Russian Federation - OECD

1 Russian Federation Status of List of Reservations and Notifications at the Time of Signature This document contains a provisional list of expected reservations and notifications to be made by Russian Federation pursuant to Articles 28(7) and 29(4) of the Convention. 2 Article 2 Interpretation of Terms Notification - Agreements Covered by the Convention Pursuant to Article 2(1)(a)(ii) of the Convention, Russian Federation wishes the following agreements to be covered by the Convention: No Title Other Contracting Jurisdiction Original/ Amending Instrument Date of Signature Date of Entry into Force 1 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 Argentina Original 10-10-2001 16-10-2012 2 Agreement between The Government of the Russian Federation and the Government of the Republic of Armenia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on income and on Capital1 Соглашение между Правительством Российской Федерации и Правительством Республики Армения об устранении двойного налогообложения на доходы и имущество Armenia Original 28-12-1996 17-03-1998 Amending Instrument 24-10-2011 15-04-2013 3 Agreement between the Government of the Russian Federation and the Government of Australia for the Avoidance of

2 Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on income Australia Original 07-09-2000 17-12-2003 4 Convention between the Government of the Russian Federation and the Government of the Republic of Austria for the Avoidance of Double Taxation with respect to Taxes on income and on capital Austria Original 13-04-2000 30-12-2002 5 Agreement between the Government of the Russian Federation and the Government of the Republic of Azerbaijan for the Avoidance of Double Taxation with respect to taxes on income and on capital2 Azerbaijan Original 03-07-1997 03-07-1998 1 Non-official translation. The DTA between the Russian Federation and the Republic of Armenia was concluded in the Russian and Armenian languages. 2 Non-official translation. The DTA between the Russian Federation and the Republic of Azerbaijan was concluded in the Russian and Azerbaijani languages.

3 3 Соглашение между Правительством Российской Федерации и Правительством Азербайджанской Республики oб избежании двойного налогообложения в отношении налогов на доходы и имущество 6 Convention entre le Gouvernement de la F d ration de Russie et le Gouvernement du Royaume de Belgique tendant viter les doubles impositions et pr venir l' vasion fiscale en mati re d'imp ts sur le revenu et sur la fortune Belgium Original 16-06-1995 26-06-2000 7 Convention between the Russian Federation and the Kingdom of Belgium for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital Belgium (new) Original 19-05-2015 N/A 8 Convention between the Government of the Russian Federation and the Government of the Federative Republic of Brazil for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on income Brazil Original 22-11-2004 N/A 9 Agreement between the Government of the Russian Federation and the Republic of Bulgaria for the Avoidance of Double Taxation with respect to Taxes on income and on Capital3 Соглашение между Правительством Российской Федерации и Правительством Республики Болгария об избежании двойного налогообложения в отношении налогов на доходы и имущество Bulgaria Original 08-06-1993 08-12-1995 10 Agreement between the Government of the Russian Federation and the Government of Canada for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on income and on capital Canada Original 05-10-1995 05-05-1997 11 Convention

4 Between the Government of the Russian Federation and the Government of the Republic of Chile Chile Original 19-11-2004 23-03-2012 3 Non-official translation. The DTA between the Russian Federation and the Republic of Bulgaria was concluded in the Russian and Bulgarian languages. 4 for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on income and on capital 12 Agreement between the Government of the Russian Federation and the Government of the People s Republic of China for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on income China Original 13-10-2014 09-04-2016 Amending Instrument 08-05-2015 09-04-2016 13 Agreement between the Government of the Russian Federation and the Government of the Republic of Croatia for the Avoidance of Double Taxation with respect to Taxes on income and on capital Croatia Original 14 Agreement between the Government of the Russian Federation and the Government of the Republic of Cyprus for the Avoidance of Double Taxation with respect to Taxes on income and on capital Cyprus Original 05-12-1998 17-08-1999 Amending Instrument 07-10-2010 02-04-2012 15 Convention

5 Between the Government of the Russian Federation and the Government of the Czech Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on income and on capital Czech Republic Original 17-11-1995 18-07-1997 Amending Instrument 27-04-2007 17-04-2009 16 Convention between the Government of the Russian Federation and the Government of the Kingdom of Denmark for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on income and on capital Denmark Original 08-02-1996 27-04-1997 17 Agreement between the Government of the Russian Federation and the Government of the Arab Republic of Egypt for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on income and on capital Egypt Original 23-09-1997 06-12-2000 18 Agreement between the Government of the Russian Federation and the Government of the Republic of Finland for the Avoidance of Double Taxation with respect to Taxes on income Finland Original 04-05-1996 14-12-2002 Amending Instrument 14-04-2000 29-12-2002 19 Convention entre le Gouvernement de la Federation de Russie et le Gouvernement de la Republique France Original 26-11-1996 09-02-1999 5 Fran aise en vue d'eviter les doubles impositions et de prevenir l'evasion et la fraude fiscales en matiere d'impots sur le revenu et sur la fortune 20 Agreement between the Russian Federation and the Federal Republic of Germany for the Avoidance of Double Taxation with respect to Taxes on income and on Capital4 Соглашение между Российской Федерации и Федеративной Республикой Германия об избежании двойного Налогообложения в отношении налогов на доходы и имущество Germany Original 29-05-1996 30-12-1996 Amending Instrument 15-10-2007 15-05-2009 21 Convention between the Government of the Russian Federation and

6 The Government of the Hellenic Republic for the Avoidance of Double Taxation and for the Prevention of Fiscal Evasion with respect to Taxes on income and on capital Greece Original 26-06-2000 13-12-2007 22 Agreement between the Government of the Russian Federation and the Government of the Hong Kong Special Administrative Region of the People s Republic of China for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on income Hong Kong Original 18-01-2016 29-07-2016 23 Convention between the Russian Federation and the Republic of Hungary for the Avoidance of Double Taxation with respect to Taxes on income and on capital Hungary Original 01-04-1994 03-11-1997 24 Convention between the Government of the Russian Federation and the Government of the Republic of Iceland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on income Iceland Original 26-11-1999 21-07-2003 25 Agreement between the Government of the Russian Federation and the Government of the Republic of India for the Avoidance of Double Taxation with Respect to Taxes on income India Original 25-03-1997 11-04-1998 26 Agreement between the Government of the Russian Federation and the Indonesia Original 12-03-1999 17-12-2002 4 Non-official translation.

7 The DTA between the Russian Federation and the Federal Republic of Germany was concluded in the Russian and German languages. 6 Government of the Republic of Indonesia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on income 27 Agreement between the Government of the Russian Federation and the Government of Ireland for the Avoidance of Double Taxation with Respect to Taxes on income Ireland Original 29-04-1994 07-07-1995 28 Convention between the Government of the Russian Federation and the Government of the State of Israel for the Avoidance of Double Taxation and for the Prevention of Fiscal Evasion with respect to Taxes on income Israel Original 25-04-1994 07-12-2000 29 Convention between the Government of the Russian Federation and the Government of the Italian Republic for the Avoidance of Double Taxation with respect to Taxes on income and on capital and the Prevention of Fiscal Evasion Italy Original 09-04-1996 30-11-1998 Amending Instrument 13-06-2009 01-06-2012 30 Convention

8 Between the Government of the Russian Federation and the Government of the Republic of Kazakhstan for the Avoidance of Double Taxation and Prevention of Fiscal Evasion with regard to Taxes on income and Capital5 Конвенция между Правительством Российской Федерации и Правительством Республики Казахстан об устранении двойного налогообложения и предотвращении уклонения от уплаты налогов на доход и капитал Kazakhstan Original 18-10-1996 29-07-1997 31 Convention between the Government of the Russian Federation and the Government of the Republic of Korea for the Avoidance of Double Taxation with respect to Taxes on income Korea (Rep.) Original 19-11-1992 24-08-1995 32 Agreement between the Russian Federation and the State of Kuwait for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on income and on capital Kuwait Original 09-02-1999 03-01-2003 5 Non-official translation.

9 The DTA between the Russian Federation and the Republic of Kazakhstan was concluded in the Russian and Kazakh languages. 7 33 Agreement between the Government of the Russian Federation and the Government of the Republic of Latvia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on income and on capital Latvia Original 20-12-2010 06-11-2012 34 Convention between the Government of the Russian Federation and the Government of the Lebanese Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on income Lebanon Original 07-04-1997 16-04-2000 35 Agreement between the Government of the Russian Federation and the Government of the Republic of Lithuania for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on income and on capital Lithuania Original 29-06-1999 05-05-2005 36 Convention entre la Federation de Russie et le Grand-Duche de Luxembourg tendant a eviter les doubles impositions et a prevenir

10 L'evasion fiscale en matiere d'impots sur le revenu et sur la fortune Luxemburg Original 28-06-1993 07-05-1997 Amending Instrument 21-11-2011 30-07-2013 37 Agreement between the Government of the Union of Soviet Socialist Republics and the Government of Malaysia for the Avoidance of Double Taxation with respect to Taxes on income Malaysia Original 31-07-1987 04-07-1988 38 Convention between the Government of the Russian Federation and the Government of Malta for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on income Malta Original 24-04-2013 22-05-2014 39 Agreement between the Government of the Russian Federation and the Government of the United Mexican States for the Avoidance of Double Taxation with respect to Taxes on income Mexico Original 07-06-2004 02-04-2008 40 Agreement between the Government of the Russian Federation and the Government of the Republic of Moldova for the Avoidance of Double Taxation Moldova Original 12-04-1996 06-06-1997 8 of income and Property and for the Prevention of Fiscal Evasion6 Соглашение между Правительством Российской Федерации и Правительством Республики Молдова об избежании двойного налогообложения доходов и имущества и предотвращении уклонения от уплаты налогов 41 Agreement between the Government of the Russian Federation and the Government of Mongolia for the Avoidance of Double Taxation with respect to Taxes on income and capital Mongolia Original 05-04-1995 22-05-1997 42 Convention entre le Gouvernement de la F d ration de Russie et le Gouvernement du Royaume du Maroc en vue d' viter les doubles impositions en mati re d'imp ts sur le revenu et sur la fortune Morocco Original 04-09-1997 31-08-1999 43 Agreement between the Government of the Russian Federation and the Government of the Kingdom of the