Article 2 TAXES COVERED

Article 2
TAXES COVERED

1. This Convention shall apply to taxes on income and on capital imposed on behalf of a Contracting State or of its political subdivisions or local authorities, irrespective of the manner in which they are levied.

2. There shall be regarded as taxes on income and on capital all taxes imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property, as well as taxes on capital appreciation.

3. The existing taxes to which the Convention shall apply are in particular:

a) in Spain:

(i) income tax on individuals;

(ii) corporation tax;

(iii) capital tax; and

(iv) local taxes on income and on capital;

(hereinafter referred to as "Spanish Tax").

b) in Russia:

(i) tax on profits or income of enterprises and organisations;

(ii) income tax on individuals;

(iii) tax on property of enterprises; and

(iv) tax on property of individuals;

(hereinafter referred to as "Russian Tax").

4. This Convention shall also apply to any identical or substantially similar taxes which are imposed after the date of signature of this Convention in addition to, or in place of, the existing taxes.

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	Convention Between the Government of the Russian Federation and the Government of the Kingdom of Spain for the Avoidance of...