Convention Between the Government of the Russian Federation and the Government of the Republic of Namibia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income (Moscow, March 31, 1998)

• Article 1 PERSONAL SCOPE

• 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 SHIPPING AND AIR TRANSPORT

• Article 9 ASSOCIATED ENTERPRISES

• Article 10 DIVIDENDS

• Article 11 INTEREST

• Article 12 ROYALTIES

• Article 13 CAPITAL GAINS

• Article 14 INDEPENDANT PERSONAL SERVICES

• Article 15 DEPENDENT PERSONAL SERVICES

• Article 16 DIRECTORS' FEES

• Article 17 ENTERTAINERS AND SPORTSMEN

• Article 18 PENSIONS, ANNUITIES AND SIMILAR PAYMENTS

• Article 19 GOVERNMENT SERVICE

• Article 20 STUDENTS, PROFESSORS AND RESEARCHERS

• Article 21 OTHER INCOME

• Article 22 ELIMINATION OF DOUBLE TAXATION

• Article 23 NON-DISCRIMINATION

• Article 24 MUTUAL AGREEMENT PROCEDURE

• Article 25 EXCHANGE OF INFORMATION

• Article 26 DIPLOMATIC AGENTS AND CONSULAR OFFICERS

• Article 27 ENTRY INTO FORCE

• Article 28 TERMINATION

Authentic text

CONVENTION
BETWEEN THE GOVERNMENT OF THE RUSSIAN FEDERATION AND THE GOVERNMENT OF THE REPUBLIC OF NAMIBIA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME
(Moscow, March 31, 1998)

IN WITNESS WHEREOF the undersigned, duly authorized thereto, have signed this Convention.

Done at Moscow this 31 day of March 1998 in duplicate in the Russian and English languages, both texts being equally authentic.

FOR THE GOVERNMENT                                     FOR THE GOVERNMENT

OF THE RUSSIAN FEDERATION                      OF THE REPUBLIC OF NAMIBIA