Agreement between the Government of the Russian Federation and the Government of the Republic of Singapore for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income (Moscow, September 9, 2002)

• 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 PROFITS FROM INTERNATIONAL TRANSPORT

• Article 9 ASSOCIATED ENTERPRISES

• Article 10 DIVIDENDS

• Article 11 INTEREST

• Article 12 ROYALTIES

• Article 13 CAPITAL GAINS

• Article 14 INCOME FROM INDEPENDENT PERSONAL SERVICES

• Article 15 INCOME FROM EMPLOYMENT

• Article 16 DIRECTORS' FEES

• Article 17 INCOME OF ARTISTES AND SPORTSMEN

• Article 18 PENSIONS

• Article 19 GOVERNMENT SERVICE

• Article 20 PAYMENTS TO STUDENTS AND APPRENTICES

• Article 21 OTHER INCOME

• Article 22 LIMITATION OF BENEFITS

• Article 23 METHODS OF ELIMINATION OF DOUBLE TAXATION

• Article 24 NON-DISCRIMINATION

• Article 25 MUTUAL AGREEMENT PROCEDURE

• Article 26 EXCHANGE OF INFORMATION

• Article 27 MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR POSTS

• Article 28 ENTRY INTO FORCE

• Article 29 TERMINATION

• PROTOCOL

Authentic text

AGREEMENT
BETWEEN THE GOVERNMENT OF THE RUSSIAN FEDERATION AND THE GOVERNMENT OF THE REPUBLIC OF SINGAPORE FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME
(Moscow, September 9, 2002)

Done at Moscow, this 9th day of September 2002 in duplicate, in the Russian and English languages, both texts being equally authentic.

Done at Moscow, this 9th day of September 2002 in duplicate, in the Russian and English languages, both texts being equally authentic.