МЕЖДУ ПРАВИТЕЛЬСТВОМ РОССИЙСКОЙ ФЕДЕРАЦИИ И ПРАВИТЕЛЬСТВОМ БОЛИВАРИАНСКОЙ РЕСПУБЛИКИ ВЕНЕСУЭЛА ОБ ИЗБЕЖАНИИ ДВОЙНОГО НАЛОГООБЛОЖЕНИЯ И ПРЕДОТВРАЩЕНИИ УКЛОНЕНИЯ ОТ НАЛОГООБЛОЖЕНИЯ В ОТНОШЕНИИ НАЛОГОВ НА ДОХОДЫ И КАПИТАЛ. Конвенция. Правительство РФ. 22.12.03

Article 2
                            Taxes covered

     1.  This Convention shall apply to taxes on income and on capital
imposed  on  behalf  of  each  Contracting  State, irrespective of the
manner in which they are levied.
     2.  There shall be regarded as taxes on income and on capital all
taxes  imposed  on  total  income, on total capital, or on elements of
income  or of capital, including taxes on gains from the alienation of
movable  or immovable property, taxes on the total amounts of wages or
salaries   paid   by   enterprises,   as  well  as  taxes  on  capital
appreciation.
     3.  The existing taxes to which the Convention shall apply are in
particular:
     a) in the case of Venezuela:
     the taxes on income and the business assets tax,
     (hereinafter referred to as "Venezuelan tax");
     b) in the case of the Russian Federation:
     i) tax on profits of organizations,
     ii) income tax on individuals,
     iii) tax on property of enterprises, and
     iv) tax on property of individuals
     (hereinafter referred to as "Russian tax").
     4.   The   Convention  shall  apply  also  to  any  identical  or
substantially  similar  taxes  which  are  imposed  after  the date of
signature  of  the  Convention  in  addition  to,  or in place of, the
existing  taxes. At the end of each year, the competent authorities of
the  Contracting  States  shall  notify each other of relevant changes
which have been made in their respective taxation laws.