RUSSIAN FEDERATION FEDERAL LAW About the ratification of the Agreement between the Russian Federation and the Swiss Confederation to avoid double taxation of taxes on income and capital Adopted by the State Duma on 17 January 1997 Approved by the Federation Council on 12 February 1997 Ratify the Agreement between the Russian Federation and the Swiss Confederation for the avoidance of double taxation in respect of taxes on income and capital, signed in Moscow on 15 November 1995. President of the Russian Federation B. Yeltsin Moscow, Kremlin 26 February 1997 N 38-FZ