Convention Between the Government of the Russian Federation and the Government of the Kingdom of Spain for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital (Madrid, December 16, 1998)

Authentic text

CONVENTION
BETWEEN THE GOVERNMENT OF THE RUSSIAN FEDERATION AND THE GOVERNMENT OF THE KINGDOM OF SPAIN FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL
(Madrid, December 16, 1998)

:

See the Protocol being an integral part of this Convention

See the reference on bilateral international agreements of the Russian Federation concerning avoidance of double taxation

The Government of the Russian Federation and the Government of the Kingdom of Spain desiring to conclude a Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital have agreed as follows:

In witness whereof the undersigned, duly authorised thereto, have signed this Convention.

Done in duplicate at Madrid this 16th day of December, 1998 in the Russian, Spanish and English languages, each text being equally authentic. In case of any divergence of interpretation, it shall be resolved in accordance with the English text.

For the Government
of the Russian Federation
(signature)

For the Government
of the Kingdom of Spain
(signature)