Article I

1. In the title of the Convention, the words "with respect to taxes on income" shall be deleted and replaced by the words "with respect to taxes on income and on capital".

2. The preamble of the Convention shall be deleted and replaced by the following:

"The Government of the Russian Federation and the Government of the Kingdom of Sweden, desiring to conclude a Convention for the avoidance of double taxation with respect to taxes on income and on capital without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance (including through treaty-shopping arrangements aimed at obtaining reliefs provided in this Convention for the indirect benefit of residents of third States),

have agreed as follows:"

<< Back		>> Article II
	Protocol Amending the Convention Between the Government of the Russian Federation and the Government of the Kingdom of Sweden...