Buy Garant Buy document Request demo Ask for the price Garant system
  • DOCUMENT

Article III

Article III

 

Paragraph 3 of Article 2 (Taxes covered) of the Convention shall be deleted and replaced by the following:

"3. The taxes to which this Convention shall apply are:

(a) in the Russian Federation:

(i) the tax on profits of organisations;

(ii) the tax on income of individuals;

(iii) the tax on property of organisations;

(iv) the tax on property of individuals

(hereinafter referred to as "Russian tax");

(b) in Sweden:

(i) the national income tax (den statliga inkomstskatten);

(ii) the withholding tax on dividends (kupongskatten);

(iii) the income tax on non-residents (den sarskilda inkomstskatten for utomlands bosatta);

(iv) the income tax on non-resident artistes and athletes (den sarskilda inkomstskatten for utomlands bosatta artister m.fl.);

(v) the municipal income tax (den kommunala inkomstskatten);

(vi) net wealth tax (statlig formogenhetsskatt)

(hereinafter referred to as "Swedish tax")."