Convention Between the Government of the Russian Federation and the Government of Japan for the Elimination of Double Taxation with Respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance (Vladivostok, September 7, 2017)

• Article 1 PERSONS COVERED

• 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 INCOME FROM EMPLOYMENT

• Article 15 DIRECTORS' FEES

• Article 16 ENTERTAINERS AND SPORTSPERSONS

• Article 17 PENSIONS

• Article 18 GOVERNMENT SERVICE

• Article 19 STUDENTS

• Article 20 OTHER INCOME

• Article 21 ENTITLEMENT TO BENEFITS

• Article 22 ELIMINATION OF DOUBLE TAXATION

• Article 23 NON-DISCRIMINATION

• Article 24 MUTUAL AGREEMENT PROCEDURE

• Article 25 EXCHANGE OF INFORMATION

• Article 26 ASSISTANCE IN THE COLLECTION OF TAXES

• Article 27 MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR POSTS

• Article 28 HEADINGS

• Article 29 ENTRY INTO FORCE

• Article 30 TERMINATION

• PROTOCOL

Authentic text

CONVENTION
BETWEEN THE GOVERNMENT OF THE RUSSIAN FEDERATION AND THE GOVERNMENT OF JAPAN FOR THE ELIMINATION OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND THE PREVENTION OF TAX EVASION AND AVOIDANCE

IN WITNESS WHEREOF the undersigned, being duly authorised thereto by their respective Governments, have signed this Convention.

DONE at Vladivostok this 7 ^th day of September, 2017 in duplicate, each in the Russian, Japanese and English languages, all three texts being equally authentic. In case of any divergence of interpretations, the English text shall prevail.

For the Government

of the Russian Federation

/signature/

For the Government

of Japan

/signature/