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On Ratification Of The Agreement Between The Government Of The Russian Federation And The Government Of Canada For The Avoidance Of Double Taxation And The Prevention Of Fiscal Evasion With Respect To Taxes On Income And On Capital

Original Language Title: О ратификации Соглашения между Правительством Российской Федерации и Правительством Канады об избежании двойного налогообложения и предотвращении уклонения от налогообложения в отношении налогов на доходы и имущество

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RUSSIAN FEDERATION FEDERAL LAW About the ratification of the Agreement between the Government of the Russian Federation and the Government of Canada to avoid double taxation and Prevention of tax evasion with respect to taxes on income and property Adopted by the State Duma on 17 January 1997 Approved by the Federation Council on 12 February 1997 Ratify the Agreement between the Government of the Russian Federation and the The Government of Canada for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and property, signed in Ottawa on 5 October 1995, with the following statement: " Russian Federation The Federation states that the Agreement between the Government of the Russian Federation and the Government of Canada for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and property, signed in the city of Ottawa on 5 October 1995, does not affect the determination of the competence of the coastal within the maritime spaces adjacent to its territorial sea, which is governed by the United Nations Convention on the Law of the Sea. " President of the Russian Federation, B. Yeltsin Moscow, Kremlin 26 February 1997 N 42-FZ