AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE’S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE RUSSIAN FEDERATION FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME (中华人民共和国政府和俄罗斯联邦政府对所得避免双重征税和防止偷漏税的协定)

On October 13, 2014, the Chinese government and the Russian government signed a new Agreement for the Avoidance of Double Taxation and Prevention of Fiscal Evasion with respect to Taxes on Income (“new DTA”) and its protocol. Each  country  will  notify  the  other  of  the  completion  of  its  internal  legal ratification procedures. The new DTA and its protocol will enter into force on the 30th day upon the receipt of the later notificati on.

Compared to the existing DTA, signed on May 27, 1994 (“Existing DTA”), the new DTA introduces the amendments reflected in the table below:

Click here to view table.

Date of issue: October 21, 2014.