Страницы: 1 2
c) применительно к пункту 3, термин "роялти" может также включать
платежи, получаемые в качестве возмещения за использование или
предоставление права пользования сведениями и информацией,
предоставляемыми международными агентствами.
5. К статье 23:
Считается, что налог, уплачиваемый в Аргентине компанией, которая
является резидентом России, в отношении прибыли, относящейся к
предпринимательской деятельности, осуществляемой этой компанией в
Аргентине, включает любую сумму, которая подлежала уплате бы как
аргентинский налог за любой год, но не была уплачена по причине
освобождения или уменьшения, предоставляемого за этот год или любую
часть этого года в соответствии с:
a) законами 19.640 и 24.196, включая законы 23.614 и 22.021 (а
также законами, которые распространяли льготы, предусмотренные законом
22.021, на провинции, иные, чем те, на которые первоначально
распространялся последний упомянутый закон), с учетом изменений,
внесенных законом 23.658 (с последующими изменениями, не изменяющими
содержащихся в них основных принципов); или
b) любым другим положением, которое может быть принято после даты
подписания соглашения, дающим право на вычеты при определении
налогооблагаемого дохода или предоставляющим освобождение или
уменьшение, которое согласовано между компетентными органами
Договаривающихся государств, принятым с целью содействия
экономическому развитию Аргентины на ограниченный период времени (с
последующими изменениями, не изменяющими содержащихся в них основных
принципов).
Для целей применения настоящего положения компетентные органы
будут консультироваться друг с другом в случаях, когда они сочтут это
необходимым.
6. Компетентный орган Договаривающегося государства может, по
достижении взаимного согласия с компетентным органом другого
Договаривающегося государства, отказать в предоставлении льгот на
основании Конвенции любому лицу, или в отношении любой сделки, если он
считает, что предоставление таких льгот противоречит целям настоящей
Конвенции.
7. Ничто в Конвенции не запрещает Договаривающемуся государству
облагать прибыль или доход, относящиеся к находящемуся в этом
Договаривающемся государстве постоянному представительству компании,
являющейся резидентом другого Договаривающегося государства, налогом
на отделения компаний.
В удостоверение чего нижеподписавшиеся, должным образом на то
уполномоченные, подписали настоящую Конвенцию.
Совершено в г. Буэнос-Айресе, 10 октября 2001 года, в двух
экземплярах, каждый на русском, испанском и английском языках, причем
все три текста имеют одинаковую силу. В случае расхождения между
текстами, будет применяться текст на английском языке.
(Подписи)
CONVENTION
BETWEEN THE GOVERNMENT OF THE RUSSIAN
FEDERATION AND THE GOVERNMENT OF THE REPUBLIC
OF ARGENTINA FOR THE AVOIDANCE OF DOUBLE
TAXATION WITH RESPECT TO TAXES ON
INCOME AND ON CAPITAL
(Buenos Aires, 10.X.2001)
The Government of the Russian Federation and the Government of
the Republic of Argentina desiring to conclude a Convention for the
avoidance of double taxation with respect to taxes on income and on
capital, have agreed as follows:
Article 1
Personal Scope
This Convention shall apply to persons who are residents of one
or both of the Contracting States.
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.
3. The existing taxes to which the Convention shall apply are, in
particular:
a) in the case of the Russian Federation:
i) tax on income (profits) of enterprises and organisations;
ii) income tax on individuals;
iii) tax on property of enterprises and organisations; and
iv) tax on property of individuals
(hereinafter referred to as "Russian tax");
b) in the case of Argentina:
i) the income tax;
ii) the personal assets tax; and
iii) the presumptive minimum income tax
(hereinafter referred to as "Argentine 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. The competent authorities of the Contracting States
shall notify each other of significant changes which have been made in
their respective taxation laws, concerning the application of this
Convention.
Article 3
General Definitions
1. For the purposes of this Convention, unless the context
otherwise requires:
a) the terms "a Contracting State" and "the other Contracting
State" mean, as the context requires, Russia or Argentina;
b) the term "Argentine Republic" means the territory of the
Argentine Republic as well as those maritime areas adjacent to the
outer limit of the territorial sea over which the Argentine Republic
has sovereign rights or jurisdiction in accordance with the United
Nations Convention on the Law of the Sea (UNCLOS);
c) the term "Russia" means the territory of the Russian
Federation as well as those maritime areas adjacent to the outer limit
of the territorial sea over which the Russian Federation has sovereign
rights or jurisdiction in accordance with the United Nations
Convention on the Law of the Sea (UNCLOS);
d) the term "person" includes an individual, a company and any
other body of persons;
e) the term "company" means any body corporate or any entity
which is treated as a body corporate for tax purposes;
f) the terms "enterprise of a Contracting State" and "enterprise
of the other Contracting State" mean respectively an enterprise
carried on by a resident of a Contracting State and an enterprise
carried on by a resident of the other Contracting State;
g) the term "international traffic" means any transport by a ship
or aircraft operated by an enterprise which is a resident in a
Contracting State, except when the ship or aircraft is operated solely
between places in the other Contracting State;
h) the term "tax" means any tax covered by Article 2 of this
Convention;
i) the term "national" means:
i) any individual possessing the nationality of a Contracting
State;
ii) any legal person, partnership and association deriving its
status as such from the laws in force in a Contracting State;
j) the term "competent authority" means:
i) in the case of Russia - the Ministry of Finance of the Russian
Federation or its authorised representative;
ii) in the case of Argentina - the Ministry of Economy, and Works
and Public Services, Secretary of Finance.
2. As regards the application of the Convention by a Contracting
State, any term not defined therein shall, unless the context
otherwise requires, have the meaning which it has under the law of
that State concerning the taxes to which the Convention applies.
Article 4
Resident
1. For the purposes of this Convention, the term "resident of a
Contracting State" means any person who, under the laws of that State,
is liable to tax therein by reason of his domicile, residence, place
of management, place of incorporation or any other criterion of a
similar nature. But this term does not include any person who is
liable to tax in that State in respect only of income from sources in
that State or capital situated therein.
2. Where by reason of the provisions of paragraph 1 an individual
is a resident of both Contracting States, then his status shall be
determined as follows:
a) he shall be deemed to be a resident of the State in which he
has a permanent home available to him; if he has a permanent home
available to him in both States, he shall be deemed to be a resident
of the State with which his personal and economic relations are closer
(centre of vital interests);
b) if the State in which he has his centre of vital interests
cannot be determined, or if he has not a permanent home available to
him in either State, he shall be deemed to be a resident of the State
in which he has an habitual abode;
c) if he has an habitual abode in both States or in neither of
them, he shall be deemed to be a resident of the State of which he is
a national;
d) if he is a national of both States or of neither of them, the
competent authorities of the Contracting States shall settle the
question by mutual agreement.
3. Where by reason of the provisions of paragraph 1 a company is
a resident of both Contracting States, then its status shall be
determined as follows:
a) it shall be deemed to be a resident of the State of which it
is a national;
b) if it is a national of neither of the States, the competent
authorities of the Contracting States shall by mutual agreement
endeavour to settle the question and determine the mode of application
of the Convention to such person.
4. Where by reason of the provisions of paragraph 1 a person
other than an individual or a company is a resident of both
Contracting States, the competent authorities of the Contracting
States shall by mutual agreement endeavour to settle the question and
to determine the mode of application of the Convention to such person.
Article 5
Permanent Establishment
1. For the purposes of this Convention, the term "permanent
establishment" means a fixed place of business through which the
business of an enterprise of a Contracting State is wholly or partly
carried on.
2. The term "permanent establishment" includes especially:
a) a place of management;
b) a branch;
c) an office;
d) a factory;
e) a workshop; and
f) a mine, an oil or gas well, a quarry or any other place
relating to the exploration for or the exploitation of natural
resources.
3. The term "permanent establishment" likewise encompasses:
a) a building site, a construction, assembly or installation
project or supervisory activities in connection therewith, but only
where such site, project or activities continue for a period of more
than six months;
b) the furnishing of services, including consultancy services, by
an enterprise through employees or other personnel engaged by the
enterprise for such purpose, but only where such activities continue
within the country for a period or periods aggregating more than one
month within any twelve month period.
4. Notwithstanding the preceding provisions of this Article, the
term "permanent establishment" shall be deemed not to include:
a) the use of facilities solely for the purpose of storage or
display of goods or merchandise belonging to the enterprise;
b) the maintenance of a stock of goods or merchandise belonging
to the enterprise solely for the purpose of storage or display;
c) the maintenance of a stock of goods or merchandise belonging
to the enterprise solely for the purpose of processing by another
enterprise;
d) the maintenance of a fixed place of business solely for the
purpose of purchasing goods or merchandise or of collecting
information, for the enterprise;
e) the maintenance of a fixed place of business solely for the
purpose of carrying on, for the enterprise, any other activity of a
preparatory or auxiliary character.
5. Notwithstanding the provisions of paragraphs 1 and 2, where a
person - other than an agent of an independent status to whom
paragraph 6 applies - is acting on behalf of an enterprise of a
Contracting State and has, and habitually exercises in the other
Contracting State an authority to conclude contracts in the name of
the enterprise, that enterprise shall be deemed to have a permanent
establishment in that other State in respect of any activities which
that person undertakes for the enterprise unless the activities of
such person are limited to those mentioned in paragraph 4 which, if
exercised through a fixed place of business, would not make this fixed
place of business a permanent establishment under the provisions of
that paragraph.
6. An enterprise of a Contracting State shall not be deemed to
have a permanent establishment in the other Contracting State merely
because it carries on business in that other State through a broker,
general commission agent or any other agent of an independent status,
provided that such persons are acting in the ordinary course of their
business.
7. The fact that a company which is a resident of a Contracting
State controls or is controlled by a company which is a resident of
the other Contracting State, or which carries on business in that
other State (whether through a permanent establishment or otherwise),
shall not of itself constitute either company a permanent
establishment of the other.
Article 6
Income from Immovable Property
1. Income derived by a resident of a Contracting State from
immovable property (including income from agriculture or forestry)
situated in the other Contracting State may be taxed in that other
State.
2. For the purposes of this Convention, the term "immovable
property" shall have the meaning which it has under law of the
Contracting State in which the property in question is situated. The
term shall in any case include property accessory to immovable
property, livestock and equipment used in agriculture and forestry,
rights to which the provisions of general law respecting landed
property apply, rights known as usufruct of immovable property and
rights to variable or fixed payments as consideration for the working
of, or the right to work, mineral deposits, sources and other natural
resources. Ships and aircraft shall not be regarded as immovable
property.
3. The provisions of paragraph 1 shall apply to income derived
from the direct use, letting, or use in any other form of immovable
property.
4. The provisions of paragraphs 1 and 3 shall also apply to the
income from immovable property of an enterprise and to income from
immovable property used for the performance of independent personal
services.
Article 7
Business Profits
1. The profits of an enterprise of a Contracting State shall be
taxable only in that State unless the enterprise carries on business
in the other Contracting State through a permanent establishment
situated therein. If the enterprise carries on or has carried on
business as aforesaid, the profits of the enterprise may be taxed in
the other State but only so much of them as is attributable to:
a) that permanent establishment; or
b) sales in that other State of goods or merchandise of the same
or similar kind as those sold through that permanent establishment; or
c) other business activities carried on in that other State of
the same or similar kind as those effected through that permanent
establishment.
However, the provisions of subparagraph "b" and "c" will apply if
the selling process, respectively the business activities, have for
the main part been carried out by the permanent establishment.
2. Subject to the provisions of paragraph 3, where an enterprise
of a Contracting State carries on business in the other Contracting
State through a permanent establishment situated therein, there shall
in each Contracting State be attributed to that permanent
establishment the profits which it might be expected to make if it
were a distinct and separate enterprise engaged in the same or similar
activities under the same or similar conditions and dealing wholly
independently with the enterprise of which it is a permanent
establishment.
3. In determining the profits of a permanent establishment, there
shall be allowed those deductible expenses which are incurred for the
purposes of the permanent establishment including executive and
general administrative expenses, whether incurred in the State in
which the permanent establishment is situated or elsewhere.
4. Notwithstanding the provisions of paragraph 1, profits derived
by an enterprise of a Contracting State from the activity of granting
insurance or reinsurance covering property situated in the other
Contracting State or persons which are residents of that other State,
at the time of the conclusion of the insurance contract, may be taxed
in that other State, whether or not the enterprise carries on its
activity in that other State through a permanent establishment
situated therein.
5. No profits shall be attributed to a permanent establishment by
reason of the mere purchase by that permanent establishment of goods
or merchandise for the enterprise.
6. Where profits include items of income which are dealt with
separately in other Articles of this Convention, then the provisions
of those Articles shall not be affected by the provisions of this
Article.
Article 8
Shipping and Air Transport
1. Profits derived by an enterprise of a Contracting State from
the operation of ships or aircraft in international traffic including
the charter or rental of ships or aircraft, the rental of containers
and related equipment, provided that such charter, or rental is
incidental to the operation by that enterprise of ships or aircraft in
international traffic, shall be taxable only in that State.
2. The provisions of paragraph 1 shall also apply to profits
derived by an enterprise of a Contracting State from its participation
in a pool, a joint business or an international operating agency.
Article 9
Associated Enterprises
1. Where
a) an enterprise of a Contracting State participates directly or
indirectly in the management, control or capital of an enterprise of
the other Contracting State, or
b) the same persons participate directly or indirectly in the
management, control or capital of an enterprise of a Contracting State
and an enterprise of the other Contracting State,
and in either case conditions are made or imposed between the two
enterprises in their commercial or financial relations which differ
from those which would be made between independent enterprises, then
any profit which would, but for those conditions, have accrued to one
of the enterprises, but, by reason of those conditions, have not so
accrued, may be included in the profit of that enterprise and taxed
accordingly.
2. Where a Contracting State includes in the profit of an
enterprise of that State- and taxes accordingly- profit on which an
enterprise of the other Contracting State has been charged to tax in
that other State and the profit so included is profit which would have
accrued to the first-mentioned enterprise if the conditions made
between the two enterprises had been those which would have been made
between independent enterprises, then that other State shall make an
appropriate adjustment to the amount of tax charged therein on that
profit, where that other State considers the adjustment justified. In
determining such adjustment, due regard shall be had to the other
provisions of this Convention and the competent authorities of the
Contracting States shall if necessary consult each other.
3. A Contracting State shall not adjust the profit of an
enterprise in the circumstances referred to in paragraph 1 after the
expiry of the time limits provided in its national laws and, in any
case, after six years from the end of the year in which the profit
which would be subject to such adjustment would, but for the
conditions referred to in paragraph 1, have accrued to that
enterprise.
4. The provisions of paragraphs 2 and 3 shall not apply in the
case of fraud, wilful default or neglect.
Article 10
Dividends
1. Dividends paid by a company which is a resident of a
Contracting State to a resident of the other Contracting State may be
taxed in that other State.
2. However, such dividends may also be taxed in the Contracting
State of which the company paying the dividends is a resident and
according to the laws of that State, but if the recipient is the
beneficial owner of the dividends the tax so charged shall not exceed:
a) 10 per cent of the gross amount of the dividends if the
beneficial owner is a company which holds directly at least 25 per
cent of the capital of the company paying the dividends;
b) 15 per cent of the gross amount of the dividends in all other
cases.
The provisions of this paragraph shall not affect the taxation of
the company on the profits out of which the dividends are paid.
3. The term "dividends" as used in this Article means income from
shares or other rights, not being debt-claims, participating in
profits, as well as income which is subjected to the same taxation
treatment as income from shares by the laws of the State of which the
company making the distribution is a resident.
4. The provisions of paragraphs 1 and 2 shall not apply if the
beneficial owner of the dividends, being a resident of a Contracting
State, carries on business in the other Contracting State of which the
company paying the dividends is a resident, through a permanent
establishment situated therein, or performs in that other State
independent personal services from a fixed base situated therein, and
the holding in respect of which the dividends are paid is effectively
connected with such permanent establishment or fixed base. In such
case the provisions of Article 7 or Article 14, as the case may be,
shall apply.
5. Where a company which is a resident of a Contracting State
derives profits or income from the other Contracting State, that other
State may not impose any tax on the dividends paid by the company,
except insofar as such dividends are paid to a resident of that other
State or insofar as the holding in respect of which the dividends are
paid is effectively connected with a permanent establishment or a
fixed base situated in that other State, nor subject the company`s
undistributed profits to a tax on undistributed profits, even if the
dividends paid or the undistributed profits consist wholly or partly
of profits or income arising in such other State.
Article 11
Interest
1. Interest arising in a Contracting State and paid to a resident
of the other Contracting State may be taxed in that other State.
2. However, such interest may also be taxed in the Contracting
State in which it arises and according to the laws of that State, but
if the recipient is the beneficial owner of the interest the tax so
charged shall not exceed 15 per cent of the gross amount of the
interest.
3. Notwithstanding the provisions of paragraph 2, interest
arising in:
a) Russia and paid to the government of Argentina or to the
Central Bank of Argentina shall be exempt from the Russian tax,
b) Argentina and paid to the government of Russia or to the
Central Bank of Russia shall be exempt from the Argentine tax.
4. The term "interest" as used in this Article means income from
debt-claims of every kind, and in particular, income from government
securities and income from bonds or debentures, including premiums and
prizes attaching to such securities, bonds or debentures, as well as
income which is subjected to the same taxation treatment as income
from money lent by the laws of the State in which the income arises.
5. The provisions of paragraphs 1 and 2 shall not apply if the
beneficial owner of the interest, being a resident of a Contracting
State, carries on business in the other Contracting State in which the
interest arises through a permanent establishment situated therein, or
performs in that other State independent personal services from a
fixed base situated therein, and the debt-claim in respect of which
the interest is paid is effectively connected with such permanent
establishment or fixed base. In such case the provisions of Article 7
or Article 14, as the case may be, shall apply.
6. Interest shall be deemed to arise in a Contracting State when
the payer is the government of that Contracting State, a political
subdivision, a local authority or a resident of that State. Where,
however, the person paying the interest, whether he is a resident of a
Contracting State or not, has in a Contracting State a permanent
establishment or a fixed base in connection with which the
indebtedness on which the interest is paid was incurred, and such
interest is borne by such permanent establishment or fixed base, then
such interest shall be deemed to arise in the State in which the
permanent establishment or fixed base is situated.
7. Where, by reason of a special relationship between the payer
and the beneficial owner or between both of them and some other
person, the amount of the interest, having regard to the debt-claim
for which it is paid, exceeds the amount which would have been agreed
upon by the payer and the beneficial owner in the absence of such
relationship, the provisions of this Article shall apply only to the
last-mentioned amount. In such case, the excess part of the payments
shall remain taxable according to the laws of each Contracting State,
due regard being had to the other provisions of this Convention.
Article 12
Royalties
1. Royalties arising in a Contracting State and paid to a
resident of the other Contracting State may be taxed in that other
State.
2. However, such royalties may also be taxed in the Contracting
State in which they arise and according to the laws of that State, but
if the recipient is the beneficial owner of the royalties the tax so
charged shall not exceed 15 per cent of the gross amount of the
royalties.
3. The term "royalties" as used in this Article means payments of
any kind received as a consideration for the use of, or the right to
use, any copyright of literary, dramatic, musical or other artistic
work, any patent, trade mark, design or model, plan, secret formula or
process or other intangible property, or for the use of, or the right
to use, industrial, commercial or scientific equipment, or for
information concerning industrial, commercial or scientific
experience, and includes payments for the rendering of technical
assistance and payments of any kind in respect of motion picture films
and works on film, videotape or other means of reproduction for use in
connection with television.
4. The provisions of paragraphs 1 and 2 shall not apply if the
beneficial owner of the royalties, being a resident of a Contracting
State, carries on business in the other Contracting State in which the
royalties arise through a permanent establishment situated therein, or
performs in that other State independent personal services from a
fixed base situated therein, and the right or property in respect of
which the royalties are paid is effectively connected with such
permanent establishment or fixed base. In such case the provisions of
Article 7 or Article 14, as the case may be, shall apply.
5. Royalties shall be deemed to arise in a Contracting State when
the payer is the government of that Contracting State, a political
subdivision, a local authority or a resident of that State. Where,
however, the person paying the royalties, whether he is a resident of
a Contracting State or not, has in a Contracting State a permanent
establishment or a fixed base in connection with which the obligation
to pay the royalties was incurred, and such royalties are borne by
such permanent establishment or fixed base, then such royalties shall
be deemed to arise in the State in which the permanent establishment
or fixed base is situated.
6. Where, by reason of a special relationship between the payer
and the beneficial owner or between both of them and some other
person, the amount of the royalties, having regard to the use, right
or information for which they are paid, exceeds the amount which would
have been agreed upon by the payer and the beneficial owner in the
absence of such relationship, the provisions of this Article shall
apply only to the last-mentioned amount. In such case, the excess part
of the payments shall remain taxable according to the laws of each
Contracting State, due regard being had to the other provisions of
this Convention.
Article 13
Capital Gains
1. Gains derived by a resident of a Contracting State from the
alienation of any property situated in the other Contracting State may
be taxed in that other State.
2. Notwithstanding the provisions of paragraph 1, gains derived
by a resident of a Contracting State from the alienation of ships or
aircraft operated in international traffic or movable property
pertaining to such operation shall be taxable only in the Contracting
State of which the alienator is a resident.
Article 14
Independent Personal Services
1. Income derived by an individual who is a resident of a
Contracting State in respect of professional services or other
activities of an independent character performed in the other
Contracting State may be taxed in that other State.
2. The term "professional services" includes especially
independent scientific, literary, artistic, educational or teaching
activities as well as the independent activities of physicians,
lawyers, engineers, architects, dentists and accountants.
Article 15
Dependent Personal Services
1. Subject to the provisions of Articles 16, 18, 19 and 20,
salaries, wages and other remuneration derived by a resident of a
Contracting State in respect of an employment shall be taxable only in
that State unless the employment is exercised in the other Contracting
State. If the employment is so exercised, such remuneration as is
derived therefrom may be taxed in that other State.
2. Notwithstanding the provisions of paragraph 1, remuneration
derived by a resident of a Contracting State in respect of an
employment exercised in the other Contracting State shall be taxable
only in the first-mentioned State if:
a) the recipient is present in the other State for a period or
periods not exceeding in the aggregate 183 days in the calendar year
concerned; and
b) the remuneration is paid by, or on behalf of, a person who is
not a resident of the other State; and
c) the remuneration is not borne by a permanent establishment or
a fixed base which the person has in the other State.
3. Notwithstanding the preceding provisions of this Article,
remuneration derived in respect of an employment exercised aboard a
ship or aircraft operated in international traffic by a resident of a
Contracting State, may be taxed in that State.
Article 16
Directors` Fees
Directors` fees and other similar payments derived by a resident
of a Contracting State in his capacity as a member of the board of
directors or a similar organ of a company which is a resident of the
other Contracting State, may be taxed in that other Contracting State.
Article 17
Artists and Sportsmen
1. Notwithstanding the provisions of Articles 14 and 15, income
derived by resident of a Contracting State as an entertainer, such as
theatre, motion picture, radio or television artiste, or a musician,
or as a sportsman from his personal activities as such exercised in
the other Contracting State may be taxed in that other Contracting
State.
2. Where income in respect of the personal activities exercised
by an entertainer or a sportsman in his capacity as such accrues not
to the entertainer or sportsman himself but to another person, that
income may, notwithstanding the provisions of Articles 7, 14 and 15,
be taxed in the Contracting State in which the activities of the
entertainer or sportsman are exercised.
3. Income derived by entertainers or sportsmen who are residents
of a Contracting State activities exercised in the other Contracting
State shall be exempted from tax in that other Contracting State, if
the visit to that State is substantially supported by public funds of
the other State, a political subdivision or a local authority thereof.
Article 18
Pensions and Annuities
1. Subject to the provisions of paragraph 2 of Article 19 of this
Convention, pensions and other similar remuneration paid in
consideration of past employment to a resident of a Contracting State
and any annuity paid to such a resident may be taxed in that
Contracting State.
2. The term "annuity" means a stated sum payable periodically at
stated times during life or during specified or ascertainable period
of time under an obligation to make the payments in return for
adequate and full consideration in money or money`s worth.
Article 19
Government Service
1. a) Remuneration, other than a pension, paid by a Contracting
State or a political subdivision or a local authority thereof to an
individual in respect of services rendered to that State or
subdivision or authority shall be taxable only in that State.
b) Notwithstanding the provisions of sub-paragraph "a" of this
paragraph, such remuneration shall be taxable only in the other
Contracting State if the services are rendered in that State and the
recipient is a resident of that State who:
i) is a national of that State; or
ii) did not become a resident of that State solely for the
purpose of rendering the services.
2. Any pension paid by, or out of funds created by, a Contracting
State or a political subdivision or a local authority thereof to an
individual in respect of services rendered to that State or
subdivision or authority may be taxed in that State.
3. The provisions of paragraphs 1 and 2 of this Article shall not
apply and the provisions of Article 15, 16 and 19 shall apply to
remuneration and pensions paid by the government of a Contracting
State, political subdivision or local authority thereof if such
remuneration or pensions are paid in respect of services rendered in
connection with any business activities carried on in the other
Contracting State.
Article 20
Students, Business Apprentices, Teachers and Researches
1. Payments which a student or business apprentice who is, or was
immediately before visiting a Contracting State, a resident of the
other Contracting State and who is present in the first-mentioned
State solely for the purpose of his education or training receives for
the purpose of his maintenance, education or training shall not be
taxed in that State, provided that such payments arise from sources
outside the first-mentioned State.
2. Likewise, remuneration received by a teacher or a researcher
who is or was immediately before visiting a Contracting State a
resident of the other Contracting State and who is present in the
first-mentioned State for the primary purpose of teaching or
conducting research in public institutions of the first-mentioned
State shall be exempt from tax in this State for a period of two years
in respect of remuneration for such teaching or research.
Article 21
Other Income
Items of income of a resident of a Contracting State, wherever
arising, not dealt with in the foregoing Articles of this Convention
may be taxed in that Contracting State.
Article 22
Capital
1. Capital represented by movable and immovable property owned by
a resident of a Contracting State and situated in the other
Contracting State, may be taxed in that other Contracting State.
2. Notwithstanding the provisions of paragraph 1, capital
represented by ships and aircraft operated by a resident of a
Contracting State in international traffic and by movable property
pertaining to the operation of such ships and aircraft, shall be
taxable only in that State.
Article 23
Elimination of Double Taxation
1. In Russia, double taxation shall be avoided as follows:
Where a resident of Russia derives income or owns capital which,
in accordance with the provisions of this Convention, may be taxed in
Argentina, Russia may allow the amount of tax on that income or
capital payable in Argentina, may be credited against the tax levied
in Russia. The amount of credit, however, shall not exceed the amount
of the tax of Russia on that income or capital computed in accordance
with its taxation laws and regulations.
2. In Argentina, double taxation shall be avoided as follows:
Where a resident of Argentina derives income or owns capital
which, in accordance with the provisions of this Convention, may be
taxed in Russia, Argentina shall allow:
a) as a deduction from the tax on the income of that resident, an
amount equal to the income tax paid in Russia;
b) as a deduction from the tax on the capital of that resident,
an amount equal to the capital tax paid in Russia.
Such deduction in either case shall not, however, exceed that
part of the income tax or capital tax, as computed before the
deduction is given, which is attributable, as the case may be, to the
income or the capital which may be taxed in Russia.
Article 24
Non-Discrimination
1. Nationals of a Contracting State shall not be subjected in the
other Contracting State to any taxation or any requirement connected
therewith which is more burdensome than the taxation and connected
requirements to which nationals of that other State in the same
circumstances are or may be subjected.
2. The taxation on a permanent establishment which an enterprise
of a Contracting State has in the other Contracting State shall not be
less favourably levied in that other State than the taxation levied on
enterprises of that other State carrying on the same activities.
This provision shall not be construed as obliging a Contracting
State to grant to residents of the other Contracting State any
personal allowances, reliefs and reductions for taxation purposes on
account of civil status or family responsibilities which it grants to
its own residents.
3. Except where the provisions of paragraph 1 of Article 9,
paragraph 5 of Article 11, or paragraph 4 of Article 12 of this
Convention apply, interest, royalties and other disbursements paid by
an enterprise of a Contracting State to a resident of the other
Contracting State shall, for the purpose of determining the taxable
profits of such enterprise, be deductible under the same conditions as
if they have been paid to a resident of the first-mentioned State.
4. Enterprises of a Contracting State, the capital of which is
wholly or partly owned or controlled, directly or indirectly, by one
or more residents of the other Contracting State, shall not be
subjected in the first-mentioned State to any taxation or any
requirement connected therewith which is more burdensome than the
taxation and connected requirements to which other similar enterprises
of the first-mentioned State, are or may be subjected.
5. The provisions of this Article shall apply only to the taxes
covered by Article 2 of this Convention.
Article 25
Mutual Agreement Procedure
1. Where a person considers that the actions of one or both of
the Contracting States result or will result for him in taxation not
in accordance with the provisions of this Convention, he may,
irrespective of the remedies provided by the domestic law of those
States, address to the competent authority of the Contracting State of
which he is a resident an application in writing stating the grounds
for claiming the revision of such taxation. To be admissible, the said
application must be submitted within three years from the first
notification of the action which gives rise to taxation not in
accordance with the Convention.
2. The competent authority referred to in paragraph 1 shall
endeavour, if the objection appears to it to be justified and if it is
not itself able to arrive at a satisfactory solution, to resolve the
case by mutual agreement with the competent authority of the other
Contracting State, with a view to the avoidance of taxation not in
accordance with the Convention.
3. A Contracting State shall not, after the expiry of the time
limits provided in its national laws and, in any case, after five
years from the end of the taxable period in which the income concerned
has accrued, increase the tax base of a resident of either of the
Contracting States by including therein items of income which have
also been charged to tax in the other Contracting State. This
paragraph shall not apply in the case of fraud, wilful default or
neglect.
4. The competent authorities of the Contracting States shall
endeavour to resolve by mutual agreement any difficulties or doubts
arising as to the interpretation or application of the Convention.
5. The competent authorities of the Contracting States may
consult together for the elimination of double taxation in cases not
provided for in the Convention and may communicate with each other
directly for the purpose of applying the Convention.
Article 26
Exchange of Information
1. The competent authorities of the Contracting States shall
exchange such information as is necessary for carrying out the
provisions of this Convention or of the domestic laws of the
Contracting States concerning taxes covered by the Convention insofar
as the taxation thereunder is not contrary to the Convention. The
exchange of information is not restricted by Article 1. Any
information received by a Contracting State shall be treated as
confidential in the same manner as information obtained under the
domestic laws of that State and shall be disclosed only to persons or
authorities (including courts and administrative bodies) involved in
the assessment or collection of, the enforcement in respect of, or the
determination of appeals in relation to, the taxes covered by the
Convention. Such persons or authorities shall use the information only
for such purposes. They may disclose the information in public court
proceedings or in judicial decisions.
2. Nothing in paragraph 1 shall be construed so as to impose on a
Contracting State the obligation:
a) to carry out administrative measures at variance with the laws
or the administrative practice of that or of the other Contracting
State;
b) to supply information which is not obtainable under the laws
or in the normal course of the administration of that or of the other
Contracting State;
c) to supply information which would disclose any trade,
business, industrial, commercial or professional secret or trade
process, or information, the disclosure of which would be contrary to
public policy (ordre public).
3. If information is requested by a Contracting State in
accordance with this Article, the other Contracting State shall
endeavour to obtain the information to which the request relates in
the same way as if its own taxation was involved notwithstanding the
fact that the other State does not, at that time, need such
information. If specifically requested by the competent authority of a
Contracting State, the competent authority of the other Contracting
State shall endeavour to provide information under this Article in the
form requested, such as depositions of witnesses and copies of
unedited original documents (including books, papers, statements,
records, accounts or writings), to the same extent such depositions
and documents can be obtained under the laws and administrative
practices of that other State with respect to its own taxes.
Article 27
Members of Diplomatic Missions and Consular Posts
Nothing in this Convention shall affect the fiscal privileges of
members of diplomatic missions or consular posts under the rules of
general international law or under the provisions of special
convention.
Article 28
Entry into Force
1. Both Contracting States shall notify each other that the
internal procedures necessary for the entry into force of this
Convention have been complied with.
2. The Convention shall enter into force the day after the date
of the later of the notifications referred to in paragraph 1 and its
provisions shall have effect in both Contracting States:
a) in respect of taxes withheld at source, on income derived on
or after the first of January in the calendar year next following the
year in which the Convention enters into force;
b) in respect of other taxes on income, and taxes on capital and,
in the case of Argentina, taxes on assets, for taxes chargeable for
any tax year beginning on or after the first of January in the
calendar year next following the year in which the Convention enters
into force.
Article 29
Termination
This Convention shall remain in force until terminated by one of
the Contracting States. Either Contracting State may terminate the
Convention, through diplomatic channels, by giving a writing note of
termination after the period of five years from the date on which the
Convention enters into force. In such event, the Convention shall
cease to have effect in both Contracting States:
a) in respect of taxes withheld at source, on income derived on
or after the first of January in the calendar year next following the
year in which the notice is given;
b) in respect of other taxes on income, taxes on capital and, in
the case of Argentina, taxes on assets, for taxes chargeable for any
tax year beginning on or after the first of January in the calendar
year next following in which the notice is given.
In witness whereof the undersigned, duly authorised to that
effect, have signed this Convention.
Done at Buenos Aires, on the 10th of October of 2001, in two
originals, each in Russian, Spanish and English languages, all three
texts being equally authentic. In case of divergence between the
texts, the English text shall be the operative one.
10 октября 2001 г.
PROTOCOL
(Buenos Aires, 10.X.2001)
At the moment of signing the Convention for the avoidance of
double taxation and the prevention of fiscal evasion with respect to
taxes on income and on capital, this day concluded between the Russian
Federation and the Argentine Republic, the undersigned have agreed
upon the following provisions which shall be an integral part of the
Convention.
1. Ad Article 5, paragraph 2 "f":
The term "natural resources" means any natural resources as
defined in the law of the Contracting State, in which such resources
are located.
2. Ad Article 7:
a) as regards paragraph 3, it is understood that nothing
contained therein shall require a Contracting State to allow the total
deduction of certain expenses when they are limited in some way in the
determination of profits under its internal tax legislation or to
allow the deduction of any expenditure which, by reason of its nature,
is not generally allowed as a deduction under the taxation laws of
that State;
b) as regards paragraph 5, the activities of export of goods or
merchandise purchased by an enterprise shall, notwithstanding the
provisions of subparagraph "d" of 4 of Article 5 of the Convention,
constitute of itself a permanent establishment of that enterprise.
3. Ad Article 11:
It is understood that the provisions of the Convention shall not
be interpreted so as to prevent the application by a Contracting State
of the "thin capitalization" provisions provided for in its internal
legislation.
4. Ad Article 12:
a) the limitations on the taxation at source provided for under
paragraph 2 are, in the case of Argentina, subject to the registration
requirements provided for in its internal legislation;
b) the limitations provided for in paragraph 2 on the taxation at
source of royalties with respect to the use of, or the right to use,
any copyright of literary, dramatic, musical or other artistic work,
shall apply only if the royalties are derived by the author himself or
his descendants;
c) with respect to paragraph 3, the term "royalties" may also
include payments received as a consideration for the use of, or the
right to use, news and information provided by international agency
offices.
5. Ad Article 23,
Tax payable in Argentina by a company which is a resident of a
Russia in respect of profits attributable to business carried on by it
in Argentina shall be deemed to include any amount which would have
been payable as Argentine tax for any year but for an exemption from,
or reduction of, tax granted for that year or any part of that year or
any part of thereof under:
a) the Law 19.640 and 24.196 including the Laws 23.614 and 22.021
(and the Laws that have extended the benefits provided by the Law
22.021 to other provinces than those originally covered by the last
mentioned Law), as modified by the Law 23.658 (as amended from time to
time without affecting the general principle thereof); or
b) any other provision which may be enacted after the date of
signature of the Agreement allowing the deduction in ascertaining of
the taxable income or granting an exemption from, or reduction of, tax
which is agreed by the competent authorities of the Contracting States
to be for the purpose of promoting economic development in Argentina
for a limited period of time (as amended from time to time without
affecting the general principle thereof).
For the purpose of application of this provision the competent
authorities will consult each other in the cases where they consider
it necessary.
6. The competent authority of a Contracting State may, upon
reaching mutual agreement with the competent authority of the other
Contracting State, deny the benefits of this Convention to any person,
or with respect to any transaction, if in its opinion the granting of
those benefits would constitute an abuse of the Convention according
to its purposes.
7. Nothing contained in this Convention shall prevent a
Contracting State from imposing on the profits or income attributable
to a permanent establishment in that Contracting State of a company
which is a resident of the other Contracting State a branch tax.
In witness whereof the undersigned, duly authorised to that
effect, have signed this Convention.
Done at Buenos Aires, on the 10th of October of 2001, in two
originals, each in Russian, Spanish and English languages, all three
texts being equally authentic. In case of divergence between the
texts, the English text shall be the operative one.Страницы: 1 2 |