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)

• Article 1 PERSONS COVERED

• Article 2 TAXES COVERED

• Article 3 GENERAL DEFINITIONS

• Article 4 RESIDENT

• Article 5 PERMANENT ESTABLISHMENT

• Article 6 INCOME FROM IMMOVABLE PROPERTY

• Article 7 BUSINESS PROFITS

• Article 8 INCOME FROM INTERNATIONAL TRAFFIC

• Article 9 ADJUSTMENT TO PROFITS OF ASSOCIATED ENTERPRISES

• Article 10 DIVIDENDS

• Article 11 INTEREST

• Article 12 ROYALTIES

• Article 13 CAPITAL GAINS

• Article 14 INCOME FROM INDEPENDENT PERSONAL SERVICES

• Article 15 INCOME FROM EMPLOYMENT

• Article 16 DIRECTORS' FEES

• Article 17 INCOME OF ARTISTES AND SPORTSMEN

• Article 18 PENSIONS

• Article 19 REMUNERATION FOR GOVERNMENT SERVICE

• Article 20 AMOUNTS PAID TO STUDENTS AND BUSINESS APPRENTICES

• Article 21 OTHER INCOME

• Article 22 CAPITAL

• Article 23 METHODS FOR ELIMINATION OF DOUBLE TAXATION

• Article 24 NON-DISCRIMINATION

• Article 25 MUTUAL AGREEMENT PROCEDURE

• Article 26 EXCHANGE OF INFORMATION

• Article 27 MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR POST

• Article 28 ENTRY INTO FORCE

• Article 29 TERMINATION

• PROTOCOL

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)

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.