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полностью или в основном принадлежащие Правительству Республики
Сингапур, и в отношении которых время от времени может быть достигнута
договоренность между компетентными органами Договаривающихся
государств.
3. В отношении статьи 10:
1. В соответствии с действующим законодательством Сингапура, с
дивидендов, выплачиваемых компанией - резидентом Сингапура резиденту
Российской Федерации, который является фактическим владельцем этих
дивидендов, в Сингапуре не взимается налог, начисляемый на дивиденды,
в дополнению к налогу на прибыль или доход компании. В соответствии с
принятой системой полного вменения подлежащий вычету налог с
дивидендов является налогом на прибыль или доход компании, а не
налогом на дивиденды, понимаемым в соответствии со статьей 10.
2. Если после подписания данного Соглашения в Сингапуре будет
установлен налог на дивиденды в дополнение к налогу, взимаемому с
прибыли или дохода компании - резидента Сингапура, такой налог может
взиматься с дивидендов, выплачиваемых резиденту Российской Федерации,
который является фактическим владельцем этих дивидендов, в
соответствии с положениями пункта 2 статьи 10.
4. В отношении статьи 17:
Для целей пункта 2 статьи 17 к "доходу от личной деятельности,
осуществляемой работником искусства или спортсменом в этом своем
качестве, начисляемому не самому работнику искусства или спортсмену, а
другому лицу", относится также доход, получаемый предприятием
Договаривающегося государства в связи с оказанием услуг артистами и
спортсменами в другом Договаривающемся государстве.
5. В отношении статьи 19:
Термин "Договаривающееся государство" включает в себя
Правительство Договаривающегося государства или любой орган
исполнительной власти.
6. В отношении статьи 22:
Ограничения, установленные пунктом 1 статьи 22 не применяются к
доходу, получаемому Правительством Сингапура или любым лицом, имеющим
разрешение компетентного органа Сингапура для целей указанного пункта.
7. В отношении статьи 24:
1. Ничто в статье 24 не будет истолковываться как обязывающее
Договаривающееся государство предоставлять национальным лицам другого
Договаривающегося государства такие же индивидуальные льготы, вычеты и
скидки в целях налогообложения, которые оно предоставляет своим
национальным лицам, не являющимся резидентами этого государства.
2. Для целей статьи 24 предоставление Республикой Сингапур своим
национальным лицам налоговых льгот в соответствии с положениями части
XIII "B" Закона о стимулах экономической экспансии (освобождении от
налога на доход) и раздела 42 "A" Закона о налоге на доход не будет
рассматриваться как дискриминация.
Совершено в Москве, 9 сентября 2002 года, в двух экземплярах,
каждый на русском и английском языках, оба текста имеют одинаковую
силу.
(Подписи)
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, 9.IX.2002)
The Government of the Russian Federation and the Government of
the Republic of Singapore, desiring to conclude an Agreement for the
avoidance of double taxation and the prevention of fiscal evasion with
respect to taxes on income and with a view to promote economic
cooperation between the two countries,
Have agreed as follows:
Article 1
Personal scope
This Agreement shall apply to persons who are residents of one or
both of the Contracting States.
Article 2
Taxes covered
1. This Agreement shall apply to taxes on income imposed in each
Contracting State, in accordance with the laws of each Contracting
State, irrespective of the manner in which they are levied.
2. There shall be regarded as taxes on income all taxes imposed
on total income or on elements of income, including taxes on gains
from the alienation of movable or immovable property.
3. The existing taxes to which the Agreement shall apply are in
particular:
a) in the case of the Russian Federation:
(i) tax on profits (income) of enterprises and organisations;
(ii) the income tax on individuals
(hereinafter referred to as "Russian tax");
b) in the case of Singapore:
- the income tax
(hereinafter referred to as "Singapore tax").
4. The Agreement shall also apply to any identical or
substantially similar taxes on income which are imposed after the date
of signature of this Agreement in addition to, or in place of the
existing taxes. The competent authorities of the Contracting States
shall notify each other of any substantial changes which have been
made in their respective taxation laws.
Article 3
General definitions
1. For the purposes of this Agreement, unless the context
otherwise requires:
a) the terms "a Contracting State" and "the other Contracting
State" mean the Russian Federation (Russia) or Singapore, as the
context requires;
b) the term "the Russian Federation" means the territory of the
Russian Federation as well as its exclusive economic zone and
continental shelf where the Russian Federation exercises its sovereign
rights and jurisdiction in conformity with the United Nations
Convention on the Law of the Sea, 1982;
c) the term "Singapore", when used in a geographical sense, means
the territory of the Republic of Singapore and the adjacent areas over
which the Republic of Singapore exercises sovereign rights and
jurisdiction in conformity with the United Nations Convention on the
Law of the Sea, 1982;
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 ship
or aircraft operated by an enterprise of a Contracting State, except
when the ship or aircraft is operated solely between places in the
other Contracting State.
h) the term "nationals" means:
(i) all individuals possessing the citizenship of a Contracting
State;
(ii) all legal persons, partnerships and associations deriving
their status as such from the laws in force in a Contracting State;
i) the term "competent authority" means:
(i) in the case of the Russian Federation - the Ministry of
Finance or its authorised representative;
(ii) in the case of Singapore, the Minister for Finance or his
authorised representative.
2. As regards the application of this Agreement by a Contracting
State, any term not defined therein shall, unless the context
otherwise requires, have the meaning which it has under the laws of
that State relating to the taxes to which the Agreement applies.
Article 4
Resident
1. For the purposes of this Agreement the term "resident of a
Contracting State" means any person who, under the law of that State,
is liable to tax therein by reason of his domicile, residence, place
of management, place of registration or any other criterion of a
similar nature, and also includes that State and any political
subdivision or local authority or statutory body thereof.
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 Contracting 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 Contracting State in which he has his centre of vital
interests cannot be determined, or if he does not have 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 citizen;
d) if his status cannot be determined according to sub-paragraphs
"a" to "c", 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 person
other than an individual is a resident of both Contracting States,
then it shall be deemed to be a resident of the Contracting State in
which its place of effective management is situated. If its place of
effective management cannot be determined, the competent authorities
of the Contracting States shall settle the question by mutual
agreement.
Article 5
Permanent establishment
1. For the purposes of this Agreement, the term "permanent
establishment" means a fixed place of business through which the
business of an enterprise 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;
f) a mine, an oil or gas well, a quarry or any other place of
extraction of natural resources;
g) a building site, construction, installation or assembly
project or supervisory activities in connection therewith, but only if
such site, project or activities continue for a period of more than 6
months;
h) the furnishing of services, including consultancy services; by
a resident of a Contracting State through employees or other personnel
in the other Contracting State for a period or periods aggregating
more than 3 months in any twelve-month period.
3. Notwithstanding the preceding provisions of this Article the
following kinds of activities shall not constitute a permanent
establishment:
a) the use of facilities solely for the purpose of storage or
display or delivery 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 or
delivery;
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;
f) the maintenance of a fixed place of business solely for any
combination of activities mentioned in sub-paragraphs "a" to "e",
provided that the overall activity of the fixed place of business
resulting from this combination is of a preparatory or auxiliary
character.
4. Notwithstanding the provisions of paragraphs 1 and 2, where a
person - other than an agent of an independent status to whom
paragraph 5 applies - is acting in a Contracting State on behalf of an
enterprise of the other Contracting State, that enterprise shall be
deemed to have a permanent establishment in the first-mentioned
Contracting State in respect of any activities which that person
undertakes for the enterprise, if such a person has and habitually
exercises in that State an authority to conclude contracts in the name
of the enterprise, unless the activities of such person are limited to
those mentioned in paragraph 3 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.
5. 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 Contracting 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.
6. 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 Contracting 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. The term "immovable property" shall have the meaning which it
has under the 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 laws
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
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 business as aforesaid,
the profits of the enterprise may be taxed in the other Contracting
State but only so much of them as is attributable to that 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 as deductions expenses which are incurred for the
purposes of the permanent establishment, including executive and
general administrative expenses so incurred, whether in the
Contracting State in which the permanent establishment is situated or
elsewhere.
4. 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.
5. Where profits include items of income which are dealt with
separately in other Articles of this Agreement, then the provisions of
those Articles shall not be affected by the provisions of this
Article.
Article 8
Profits from international transport
1. Profits derived by an enterprise of a Contracting State from
the operation of ships or aircraft in international traffic and the
rental on a full or bareboat basis of ships or aircraft, or of
containers and related equipment, which in either case is incidental
to the operation of ships or aircraft in international traffic shall
be taxable only in that Contracting State.
2. The provisions of paragraph 1 shall also apply to profits from
the 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 profits which would have accrued to one of the enterprises, but,
by reason of those conditions, have not so accrued, may be included in
the profits of that enterprise and taxed accordingly.
2. Where a Contracting State includes in the profits of an
enterprise of that State - and taxes accordingly - profits on which an
enterprise of the other Contracting State has been charged to tax in
that other State and the profits so included are by the
first-mentioned State claimed to be profits which would have accrued
to the enterprise of the first-mentioned State if the conditions made
between the two enterprises have been those which would have been made
between independent enterprises, then that other State shall make an
appropriate adjustment to the amount of the tax charged therein on
those profits, where that other State considers the adjustment
justified. In determining such adjustment, due regard shall be had to
the other provisions of this Agreement and the competent authorities
of the Contracting States shall if necessary consult each other.
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) 5 per cent of the gross amount of the dividends if the
beneficial owner of the dividends is the Government of the other
Contracting State;
b) 5 per cent of the gross amount of the dividends if the
beneficial owner of the dividends is a company which holds directly at
least 15 per cent of the capital of the company paying the dividends
and has invested in it at least USD 100000 or its equivalent in other
currencies;
c) 10 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 from other corporate rights which is
subjected to the same taxation treatment as income from shares by the
taxation laws of the Contracting State of which the company making the
distribution is a resident.
4. The provision 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 dividends are attributable to 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
Contracting 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 Contracting
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 7.5 per cent of the gross amount of the
interest.
3. Notwithstanding the provisions of paragraph 2, interest
arising in a Contracting State and paid to the Government of the other
Contracting State shall be exempt from tax in the first-mentioned
Contracting State.
4. The term "interest" as used in this Article means income from
debt-claims of every kind, and in particular, income from government
securities, bonds or debentures, including premiums and prizes
attaching to such securities, bonds or debentures. Penalty charges for
late payment shall not be regarded as interest for the purpose of this
Article.
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 or performs
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 a resident of that Contracting 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 Contracting 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 Agreement.
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
Contracting 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 7.5 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, artistic or scientific work including
cinematograph films, and recordings for radio or television
broadcasting, computer programmes, any patent, trade mark, design or
model, plan, secret formula or process, know-how or for information
concerning industrial, commercial or scientific experience or for the
use of, or the right to use, industrial, commercial or scientific
equipment.
4. The provisions of paragraph 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 or performs
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 a resident of that Contracting 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 liability 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 Contracting 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 Agreement.
Article 13
Capital gains
1. Gains derived by a resident of a Contracting State from the
alienation of immovable property referred to in Article 6 and situated
in the other Contracting State may be taxed in that other State.
2. Gains from the alienation of movable property forming part of
the business property of a permanent establishment which an enterprise
of a Contracting State has in the other Contracting State or of
movable property pertaining to a fixed base available to a resident of
a Contracting State in the other Contracting State for the purpose of
performing independent personal services, including such gains from
the alienation of such a permanent establishment or of such a fixed
base, may be taxed in that other State.
3. Gains derived by a resident of a Contracting State from the
alienation of shares, other than shares traded on a Stock Exchange
recognised by the other Contracting State, deriving at least three
quarters of their value directly or indirectly from immovable property
situated in that other Contracting State may be taxed in that other
State.
4. 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.
5. Gains from the alienation of any property other than that
referred to in the preceding paragraphs of this Article shall be
taxable only in the Contracting State of which the alienator is a
resident.
Article 14
Income from independent personal services
1. Income derived by an individual who is a resident of a
Contracting State from the performance of professional services or
other activities of an independent character shall be taxable only in
that State except in following circumstances when such income may also
be taxed in the other Contracting State, but only so much of the
income as is derived from his activities performed in that other
State:
a) if he has a fixed base regularly available to him in the other
State for the purpose of performing his activities; or
b) if he is present in the other State for a period or periods
exceeding in the aggregate 90 days in any twelve-month period.
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, accountants and auditors.
Article 15
Income from employment
1. Subject to the provisions of Articles 16, 18, 19 and 20,
salaries, wages and other similar 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
Contracting 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 Contracting State if:
a) the recipient is present in the other Contracting State for a
period or periods not exceeding in the aggregate 183 days in any
twelve-month period; and
b) the remuneration is paid by, or on behalf of, an employer who
is not a resident of the other Contracting State; and
c) the remuneration is not borne by a permanent establishment or
a fixed base which the employer has in the other Contracting State.
3. Notwithstanding the provisions of paragraphs 1 and 2,
remuneration in respect of an employment exercised aboard a ship or
aircraft operated in international traffic by an enterprise of a
Contracting State shall be taxable only in that State. However, if the
remuneration is derived by a resident of the other Contracting State,
it may also be taxed in that other 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 body of a company which is a resident of the
other Contracting State may be taxed in that other Contracting State.
Article 17
Income of artistes and sportsmen
1. Notwithstanding the provisions of Articles 14 and 15, income
derived by a resident of a Contracting State as an entertainer such as
a 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 State.
2. Where income in respect of 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. Notwithstanding the provisions of paragraphs 1 and 2, income
derived by an entertainer or a sportsman who is a resident of a
Contracting State from his personal activities as such exercised in
the other Contracting State shall be taxable only in the
first-mentioned Contracting State, if the activities in the other
Contracting State are financed wholly or substantially by the
first-mentioned Contracting State, including any of its political
subdivisions, local authorities or statutory bodies.
Article 18
Pensions
Subject to the provisions of paragraph 2 of Article 19, pensions
and other similar remuneration paid to a resident of a Contracting
State in consideration of past employment shall be taxable only in
that State.
Article 19
Government service
1. a) Salaries, wages and other similar remuneration, other than
a pension, paid by or on behalf of 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, authority shall be
taxable only in that State.
b) However, such salaries, wages and other similar remuneration
shall be taxable only in the other Contracting State if the services
are rendered in that State and the individual 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. a) 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 shall be taxable only in that State.
b) However, such pension shall be taxable only in the other
Contracting State if the individual is a resident of, and a national
of, that State.
3. The provisions of Articles 15, 16, 17 and 18 shall apply to
salaries, wages and other similar remuneration, and to pensions, in
respect of services rendered in connection with a business carried on
by a Contracting State or a political subdivision or a local authority
thereof.
Article 20
Payments to students and apprentices
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 that State.
Article 21
Other income
Items of income not dealt with in the foregoing Articles of this
Agreement and arising in a Contracting State may be taxed in that
State.
Article 22
Limitation of benefits
1. Where this Agreement provides (with or without other
conditions) that income from sources in the Russian Federation shall
be exempt from tax, or taxed at the reduced rate, in the Russian
Federation and under the laws in force in Singapore the said income is
subject to tax by reference to the amount thereof which is remitted to
or received in Singapore and not by reference to the full amount
thereof, then the exemption or reduction of tax to be allowed under
this Agreement in the Russian Federation shall apply only to so much
of the income as is remitted to or received in Singapore.
2. This Agreement shall not apply to any person who became a
person covered by the Agreement if the principal goal of such a person
is to enjoy the benefits of any reduction in or exemption from tax
provided by this Agreement. In no case shall this exclusion apply to
any person engaged in real business activity. The competent
authorities of the Contracting States shall consult each other on the
application of this provision.
Article 23
Methods of elimination of double taxation
Double taxation shall be eliminated as follows:
1. In Russia:
Where a resident of Russia derives income which, in accordance
with the provisions of this Agreement, may be taxed in Singapore, the
amount of tax on that income payable in Singapore shall be credited
against the tax imposed in Russia. The amount of credit, however,
shall not exceed the amount of the tax on that income computed in
accordance with the laws and regulations in Russia.
2. In Singapore:
Where a resident of Singapore derives income which, in accordance
with the provisions of this Agreement, may be taxed in Russia, the
amount of tax on that income payable in Russia shall be credited
against the tax imposed in Singapore. The amount of credit, however,
shall not exceed the amount of the tax on that income computed in
accordance with the laws and regulations in Singapore. Where such
income is a dividend paid by a company which is a resident of Russia
to a resident of Singapore owning directly or indirectly not less than
10 per cent of the share capital of the first-mentioned company, the
credit shall take into account the Russian tax paid by that company on
the portion of its profits out of which the dividend is paid.
3. For the purpose of this Article the term "Russian tax" shall
be deemed to include the amount of Russian tax which, under the laws
of the Russian Federation and in accordance with this Agreement, would
have been paid but was not paid according to the Russian laws which
provide special incentive measures designed to promote economic
development and foreign investments in the Russian Federation. This
provision shall apply for the first five years for which the Agreement
is effective, but the competent authorities of the Contracting States
may consult each other to determine whether this period shall be
extended.
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 other or more burdensome than the taxation and
connected requirements to which nationals of that other Contracting
State in the same circumstances, in particular with respect to
residence, are or may be subjected. The provisions of this paragraph
shall not be construed as obliging a Contracting State to grant to
nationals of the other Contracting State tax benefits granted by
special agreements to nationals of a third State.
2. The taxation of 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 Contracting State than the
taxation levied on enterprises of that other State carrying on the
same activities.
3. Nothing contained in this Article shall be interpreted as
obliging a Contracting State to give to individuals not resident in
that State the right to any of the personal allowances, reliefs and
reductions for tax purposes which are granted to individuals who are
residents of that State.
4. Except where the provisions of paragraph 1 of Article 9,
paragraph 7 of Article 11, or paragraph 6 of Article 12, 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 had been paid to a
resident of the first-mentioned State.
5. 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 other or more burdensome than
the taxation and connected requirement to which other similar
enterprises of the first-mentioned State are or may be subjected.
6. The provisions of this Article shall apply to taxes covered by
this Agreement.
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 this Agreement, he may, irrespective of the
remedies provided by the laws of those States, present his case to the
competent authority of the Contracting State of which he is a resident
or, if his case comes under the provisions of Article 24, to that of
the Contracting State of which he is a national. The case must be
presented within three years from the first notification of the action
resulting in taxation not in accordance with the provisions of this
Agreement.
2. The competent authority shall endeavour, if the objection
appears to it to be justified and if it is not itself able to arrive
at an appropriate 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
Agreement. Any agreement reached shall be implemented notwithstanding
any time limits provided for in the national legislation of the
Contracting States.
3. 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 this Agreement.
They may also consult together for the elimination of double taxation
in cases not provided for in the Agreement.
4. The competent authorities of the Contracting States may
communicate with each other directly for the purpose of reaching an
agreement in the sense of the preceding paragraphs.
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 Agreement and of the laws of the Contracting States
concerning taxes covered by this Agreement insofar as the taxation
thereunder is not contrary to the Agreement. Any information received
by a Contracting State shall be treated as confidential in the same
manner as information obtained under the 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 or prosecution in respect of, or the determination of
appeals in relation to, the taxes covered by the Agreement. 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. In no case shall the provisions of paragraph 1 be construed so
as to impose on a Contracting State the obligation:
a) to carry out administrative measures at variance with the laws
and 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.
Article 27
Members of diplomatic missions
and consular posts
Nothing in this Agreement shall affect the fiscal privileges of
members of diplomatic missions and consular posts, who are provided
with such privileges under the rules of general international law or
under the provisions of special agreements.
Article 28
Entry into force
Each of the Contracting States shall notify to the other in
writing through diplomatic channels the completion of the internal
procedures required by the law of that Contracting State for the
bringing into force of this Agreement. This Agreement shall enter into
force on the date of the later of these notifications and its
provisions shall have effect in respect of income derived on or after
the first day of January of the calendar year following that of the
entry into force of the Agreement.
Article 29
Termination
This Agreement shall remain in force indefinitely but either of
the Contracting States may terminate the Agreement through diplomatic
channels, by giving to the other Contracting State written notice of
termination at least six months before the end of any calendar year
after the expiration of five years from the date on which the
Agreement enters into force. In such event, the Agreement shall cease
to have effect in respect of income derived on or after the first day
of January of the calendar year next following that in which the
notice of termination is given.
Done at Moscow, this 9th day of September 2002 in duplicate, in
the Russian and English languages, both texts being equally authentic.
9 сентября 2002 г.
PROTOCOL
(Moscow, 9.IX.2002)
At the moment of signing the Agreement for avoidance of double
taxation and the prevention of fiscal evasion with respect to taxes on
income, this day concluded between the Government of the Russian
Federation and the Government of the Republic of Singapore, the
undersigned have agreed that the following provisions shall form an
integral part of the Agreement:
1. ad paragraphs 1 and 3 and Articles 4 and 17:
The term "statutory body" referred to in paragraphs 1 and 3 and
Articles 4 and 17 means a body constituted by any statute of a
Contracting State and performing functions which would otherwise be
performed by the Government of that Contracting State.
2. ad paragraphs 2 and 3 and Articles 10 and 11:
The term "Government" includes:
a) in the case of the Russian Federation,
(i) the Central Bank of the Russian Federation and institutions
wholly or mainly owned by the Central Bank of the Russian Federation;
(ii) any statutory body or any institution wholly or mainly owned
by the Government of the Russian Federation as may be agreed from time
to time between the competent authorities of the Contracting States;
b) in the case of Singapore,
(i) the Monetary Authority of Singapore and the Board of
Commissioners of Currency;
(ii) the Government of Singapore Investment Corporation Pte.
Ltd.;
(iii) any statutory body or any institution wholly or mainly
owned by the Government of Singapore as may be agreed from time to
time between the competent authorities of the Contracting States.
3. ad Article 10:
1. Under the current Singapore laws, where dividends are paid by
a company which is a resident of Singapore to a resident of the
Russian Federation who is the beneficial owner of such dividends,
there is no tax in Singapore which is chargeable on dividends in
addition to the tax chargeable in respect of the profits or income of
the company. Under the full imputation system adopted, the tax
deductible from dividends is a tax on the profits or income of the
company and not a tax on dividends within the meaning of Article 10.
2. If, subsequent to the signing of this Agreement, Singapore
imposes a tax on dividends in addition to the tax chargeable in
respect of the profits or income of a company which is a resident of
Singapore, such tax may be charged but the tax so charged on the
dividends derived by a resident of the Russian Federation who is the
beneficial owner of such dividends shall be in accordance with the
provisions of paragraph 2 of Article 10.
4. ad Article 17:
For the purpose of paragraph 2 of Article 17, "income in respect
of personal activities exercised by an entertainer or a sportsman in
his capacity as such accrues not to entertainer or sportsman himself
but to another person" refers also to income derived by an enterprise
of a Contracting State from providing the services of entertainers or
sportsmen in the other Contracting State.
5. ad Article 19:
The term "Contracting State" includes the Government of that
Contracting State or any statutory body.
6. ad Article 22:
The limitation under paragraph 1 of Article 22 does not apply to
income derived by the Government of Singapore or any person approved
by the competent authority of Singapore for the purpose of this
paragraph.
7. ad Article 24:
1. Nothing in Article 24 shall be construed as obliging a
Contracting State to grant to nationals of the other Contracting State
those personal allowances, reliefs and reductions for tax purposes
which it grants to its own nationals who are not resident of that
State.
2. Granting by the Republic of Singapore of tax incentives to its
nationals according to the provisions of Part XIII "B" of the Economic
Expansion Incentives (Relief from Income Tax) Act and Section 42 "A"
of the Income Tax Act shall not be construed as discrimination under
Article 24.
Done at Moscow, this 9th day of September 2002 in duplicate, in
the Russian and English languages, both texts being equally authentic.Страницы: 1 2 |