) for the avoidance of double taxation.

Comment

Russia has entered into agreements with many foreign countries on the avoidance of double taxation, which exclude double taxation of the same income or property in Russia and in a foreign state and determine in what amount and in which state the tax must be paid. There are many such agreements and they can be called an agreement, a convention, an agreement. Russia is one of the leaders in terms of the number of concluded international agreements on avoidance of double taxation, entering the TOP 5 countries.

Agreements have been concluded with most states. The Russian Federation does not conclude agreements with so-called offshore states. The list of agreements is constantly updated.

Part 4 of Article 15 of the Constitution of the Russian Federation determines that the generally recognized principles and norms of international law and international treaties of the Russian Federation are an integral part of its legal system. If an international treaty of the Russian Federation establishes other rules than those provided for by law, then the rules of the international treaty shall apply.

Accordingly, agreements on the avoidance of double taxation concluded by Russia with a foreign state have a higher legal force than the Tax Code of the Russian Federation. As a result, if Russian persons (legal entities or individuals) receive income from activities in another state or foreign persons receive income in Russia, then the rules of the agreement must be applied.

The same rule is repeated in Art. 7 of the Tax Code of the Russian Federation: “If an international treaty of the Russian Federation establishes other rules and norms than those provided for by this Code and regulatory legal acts adopted in accordance with it, the rules and norms of international treaties of the Russian Federation shall apply.”.

Example

A Russian organization pays dividends to a German organization. The Russian tax code specifies that dividends paid to foreign entities must be taxed at a rate of 15%. A Russian organization paying dividends is obliged to withhold and transfer the amount of tax to the Russian budget.

Russia concluded with Germany the Agreement dated 29.05.1996 "On the Avoidance of Double Taxation in Respect of Income and Property Taxes". Article 10 "Dividends" of the agreement defines:

"one. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in the Contracting State of which the company paying the dividends is a resident, in accordance with the laws of that Contracting State. The tax, however, must not exceed:

a) five per cent of the gross amount of the dividends, if the beneficial owner of them is a company which holds directly at least ten per cent of the share capital or share capital of the company paying the dividends and that equity interest is not less than EUR 80,000, or the equivalent amount in rubles;

b) fifteen percent of the gross amount of dividends in all other cases.”

Accordingly, if a German company owns 10% or more of the authorized or share capital of a Russian organization (paying dividends), and this share is not less than 80,000 euros or the equivalent amount in rubles, then a tax rate of 5% is applied.

Reduced tax rates and exemption

In the event that Russian organizations pay so-called passive income (dividends, interest, royalties) to foreign organizations, Russian organizations act as tax agents and are obliged to withhold and transfer tax to the budget at the rates provided for by the Tax Code of the Russian Federation. International agreements often establish reduced tax rates or even exemptions in this case.

To apply this exemption, a foreign organization must, before paying income, provide a Russian tax agent with confirmation that this foreign organization has a permanent location in the state with which the Russian Federation has an international treaty (agreement) governing taxation issues. This confirmation must be certified by the competent authority of the foreign state. If this confirmation is drawn up in a foreign language, the tax agent is also provided with a translation into Russian (Article 312 of the Tax Code of the Russian Federation).

Important legal precedent

Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of May 29, 2007 N 1646/07 in case N A40-5091 / 06-33-49

decision in favor of the taxpayer.

A Russian taxpayer paid income in 2002-2003 to a foreign organization established in Cyprus. The Russian organization had confirmations of the location of the foreign organization in Cyprus dated May 25, 1999 and May 27, 2004. The tax authority imposed a fine on the Russian tax agent due to the fact that, in the opinion of the tax authority, he was not entitled to apply the preferential tax rate under the international agreement, since on the date of income payment there was no confirmation of the location of the foreign organization.

The Supreme Arbitration Court of the Russian Federation ruled in favor of the taxpayer, considering that the presence of confirmations in 1999 and 2004 is sufficient to confirm the location of a foreign organization in 2002-2003.

Double tax treaties define the following main provisions:

A provision that the Agreement applies to persons who are residents of one or both of the Contracting States.

Definition of agreement terms

List of taxes to which the agreement applies. As a rule, these are direct taxes - income tax, income tax, property tax. Indirect taxes (VAT, excises, sales tax) are not the subject of such agreements and are levied by each state according to its own rules.

How is the tax residency of a person determined (for example, a person is a tax resident of Russia or a foreign state). In most cases, there are no difficulties with tax residency, but there are also difficult cases.

The concept of "Permanent Establishment" is defined. This concept is important because if a foreign organization operates in Russia through a permanent representative office, then it is recognized as a payer of income tax on profits received by the representative office in Russia. Moreover, the term "Permanent Establishment" does not depend on the official registration of a foreign organization. For example, many agreements provide that a building site or installation site is a permanent establishment only if the duration of its activity exceeds a certain period (for example, 12 months). Accordingly, if the construction site exists in Russia for 13 months, then the activity is considered as a permanent establishment.

procedural questions.

For each type of income and property, it is determined in which country the income (profit, property) will be taxed and at what rate. As a rule, allocate:

Income from real estate

Business profit

Income from international maritime and air transportation

Income from alienation of property

Income from independent personal services

Income from employment

Remuneration to members of supervisory boards and boards of directors

Income from the activities of artists and athletes

Income from public service activities

Teachers, students and other learning persons

Other income

Property

Indicates the inadmissibility of tax discrimination. For example - Nationals of a Contracting State may not be subjected in the other Contracting State to taxation or an obligation connected therewith which is different or more onerous than the taxation or obligations connected therewith to which nationals of that other State are or may be subjected under the same circumstances. This provision shall also apply to all legal persons, partnerships and other associations of persons formed under the laws in force in one of the Contracting States.

Procedure for elimination of double taxation. In Russia, for Russian organizations and individuals, the elimination of double taxation is carried out, as a rule, by offsetting in Russia the tax paid abroad - if a resident of the Russian Federation receives income or owns property that, in accordance with the provisions of the Agreement, may be taxed in a Foreign State , the amount of tax on such income or property paid in a Foreign State will be deducted from the tax levied on such person in the Russian Federation. Such deduction, however, may not exceed the amount of tax calculated on such income or property in accordance with the laws and regulations of the Russian Federation.

Example

The Russian organization received a profit in the amount of 100 thousand euros from the activities of its branch in a foreign country. In a foreign country, this profit was subject to income tax at a rate of 30%. The tax amounted to 30 thousand euros.

In Russia, income from such activities is subject to income tax at a rate of 20%. Given that the amount of tax under Russian rules was less than under the rules of a foreign state, as a result of the offset, tax on the profits of a foreign branch in Russia is not paid.

The Tax Code of the Russian Federation establishes a requirement that, when applying the provisions of international treaties of the Russian Federation, a foreign person must submit to the tax agent paying income confirmation that this foreign person has a permanent location in the state with which the Russian Federation has an international treaty (agreement) regulating issues taxation, which must be certified by the competent authority of the relevant foreign state. If this confirmation is drawn up in a foreign language, the tax agent is also provided with a translation into Russian (Articles 312, 232 of the Tax Code of the Russian Federation).

Entry into force of the international treaty for the avoidance of double taxation

The date of entry into force of an international agreement on the avoidance of double taxation is determined in this agreement itself.

The entry into force is preceded by the so-called ratification international treaty. Ratification is, in fact, the acceptance of an international treaty State Duma Russia and is carried out in the form of a federal law (Article 14 of the Federal Law of July 15, 1995 N 101-FZ "On International Treaties of the Russian Federation").

After the adoption of the ratifying federal law, the President of the Russian Federation signs the instrument of ratification.

Then, Russia and a foreign state exchange instruments of ratification in accordance with Art. 19 of the Federal Law of July 15, 1995 N 101-FZ.

Example

Article 27 "Entry into force" of the Agreement between the Government of the Russian Federation and the Government of Australia dated 07.09.2000 "On the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income" determines:

"The Contracting States shall notify each other in writing through diplomatic channels of the completion by them of the appropriate procedures required for the entry into force of this Agreement. This The Agreement enters into force on the date of the last notice. and the provisions of this Agreement shall apply:

(a) in Australia:

(i) in respect of withholding tax on income derived by a non-resident on income received on or after 1 July of the calendar year next following the year in which this Agreement enters into force;

(ii) in respect of other Australian tax, income or profits for any financial year beginning on or after 1 July in the calendar year next following the year in which this Agreement enters into force;

(b) in Russia:

with respect to tax years and periods beginning on or after January 1 of the calendar year following the year in which this Agreement enters into force."

Model Convention

The OECD has developed the so-called Model Convention (OECD Model Convention) - a template for an international agreement on the avoidance of double taxation. This document is used by many states as the basis for developing their agreements. The Model Convention was first published in 1963 and updated in 1977.

In turn, the UN has also developed a model convention (UN Model Convention) for agreements between developed and developing countries. The UN Model Convention was first published in 1980 and later updated more than once (2001, 2011, 2012). It is believed that the UN model convention takes into account the interests of developing countries more (in comparison with the OECD convention), as it provides more tax rights to states that receive investment in business from foreign countries.

History reference

In the 1920s, the League of Nations (League of Nations) recognized that the interaction of the tax systems of states can lead to double taxation - a situation where the same income (profit, property) is taxed twice - in one state and in another. A decision was made to eliminate double taxation by adopting harmonized international rules for taxation. So there were international agreements on avoidance of double taxation.

Agreements on the avoidance of double taxation of Russia with foreign countries

State	Agreement	Effective date	Dividend rate	Interest rate	Royalty rate
Australia	Agreement between the Government of the Russian Federation and the Government of Australia dated 07.09.2000 "On the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income"	17.12.2003	5% or 15% (Article 10 of the Agreement)	10% (Article 11 of the Agreement)	10% (Article 12 of the Agreement)
Austria	Convention between the Government of the Russian Federation and the Government of the Republic of Austria dated April 13, 2000 "For the Avoidance of Double Taxation with Respect to Taxes on Income and Capital"	30.12.2002	5% or 15% (Article 10 of the Agreement)	0% (Article 11 of the Agreement)	0% (Article 12 of the Agreement)
Azerbaijan	Agreement between the Government of the Russian Federation and the Government of the Republic of Azerbaijan of 03.07.1997 "On the avoidance of double taxation in relation to taxes on income and property"	03.07.1998	10% (Article 10 of the Agreement)	10% (Article 11 of the Agreement)	10% (Article 12 of the Agreement)
Albania	Convention between the Government of the Russian Federation and the Government of the Republic of Albania dated 04/11/1995 "On the Avoidance of Double Taxation with Respect to Taxes on Income and Property"	09.12.1997	10% (Article 10 of the Agreement)	10% (Article 11 of the Agreement)	10% (Article 12 of the Agreement)
Algeria	Convention between the Government of the Russian Federation and the Government of the Algerian People's Democratic Republic dated March 10, 2006 "On the avoidance of double taxation with respect to taxes on income and property"	18.12.2008	5% or 15% (Article 10 of the Agreement)	15% (Article 11 of the Agreement)	15% (Article 12 of the Agreement)
Argentina	Convention between the Government of the Russian Federation and the Government of the Argentine Republic for the Avoidance of Double Taxation with Respect to Taxes on Income and Capital	16.10.2012	10% or 15% (Article 10 of the Agreement)	15% (Article 11 of the Agreement)	15% (Article 12 of the Agreement)
Armenia	Agreement between the Government of the Russian Federation and the Government of the Republic of Armenia of December 28, 1996 "On the Elimination of Double Taxation on Income and Property"	17.03.1998	5% or 10% (Article 10 of the Agreement)	0% (Article 11 of the Agreement)	0% (Article 12 of the Agreement)
Belarus	Agreement between the Government of the Russian Federation and the Government of the Republic of Belarus dated April 21, 1995 "On the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and property"	20.01.1997	15% (Article 9 of the Agreement)	10% (Article 10 of the Agreement)	10% (Article 11 of the Agreement)
Belgium	Convention between the Government of the Russian Federation and the Government of the Kingdom of Belgium of June 16, 1995 "On the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and property"	26.06.2000	10% (Article 10 of the Agreement)	10% (Article 11 of the Agreement)	0% (Article 12 of the Agreement)
Bulgaria	Agreement between the Government of the Russian Federation and the Government of the Republic of Bulgaria dated 08.06.1993 "On the avoidance of double taxation with respect to taxes on income and property"	08.12.1995	15% (Article 10 of the Agreement)	15% (Article 11 of the Agreement)	15% (Article 12 of the Agreement)
Botswana	Convention between the Government of the Russian Federation and the Government of the Republic of Botswana of April 8, 2003 "On the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income"	23.12.2009	5% or 10% (Article 10 of the Agreement)	10% (Article 11 of the Agreement)	10% (Article 12 of the Agreement)
Brazil	Convention between the Government of the Russian Federation and the Government of the Federative Republic of Brazil dated November 22, 2004 "On the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income"	19.01.2009	10% or 15% (Article 10 of the Agreement)	15% (Article 11 of the Agreement)	15% (Article 12 of the Agreement)
United Kingdom	Convention between the Government of the Russian Federation and the Government of the United Kingdom of Great Britain and Northern Ireland dated February 15, 1994 "For the Avoidance of Double Taxation and the Prevention of Tax Evasion with Respect to Taxes on Income and Capital Gains"	18.04.1997	10% (Article 10 of the Agreement)	0% (Article 11 of the Agreement)	0% (Article 12 of the Agreement)
Hungary	Convention between the Government of the Russian Federation and the Government of the Republic of Hungary dated April 1, 1994 "On the avoidance of double taxation with respect to taxes on income and property"	03.11.1997	10% (Article 10 of the Agreement)		0% (Article 12 of the Agreement)
Venezuela	Convention between the Government of the Russian Federation and the Government of the Bolivarian Republic of Venezuela of December 22, 2003 "On the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and capital"	19.01.2009	10%or 15% (Article 10 of the Agreement)		10% or 15% (Article 12 of the Agreement)
Vietnam	Agreement between the Government of the Russian Federation and the Government of the Socialist Republic of Vietnam dated May 27, 1993 "On the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income"	21.03.1996	10%or 15% (Article 10 of the Agreement)	10% (Article 11 of the Agreement)	15% (Article 12 of the Agreement)
Germany	Agreement between the Russian Federation and the Federal Republic of Germany dated May 29, 1996 "On the avoidance of double taxation with respect to taxes on income and property"	30.12.1996	5% or 15% (Article 10 of the Agreement)		0% (Article 12 of the Agreement)
Greece	Convention between the Government of the Russian Federation and the Government of the Hellenic Republic of June 26, 2000 "On the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and capital"	13.12.2007	5% or 10% (Article 10 of the Agreement)		7% (Article 12 of the Agreement)
Denmark	Convention between the Government of the Russian Federation and the Government of the Kingdom of Denmark of February 8, 1996 "On the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and property"	27.04.1997	10% (Article 10 of the Agreement)		0% (Article 12 of the Agreement)
Egypt	Agreement between the Government of the Russian Federation and the Government of the Arab Republic of Egypt dated September 23, 1997 "On the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and capital"	06.12.2000	10% (Article 10 of the Agreement)		15% (Article 12 of the Agreement)
Israel	Convention between the Government of the Russian Federation and the Government of the State of Israel dated April 25, 1994 "On the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income"	07.12.2000	10% (Article 10 of the Agreement)		10% (Article 12 of the Agreement)
India	Agreement between the Government of the Russian Federation and the Government of the Republic of India dated March 25, 1997 "On the avoidance of double taxation with respect to taxes on income"	11.04.1998	10% (Article 10 of the Agreement)		10% (Article 12 of the Agreement)
Indonesia	Agreement between the Government of the Russian Federation and the Government of the Republic of Indonesia dated March 12, 1999 "On the avoidance of double taxation and the prevention of income tax evasion"	17.12.2002	15% (Article 10 of the Agreement)		15% (Article 12 of the Agreement)
Iran	Agreement between the Government of the Russian Federation and the Government of the Islamic Republic of Iran dated March 6, 1998 "On the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and capital"	05.04.2002	5%, 10% (Article 10 of the Agreement)		5% (Article 12 of the Agreement)
Ireland	Agreement between the Government of the Russian Federation and the Government of Ireland dated April 29, 1994 "On the avoidance of double taxation with respect to taxes on income"	07.07.1995	10% (Article 10 of the Agreement)		0% (Article 12 of the Agreement)
Iceland	Convention between the Government of the Russian Federation and the Government of the Republic of Iceland of November 26, 1999 "On the avoidance of double taxation and the prevention of tax evasion on income"	21.07.2003	5% or 15% (Article 10 of the Agreement)		0% (Article 12 of the Agreement)
Italy	Convention between the Government of the Russian Federation and the Government of the Italian Republic of 04/09/1996 "For the avoidance of double taxation with respect to taxes on income and capital and the prevention of tax evasion"	01.01.1999	5% or 10% (Article 10 of the Agreement)		0% (Article 12 of the Agreement)
Spain	Convention between the Government of the Russian Federation and the Government of the Kingdom of Spain dated 12/16/1998 "On the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and capital"	13.06.2000	5% or 10% or 15% (Article 10 of the Agreement)		5% (Article 12 of the Agreement)
Kazakhstan	Convention between the Government of the Russian Federation and the Government of the Republic of Kazakhstan dated 10/18/1996 "On the elimination of double taxation and the prevention of tax evasion on income and capital"	29.07.1997	10% (Article 10 of the Agreement)		10% (Article 12 of the Agreement)
Canada	Agreement between the Government of the Russian Federation and the Government of Canada dated 05.10.1995 "On the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and property"	05.05.1997	10% or 15% (Article 10 of the Agreement)		10% (Article 12 of the Agreement)
Qatar	Agreement between the Government of the Russian Federation and the Government of the State of Qatar dated April 20, 1998 "On the avoidance of double taxation with respect to taxes on income"	05.09.2000	5% (Article 10 of the Agreement)		0% (Article 12 of the Agreement)
Cyprus	Agreement between the Government of the Russian Federation and the Government of the Republic of Cyprus dated 05.12.1998 "On avoidance of double taxation in respect of taxes on income and capital"	17.08.1999	5% or 10% (Article 10 of the Agreement)		0% (Article 12 of the Agreement)
Kyrgyzstan	Agreement between the Government of the Russian Federation and the Government of the Kyrgyz Republic dated 01/13/1999 "On the avoidance of double taxation and the prevention of income tax evasion"	06.09.2000	10% (Article 10 of the Agreement)		10% (Article 12 of the Agreement)
China	Agreement between the Government of the Russian Federation and the Government of the People's Republic of China dated May 27, 1994 "On the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income"	10.04.1997	10% (Article 9 of the Agreement)		10% (Article 11 of the Agreement)
North Korea	Agreement between the Government of the Russian Federation and the Government of the Democratic People's Republic of Korea dated September 26, 1997 "On the avoidance of double taxation with respect to taxes on income and capital"	30.05.2000	10% (Article 10 of the Agreement)		0%

LISTINTERNATIONAL? ONE CONTRACT? OB DOUBLE TAXATION AVOIDANCE BETWEEN? OSSIAN FEDE? ATSIEY AND D? UGIMIGOSUDA? STSMI N n/pStateTitle of the treatyDate of signingDate of entry into forceApplies toTreaty texts1.AustraliaAgreement between the Government? Russian Federation and the Government of Australia on the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income07.09.200017.12.200301.01.2004? Russian/English2.AustriaConvention between the Government? Russian Federation and the Government of Austria? of the Republic for the avoidance of double taxation with respect to taxes on income and capital13.04.200030.12.200201.01.2003? Russian/English/German3.AzerbaijanAgreement between the Government? Russian Federation and the Government of Azerbaijan? of the Republic for the avoidance of double taxation with respect to income and property taxes03.07.199703.07.199801.01.1999? Russian/Azerbaijani4.AlbaniaConvention between Government? Russian Federation and the Government? of the Republic of Albania for the avoidance of double taxation with regard to income and property taxes11.04.199509.12.199701.01.1998? Russian/English5.AlgeriaConvention between the Government? Russian Federation and the Government of the People's Democratic Algiers? of the Republic for the avoidance of double taxation with respect to taxes on income and property10.03.200618.12.200801.01.2009? Russian/French6.ArgentinaConvention between Government? Russian Federation and the Government of Argentina? of the Republic for the avoidance of double taxation with respect to income and capital taxes10.10.200116.10.201201.01.2013? Russian/English/Spanish7.ArmeniaGovernment agreement? Russian Federation and the Government? of the Republic of Armenia on the Elimination of Double Taxation on Income and Property28.12.199617.03.199801.01.1999? Russian/Armenian Protocol to the Agreement24.10.201115.04.201301.01.2014? Russian/Armenian8.BelarusAgreement between the Government? Russian Federation and the Government? of the Republic of Belarus on the avoidance of double taxation and the prevention of tax evasion in respect of taxes on income and property21.04.199520.01.199701.01.1998? RussianProtocol to the Agreement24.01.200631.05.200701.01.2008? English9.BelgiumConvention between the Government? Russian Federation and the Government of the Kingdom of Belgium on the avoidance of double taxation and the prevention of tax evasion in respect of taxes on income and property16. 06.199526.06.200001.01.2001? Russian/English 9.1BelgiumConvention between? the Russian Federation and the Kingdom of Belgium on the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and capital 19.05.2015Not in force? Russian/English/FrenchProtocol to the Convention30.01.2018Not in force? Russian/English10.BulgariaAgreement between the Government? Russian Federation and the Government? of the Republic of Bulgaria for the avoidance of double taxation in respect of income and property taxes08.06.199308.12.199501.01.1996? English11.BotswanaConvention between the Government? Russian Federation and the Government? of the Republic of Botswana on the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income08.04.200323.12.200901.01.2010? Russian/English12.BrazilConvention between the Government? Russian Federation and the Government of the Federal? of the Republic of Brazil on the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income22.11.200419.06.201701.01.2018? Russian/English/Spanish13.UKConvention between Government? F and the Government of the United Kingdom of Great Britain and Northern Ireland on the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and capital gains 15.02.199418.04.199701.01.1998? Russian/English14.HungaryConvention between the Government? Russian Federation and the Hungarian Government? of the Republic for the avoidance of double taxation with respect to income and property taxes01.04.199403.11.199701.01.1998? English15.VenezuelaConvention between the Government? Russian Federation and the Bolivarian Government? of the Republic of Venezuela on the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and capital22.12.200319.01.200901.01.2010? Russian/English/Spanish16.VietnamGovernment Agreement? Russian Federation and the Socialist Government? of the Republic of Vietnam on the avoidance of double taxation and the prevention of tax evasion with respect to income taxes27.05.199321.03.199601.01.1997? Russian/English17.GermanyAgreement between? Russian Federation and Federal? Republic of Germany for the avoidance of double taxation with respect to taxes on income and property29.05.199630.12.199601.01.1997? Russian / German Protocol to the Agreement15. 10.200715.05.200901.01.2010? Russian/German18.GreeceConvention between the Government? Russian Federation and the Greek Government? of the Republic on the avoidance of double taxation and the prevention of tax evasion in respect of taxes on income and capital26.06.200013.12.200701.01.2008? Russian/English/Greek19.DenmarkConvention between Government? of the Russian Federation and the Government of the Kingdom of Denmark on the avoidance of double taxation and the prevention of tax evasion in respect of taxes on income and property02/08/199627/04/199701/01/1998? Russian/English20.EgyptAgreement between the Government? Russian Federation and the Government of the Arab? of the Republic of Egypt for the avoidance of double taxation and the prevention of tax evasion in respect of taxes on income and capital23.09.199706.12.200001.01.2001? Russian/English21.IsraelConvention between the Government? of the Russian Federation and the Government of the State of Israel on the avoidance of double taxation and the prevention of tax evasion with respect to income taxes25.04.199407.12.200001.01.2001? Russian/English22.IndiaGovernment Agreement? Russian Federation and the Government? of the Republic of India for the avoidance of double taxation in respect of taxes on income25.03.199711.04.199801.01.1999? Russian/English23.IndonesiaAgreement between the Government? Russian Federation and the Government? Republic of Indonesia on avoidance of double taxation and prevention of tax evasion on income12.03.199917.12.200201.01.2003? Russian/English24.IranAgreement between the Government? Russian Federation and the Islamic Government? of the Republic of Iran on the avoidance of double taxation and the prevention of tax evasion in respect of taxes on income and capital06.03.199805.04.200201.01.2003? Russian/English/Persian25.IrelandAn agreement between the Government? Russian Federation and the Government of Ireland for the avoidance of double taxation in respect of taxes on income29.04.199407.07.199501.01.1996? Russian/English26.IcelandConvention between the Government? Russian Federation and the Government? of the Republic of Iceland on the avoidance of double taxation and the prevention of tax evasion on income26.11.199921.07.200301.01.2004? Russian/English27.SpainConvention between the Government? Russian Federation and the Government of the Kingdom of Spain on the avoidance of double taxation and the prevention of tax evasion in respect of taxes on income and capital16. 12.199813.06.200001.01.2001? Russian/English/Spanish28.ItalyConvention between the Government? Russian Federation and the Government of Italy? of the Republic on the avoidance of double taxation with respect to taxes on income and capital and the prevention of tax evasion04/09/199630/11/199801/01/1999? Russian/English/Protocol to the Convention13.06.200901.06.201201.06.2012? Russian/English/Italian29.KazakhstanConvention between the Government? Russian Federation and the Government? Republic of Kazakhstan on elimination of double taxation and prevention of tax evasion on income and capital18.10.199629.07.199701.01.1998? Russian30.CanadaGovernment Agreement? Russian Federation and the Government of Canada on the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and property05.10.199505.05.199701.01.1998? Russian/English/French31.QatarGovernment Agreement? Russian Federation and the Government of the State of Qatar for the avoidance of double taxation in respect of taxes on income20.04.199805.09.200001.01.2001? Russian/English32.CyprusAgreement between the Government? Russian Federation and the Government? of the Republic of Cyprus for the avoidance of double taxation with respect to taxes on income and capital05.12.199817.08.199901.01.2000? Russian/English/Greek Protocol to the Agreement07.10.201002.04.201201.01.2013 ? Russian/English/Greek33.KyrgyzstanAgreement between the Government? Russian Federation and the Government of the Kyrgyz? of the Republic on the avoidance of double taxation and the prevention of tax evasion on income13.01.199906.09.200001.01.2001? Russian34.ChinaAgreement between the Government? Russian Federation and the Chinese People's Government? of the Republic on the avoidance of double taxation and on the prevention of tax evasion in respect of taxes on income13.10.201409.04.201601.01.2017? Russian/English/Chinese Protocol to the Agreement08.05.201509.04.201601.01.2017? Russian/English/Chinese35CA? Hong Kong KN? An agreement between the government? Russian Federation and the Government of the Hong Kong Special Administrative Region of the People's Republic of China? of the Republic on the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income18.01.201629.07.201601.01.2017? Russian/English/Chinese36.KND? An agreement between the government? Russian Federation and the Government of the Democratic People's Republic of Korea? of the Republic for the avoidance of double taxation with respect to taxes on income and capital26.09.199730.05.200001.01.2001? Russian/English37.KoreaConvention between the Government? Russian Federation and the Government? of the Republic of Korea for the avoidance of double taxation with respect to taxes on income19.11.199224.08.199501.01.1996? Russian38.CubaAgreement between the Government? Russian Federation and the Government? Republic of Cuba on avoidance of double taxation and prevention of tax evasion on income and capital14.12.200015.11.201001.01.2011? Russian/Spanish39.KuwaitAgreement between? Russian Federation and the State of Kuwait on the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and capital09.02.199903.01.200301.01.2004? Russian/English40.LatviaGovernment agreement? Russian Federation and the Government of Latvia? of the Republic on the avoidance of double taxation and on the prevention of tax evasion in respect of taxes on income and capital20.12.201006.11.201201.01.2013? Russian/English41.LebanonConvention between the Government? Russian Federation and the Lebanese Government? of the Republic on the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income07.04.199716.04.200001.01.2001? Russian/English42.LithuaniaAgreement between the Government? Russian Federation and the Government of Lithuania? of the Republic on the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and capital29.06.199905.05.200501.01.2006? Russian/English43.LuxembourgAgreement between? Russian Federation and the Grand Duchy of Luxembourg on the avoidance of double taxation and the prevention of tax evasion in respect of taxes on income and property28.06.199307.05.199701.01.1998? Russian/FrenchProtocol to the Agreement21.11.201130.07.201301.01.2014? Russian/French44. MacedoniaAgreement between the Government? Russian Federation and the Government? Republic of Macedonia for the avoidance of double taxation in respect of taxes on income and property21.10.199714.07.200001.01.2001? Russian/English/Macedonian45.MalaysiaAgreement between the CCC Government? and the Government of Malaysia for the avoidance of double taxation with respect to income taxes31.07.198704.07.198801.01.1989? English46.MaliConvention between the Government? Russian Federation and the Government? of the Republic of Mali on the avoidance of double taxation and the establishment of rules for the provision of mutual assistance in respect of taxes on income and property25. 06.199613.09.199901.01.2000? Russian/French47.MaltaConvention between the Government? Russian Federation and the Government of Malta on the avoidance of double taxation and on the prevention of tax evasion with respect to taxes on income 24.04.201322.05.201401.01.2015? Russian/English48.MoroccoAgreement between the Government? of the Russian Federation and the Government of the Kingdom of Morocco on the avoidance of double taxation with respect to taxes on income and property04.09.199731.08.199901.01.2000? Russian/French/Arabic49.MexicoAn agreement between the Government? Russian Federation and the Government of the United Mexican States for the avoidance of double taxation in respect of income taxes07.06.200402.04.200801.01.2009? Russian/English/Spanish50.MoldovaAgreement between the Government? Russian Federation and the Government? of the Republic of Moldova on the avoidance of double taxation of income and property and the prevention of tax evasion12.04.199606.06.199701.01.1998? Russian51.MongoliaAgreement between the Government? of the Russian Federation and the Government of Mongolia on the avoidance of double taxation in respect of taxes on income and property 04/05/199505/22/199701/01/1998? Russian/English52.NamibiaConvention between Government? Russian Federation and the Government? of the Republic of Namibia for the avoidance of double taxation and the prevention of tax evasion in respect of taxes on income31.03.199823.06.200001.01.2001? Russian/English53.NetherlandsAgreement between the Government? Russian Federation and the Government of the Kingdom of the Netherlands on the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and property 16.12.199627.08.199801.01.1999? Russian54.New ZealandAgreement between the Government? Russian Federation and the Government of New Zealand on the avoidance of double taxation and the prevention of tax evasion in respect of taxes on income05.09.200004.07.200301.01.2004? Russian/English55.NorwayConvention between the Government? Russian Federation and the Government of the Kingdom of Norway on the avoidance of double taxation and the prevention of tax evasion in respect of taxes on income and capital26.03.199620.12.200201.01.2003? Russian/English56.UAEAgreement between the Government? Russian Federation and the Government of the United United Arab Emirates on the taxation of investment income of the Contracting States and their financial and investment institutions07.12.201123.06.201301.01.2014? Russian/English/Arabic57.PolandGovernment agreement? Russian Federation and the Government? of the Republic of Poland on the avoidance of double taxation of income and property22.05.199222.02.199301.01.1994? English58.PortugalConvention between the Government? Russian Federation and the Portuguese Government? of the Republic on the avoidance of double taxation and the prevention of tax evasion in respect of taxes on income29.05.200011.12.200201.01.2003? Russian/English/Portuguese59.? washingConvention between the Government? Russian Federation and the Government? intention to avoid double taxation with respect to taxes on income and property27.09.199311.08.199501.01.1996? Russian60. Saudi Arabia Convention between the Government? Russian Federation and the Government of the Kingdom of Saudi Arabia on the avoidance of double taxation and the prevention of tax evasion with respect to income and capital taxes11.02.200701.02.201001.01.2011? Russian/English61.Serbia MontenegroConvention between Government? Russian Federation and the Allied Government of the Allied? of the Republic of Yugoslavia for the avoidance of double taxation with respect to taxes on income and property12.10.199509.07.199701.01.1998? Russian/English62.SingaporeAgreement between the Government? Russian Federation and the Government? of the Republic of Singapore on the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income09.09.200216.01.200901.01.2010? Russian/English Protocol to the Agreement11/17/201511/25/201601/01/2017? Russian/English63.SyriaAgreement between the Government? Russian Federation and the Syrian Arab Government? of the Republic for the avoidance of double taxation in respect of taxes on income17.09.200031.07.200301.01.2004? Russian/English64.SlovakiaAgreement between the Government? Russian Federation and the Government of the Slovak? of the Republic on the avoidance of double taxation of income and property24.06.199401.05.199701.01.1998? Russian65.SloveniaConvention between the Government? Russian Federation and the Government? of the Republic of Slovenia for the avoidance of double taxation with respect to taxes on income and property29.09.199520.04.199701.01.1998? Russian/English66.USAgreement between? Russian Federation and the United States of America on the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and capital 17.06.199216.12.199301.01.1994? Russian/English67.TajikistanAgreement between the Government? Russian Federation and the Government? of the Republic of Tajikistan on the avoidance of double taxation and the prevention of tax evasion on income and capital 31.03.199726.04.200301.01.2004? English68.ThailandConvention between the Government? Russian Federation and the Government of the Kingdom of Thailand on the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income23.09.199915.01.200901.01.2010? Russian/English/Thai69.TurkmenistanGovernment Agreement? Russian Federation and the Government of Turkmenistan on the elimination of double taxation with respect to taxes on income and property14.01.199810.02.199901.01. 2000? Russian70.TurkeyAgreement between the Government? Russian Federation and the Turkish Government? of the Republic for the avoidance of double taxation in respect of taxes on income15.12.199731.12.199901.01.2000? Russian/English71.UzbekistanGovernment agreement? Russian Federation and the Government? of the Republic of Uzbekistan on the avoidance of double taxation of income and property02.03.199427.07.199501.01.1996? Russian72.UkraineAgreement between the Government? Russian Federation and the Government of Ukraine on the avoidance of double taxation of income and property and the prevention of tax evasion08.02.199503.08.199901.01.2000? English73.PhilippinesConvention between the Government? Russian Federation and the Government? of the Republic of the Philippines for the avoidance of double taxation and the prevention of tax evasion with respect to income taxes26.04.199512.09.199701.01.1998? Russian/English74.FinlandAgreement between the Government? Russian Federation and the Government of Finland? of the Republic for the avoidance of double taxation with respect to taxes on income04.05.199614.12.200201.01.2003? Russian/English Protocol to the Agreement14.04.200029.12.200201.01.2003? Russian/English75.FranceConvention between the Government? Russian Federation and the French Government? of the Republic on the Avoidance of Double Taxation and the Prevention of Tax Evasion and Violation of Tax Laws in Respect of Taxes on Income and Property26.11.199609.02.199901.01.2000? Russian/French76.CroatiaAgreement between the Government? Russian Federation and the Government? of the Republic of Croatia for the avoidance of double taxation with respect to taxes on income and property02.10.199519.04.199701.01.1998? English77.Czech RepublicConvention between the Government? Russian Federation and the Government of the Czech? of the Republic on the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and capital17.11.199518.07.199701.01.1998? Russian/English Protocol to the Convention27.04.200717.04.200901.01.2010? Russian/English/Czech78.ChileConvention between the Government? Russian Federation and the Government? of the Republic of Chile on the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and capital19.11.200423.03.201201.01.2013? Russian/English/Spanish79.SwitzerlandAgreement between? the Russian Federation and the Swiss Confederation for the avoidance of double taxation with respect to taxes on income and capital15. 11.199518.04.199701.01.1998? Russian/English/GermanProtocol to the Agreement25.09.201109.11.201201.01.2013 ? Russian/English/German80.SwedenConvention between the Government? Russian Federation and the Government of the Kingdom of Sweden on the avoidance of double taxation in respect of income taxes14.06.199303.08.199501.01.1996? Russian/English/Swedish Protocol to the Convention? Russian/English/Swedish81.Sri LankaAgreement between the Government? Russian Federation and the Government of the Democratic Socialist? of the Republic of Sri Lanka on the avoidance of double taxation and the prevention of tax evasion in respect of taxes on income02.03.199929.12.200201.01.2003? Russian/English82.EcuadorConvention between the Government? Russian Federation and the Government? of the Republic of Ecuador on the avoidance of double taxation and on the prevention of tax evasion with respect to taxes on income14.11.2016 Has not entered into force? Russian/English/Spanish83.UA? An agreement between the government? Russian Federation and the Government of South Africa? of the Republic on the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income27.11.199526.06.200001.01.2001? Russian84.JapanConvention between the Government of the CCC? and the Government of Japan for the avoidance of double taxation with respect to taxes on income18.01.198627.11.198601.01.1987? Russian/English 84.1JapanConvention between Government? Russian Federation and the Government of Japan on the elimination of double taxation with respect to income taxes and on the prevention of tax avoidance and evasion07.09.2017 03.08.201801.01.2019? Russian/English

International agreements on the avoidance of double taxation applicable in the territory of the Russian Federation are included in the system of law of the Russian Federation and have priority over the provisions of national tax legislation.

Article 15 of the Constitution of the Russian Federation establishes that international treaties of the Russian Federation are an integral part of its legal system, and if an international treaty establishes rules other than those provided for by law, then the rules of the international treaty shall apply.

Similar rules are established by the Tax Code of the Russian Federation.

In this regard, when taxing foreign persons, it is necessary to proceed primarily from the provisions of international treaties in the field of taxation.

The international treaty referred to in the Tax Code of the Russian Federation may have various names in international law: treaty, agreement, convention, and others.

The purpose of concluding an international treaty is to reach an agreement between states or other subjects of international law that establishes their mutual rights and obligations in tax relations in order to avoid double taxation.

Issues of taxation of persons - residents of one state in relation to their income paid in another state, are regulated by the legislation of these two countries. At the same time, any state has the exclusive right to levy taxes on its territory in accordance with national tax legislation, which also applies to foreign organizations.

It is for this reason that double taxation of foreign organizations arises when a person - a resident of one country receives income from sources located in another country, owns property (usually immovable) in another country or carries out activities that result in income or other income in another country. country. For these situations, it is typical that the same person is considered by the tax legislation as a taxpayer or the same object is considered as an object of taxation simultaneously in two or more countries.

For example, income received by a foreign organization from sources in the Russian Federation is subject to taxation in the Russian Federation in accordance with the provisions of the RF Tax Code. At the same time, these incomes received on the territory of the Russian Federation are also subject to taxation in accordance with the legislation of the foreign state of the recipient of income. Accordingly, the tax in this case is paid twice: for the first time - in accordance with the norms of the tax legislation of the state - the source of income, the second - in accordance with the norms of the internal legislation of the state - the recipient of income.

The provisions of an international treaty determine the rules for delimiting the rights of each of the states to tax organizations of one state that have an object of taxation in another state.

In addition, amounts of tax paid in the source State in accordance with the domestic tax laws of that State may be credited against the payment of tax by a foreign entity abroad. The procedure for offsetting taxes paid abroad is regulated by the tax legislation of a foreign state. In Russia, a similar procedure is applied, provided for in Article 232 of the Tax Code of the Russian Federation.

As a general rule, the amount of creditable taxes paid in the source state cannot exceed the amount of tax payable by this organization abroad on the relevant income, calculated in accordance with the tax laws and regulations of the foreign state. The offset is made subject to the presentation by the taxpayer of a document confirming the withholding of tax in the state - the source of income.

It should be borne in mind that the current international tax agreements (on the avoidance of double taxation) determine only the rules for delimiting the rights of each of the states to tax organizations of one state that have an object of taxation in another state, however, the methods for implementing these provisions: the procedure for calculating, paying taxes, collecting tax amounts not paid within the established time limits, and bringing to responsibility for violations committed by the taxpayer - establish domestic norms of tax law.

In addition to eliminating double taxation, international agreements aim to develop mechanisms to prevent tax evasion and reduce the possibility of abuse of the rules of agreements in order to avoid tax through the exchange of information between the competent authorities of the respective states.

Agreements for the avoidance of double taxation (treaties, conventions) are multilateral and bilateral agreements that establish the rules in accordance with which the avoidance of double taxation is achieved:

1) income received by individuals and legal entities;

2) property and income from the sale of property;

3) income and property in the field of international transportation;

Accordingly, double taxation in international economic relations may arise in relation to the following taxes:

1) personal income tax;

2) corporate income tax;

3) (both individuals and legal entities, and other laws).

Double tax treaties generally contain:

1) listing the types of taxes regulated by the agreement (article "Taxes covered by the agreement");

2) determination of the circle of persons to whom the agreement applies;

3) determining and establishing the conditions of taxation (taxation restrictions) in the state - the source of income of such types of income as:

Profits from commercial activities;

Dividends;

Interest;

Income from dependent personal activities (income from employment);

Income from independent personal activities (compensations and fees);

other income;

4) determination of ways to avoid double taxation (tax exemption or application of a foreign tax credit);

5) establishment of the procedure for the implementation of the agreement by the parties (entry into force, duration, procedure for terminating the agreement, application of mutual agreement procedures).

Separate provisions of these Agreements differ from each other, since the Agreements are bilateral in nature and are concluded based on the nature of relations between Russia and a particular country. However, many agreements are based on the Organization for Economic Co-operation and Development (OECD) Model Convention on Taxes on Income and Capital and contain similar provisions.

In this regard, it is possible to generalize the principles of income taxation in accordance with international agreements.

For the purpose of applying double tax treaties concluded by the Russian Federation ( former USSR), revenues are subdivided:

1) on income (profit) from commercial activities;

2) for special types of income for which special taxation regimes, exemption from taxation, tax credits are provided.

Profits from commercial activities in the context of double tax treaties are incomes of foreign organizations operating through a permanent establishment in the Russian Federation.

For this type of income, the norms of agreements on the avoidance of double taxation, as well as the norms of the national tax legislation of a number of countries, establish the main taxation regime and standard forms for the elimination of double taxation.

To os The general types of income for which special taxation regimes and exemption from taxation are provided include:

a) income from international transportation, dividends, interest;

b) income from real estate, from the sale of real and movable property, from copyrights and licenses (intellectual property);

c) income from employment;

d) income from independent personal activities (professional services), fees of directors of enterprises, remuneration or other income from public service, pensions;

e) income of artists and athletes, teachers, scientists, students and trainees;

e) other income.

Differences in approaches to taxation of income from certain types activities are determined by the specifics of these incomes, the conditions and nature of the activity, as well as the characteristic features of the activities of certain categories of subjects of taxation.

The article of the agreements "Profit from commercial activities" affects all types of income, with the exception of those types, the taxation procedure for which is determined in special articles.

The corresponding article of the agreement determines in which state this or that income or this or that part of it will be taxed. The very order of the taxation procedure, conditions and mandatory requirements are always established in accordance with the national legislation of the state that carries out taxation.

In the article of the agreement “Profit from commercial activities”, the parties that entered into the agreement consider profit as an object of taxation, that is, the difference between income received and expenses incurred to extract these incomes, and in articles related to special types of activity, we are talking about income .

Subject to agreement, profits from commercial activities derived in one contracting state by a person with a permanent residence in the other contracting state may be taxed in the first state only if it is received through its permanent establishment located there (permanent establishment of a foreign organization) and only to the extent , which can be attributed to the activities of this permanent establishment. In this approach, the principle of territoriality finds its application, according to which in the territory of one state only profits received from sources located in the territory of this state are taxed. The application of this principle of international agreements is usually specified as follows: “If a person with a permanent residence in one contracting state carries on commercial or other economic activities in another contracting state through a permanent establishment located there, then in each contracting state such permanent establishment shall include the profits that it could receive if it were a separate and independent person, carrying out the same or similar activities under the same or similar conditions and acting completely independently. Thus, on the one hand, those types of profit that a person receives from sources in a given country, regardless of the activities of the specified representative office, do not belong to the profit of the representative office, and on the other hand, a possible underestimation of the amount of profit received by the person from the activities of his permanent representative office is prevented.

Typically, agreements general characteristics the procedure for calculating the profit of a permanent establishment and indicate those types of expenses that are allowed to be deducted from taxable income to determine the object of taxation - profit received through a permanent establishment. This is stated in the model Agreement as follows: “In determining the profits of a permanent establishment, a deduction may be made for expenses incurred for the purposes of the activities of this permanent establishment. However, a reasonable redistribution of documented expenses between a resident of a Contracting State and his permanent establishment in the other Contracting State is permitted. Such expenses shall include management and general administrative expenses, research and development expenses, interest and fees for management, advice and technical assistance, whether incurred in the State in which the permanent establishment is situated or elsewhere.”

The profit attributable to a permanent establishment must be determined annually by the same method, unless there is good and sufficient reason to change it.

If the profit includes types of income that are specifically mentioned in other articles of the agreement, then the provisions of these articles are not affected by the provisions of the article “Profits from commercial activities”.

The Russian Federation has concluded double taxation avoidance agreements with many states.

More than 70 international agreements (conventions, treaties) are currently in force. Along with the agreements concluded by the Government of the Russian Federation, the agreements concluded by the Government of the USSR continue to operate.

The current international agreements of Russia on the avoidance of double taxation of income and property differ significantly on a number of issues, including specific concepts and terms that are often used in individual agreements.

In addition to general international agreements on the elimination of double taxation, there are a number of special bilateral agreements, mainly on the elimination of double taxation in the field of international (sea and air) transportation, concluded by the government of the USSR. Such agreements have been concluded with the People's Democratic Republic of Algeria (dated 11.06.88), the Argentine Republic (dated 30.03.1979), the Hellenic Republic (dated 27.01.76), the Republic of Iraq (dated 26.09.74), Ireland (dated 12/17/1986), the French Republic (dated 03/04/70).

Russia is a member of the Geneva Diplomatic and Consular Conventions, as well as the multilateral Convention for the Avoidance of Double Taxation of Royalties (Madrid, December 13, 1979).

In relations with individual countries in the 1990s, agreements between the countries of the Council for Mutual Economic Assistance continued to operate on the elimination of double taxation of income and property of individuals (concluded on May 27, 1977 in relation to Mongolia, Slovakia and the Czech Republic), as well as on the elimination of double taxation of income and property of legal entities (signed on May 19, 1978; continued to be valid for the same countries).

An independent group consists of bilateral agreements on the avoidance of double taxation of income and property of the Russian Federation with the CIS member countries: Agreement with the Republic of Azerbaijan (dated 03.07.97), Agreement with the Republic of Belarus (dated 21.04.95), Agreement with the Republic of Uzbekistan (dated March 2, 1994; ratified on April 24, 1995), with Ukraine (dated February 8, 1995).

Learn more about accounting and tax accounting in foreign organizations on the territory of the Russian Federation, you can get acquainted in the book of CJSC "BKR Intercom-Audit" "Foreign organizations and their representative offices".