RUSSIAN FEDERATION FEDERAL LAW About the ratification of the Agreement between the Government of the Russian Federation and the Government of the People's Republic of China on the taxation and prevention tax evasion with respect to taxes on income 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 the People's Republic of China for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, signed in Beijing on 27 May 1994, with the following statement: " The Russian Federation declares that the Agreement between the Government of the Russian Federation and the Government of the People's Republic of China on the avoidance of double taxation and the prevention of tax evasion with respect to taxes on Revenue signed in Beijing on May 27, 1994, does not affect the definition of competence of the coastal State 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 February 26, 1997 N 37-FZ