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")."
<< Article II |
>> Article IV |
|
Protocol Amending the Convention Between the Government of the Russian Federation and the Government of the Kingdom of Sweden... |