DTC agreement between Latvia and Russian Federation

8/12/2019 DTC agreement between Latvia and Russian Federation

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b) termins "Krievijas Federcija" noz m Krievijas Federcijas teritoriju, k ar ts ekskluz vo ekonomisko zonu unkontinentlo elfu, kas definti saska ar starptautiskajm ties bm, taj skait 1982.gada ANO Jras ties bu konvenciju;

c) termins "Latvijas Republika" noz m Latvijas Republikas teritoriju, k ar ts ekskluz vo ekonomisko zonu unkontinentlo elfu, kas definti saska ar starptautiskajm ties bm, taj skait 1982.gada ANO Jras ties bu konvenciju;

d) termins "persona" noz m fizisko personu, sabiedr bu un jebkuru citu personu apvien bu;

e) termins "sabiedr ba" noz m jebkuru korporat vu apvien bu vai jebkuru vien bu, kas nodoku uzlikanas nolk tiekuzskat ta par korporat vu apvien bu;

f) termini "L gumsldz jas Valsts uzmums" un "otras L gumsldz jas Valsts uzmums" attiec gi noz m uzmumu, ko vada L gumsldz jas Valsts rezidents, un uzmumu, ko vada otras L gumsldz jas Valsts rezidents;

g) termins "starptautisk satiksme" noz m jebkurus prvad jumus ar kui, gaisa kui, auto vai dzelzcea transportal dzekli, ko veic L gumsldz jas Valsts uzmums, izemot tos gad jumus, kad kuis, gaisa kuis, auto vai dzelzceatransporta l dzeklis prvietojas vien gi otras L gumsldz jas Valsts iekien;

h) termins "kompetent iestde" noz m:

(i) Krievijas Federcij - Krievijas Federcijas Finanu ministriju vai ts pilnvaroto prstvi;

(ii) Latvijas Republik - Finanu ministriju vai ts pilnvaroto prstvi;

i) termins "valsts pieder gais" noz m:

(i) ikvienu fizisku personu, kurai ir L gumsldz jas Valsts pieder ba;

(ii) ikvienu juridisku personu, personlsabiedr bu vai asociciju, kuras statuss k tds izriet no spk esoajiemL gumsldz jas Valsts normat vajiem aktiem.

2. L gumsldz jm Valst m piemrojot o L gumu, visiem taj nedefintiem terminiem ir tda noz me, kda tiem irattiec gs L gumsldz jas Valsts normat vajos aktos attiec b uz nodokiem, uz kuriem attiecas L gums, ja vien nokonteksta nav izsecinms citdi, turklt s valsts attiec gajos nodoku normat vajos aktos paredzt noz me preval prcitos s valsts normat vajos aktos paredzto noz mi.

4.pantsREZIDENTS

1. aj L gum termins "L gumsldz jas Valsts rezidents" noz m jebkuru personu, kura saska ar s valstsnormat vajiem aktiem ir pakauta nodoku uzlikanai, pamatojoties uz ts pastv go dz vesvietu, rezidenci, vad basatraans vietu, inkorporcijas (reistrcijas) vietu vai jebkuru citu l dz gu kritriju, un ietver ar attiec go valsti, tspolitiski administrat vo vien bu vai pavald bu. Tomr is jdziens neietver ts personas, kurm aj valst nodoki tiekuzlikti tikai attiec b uz to ienkumiem no aj valst esoajiem peas avotiem vai taj esoo kapitlu.

2. Ja saska ar pirms daas noteikumiem fizisk persona ir abu L gumsldz ju Valstu rezidents, ts statuss nosakms

di:

a) persona tiek uzskat ta tikai par ts valsts rezidentu, kur atrodas ts pastv g dz vesvieta; ja ts pastv g

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dz vesvieta ir abs valst s, persona tiek uzskat ta tikai par ts valsts rezidentu, ar kuru tai ir ciekas personisks unekonomisks attiec bas (vitlo intereu centrs);

b) ja nav iesp jams noteikt valsti, kur ai personai ir vitlo intereu centrs, vai ar tai nav pastv gas dz vesvietasnevien no abm valst m, persona tiek uzskat ta tikai par ts valsts rezidentu, kas tai ir ierast m tnes zeme;

c) ja ai personai ierast m tnes zeme ir abas valstis vai nav neviena no tm, t tiek uzskat ta tikai par ts valstsrezidentu, kuras valsts pieder gais ir persona;

d) ja persona ir abu valstu pieder gais vai nav nevienas s valsts pieder gais, L gumsldz ju Valstu kompetentsiestdes iz ir o jaut jumu savstarp ji vienojoties.

3. Ja saska ar pirms daas noteikumiem persona, kas nav fizisk persona, ir abu L gumsldz ju Valstu rezidents,L gumsldz ju Valstu kompetentajm iestdm ir jcenas atrisint o jaut jumu savstarp jas vienoans ce, un noteiktL guma piemroanas veidu dai personai. Ja da vienoans nepastv, tad L guma piemroanai mint persona nebsties ga piepras t jebkuru nodoku atvieglojumu, ko pie ir saska ar o L gumu.

5.pantsPASTVG PRSTVNIECBA

1. aj L gum termins "pastv g prstvniec ba" noz m noteiktu darb bas vietu, kur uzmums piln gi vai da jiveic uzm jdarb bu.

2. Termins "pastv g prstvniec ba" ietver:

a) vad bas atraans vietu;

b) filili;

c) biroju;

d) fabriku;

e) darbn cu, un

f) ahtu, naftas vai gzes ieguves vietu, akmelauztuves vai jebkuru citu dabas resursu ieguves vietu.

3. Bvlaukums, celtniec bas, montas vai instalcijas projekts, vai ar tiem saist ta uzraudz bas darb ba tiek uzskat tapar pastv go prstvniec bu tikai tad, ja ie bvdarbi, projekts vai darb ba notiek ilgk nek devius mneus.

4. Neatkar gi no panta iepriek jiem noteikumiem termins "pastv g prstvniec ba" neietver:

a) ku un iekrtu izmantoanu tikai un vien gi uzmumam piederoo preu vai izstrd jumu uzglabanai,demonstranai vai piegdm;

b) uzmumam piederoos preu vai izstrd jumu kr jumus, kas paredzti tikai un vien gi uzglabanai,

demonstranai vai piegdm;

c) uzmumam piederoos preu vai izstrd jumu kr jumus, kas paredzti tikai un vien gi prstrdei cit uzmum;




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d) noteiktu darb bas vietu, kas paredzta tikai un vien gi preu vai izstrd jumu iepirkanai uzmuma vajadz bm vaiinformcijas vkanai uzmuma vajadz bm;

e) noteiktu darb bas vietu, kas paredzta tikai un vien gi tam, lai veiktu uzmuma lab jebkuru citu sagatavoanas vaipal gdarb bu;

f) noteiktu darb bas vietu, kas paredzta tikai un vien gi tam, lai nodarbotos ar a) l dz e) punkt mintajm darb bm jebkd to kombincij, ja darb bu kombincijai kopum ir sagatavoanas vai pal gdarb bas raksturs.

5. Neatkar gi no pirms un otrs daas noteikumiem, ja persona, kas nav sestaj da mintais neatkar ga statusa aents,darbojas uzmuma lab un tai ir pie irtas pilnvaras L gumsldz j Valst noslgt l gumus uzmuma vrd, un t pastv gi izmanto s pilnvaras, tad attiec b uz vism darb bm, ko da persona veic uzmuma lab, tiek uzskat ts, kauzmumam ir pastv g prstvniec ba attiec gaj valst , izemot, ja persona veic tikai ceturtaj da paredztsdarb bas, kuras veicot noteikt darb bas viet, da noteikta darb bas vieta saska ar minto dau netiek uzskat ta parpastv go prstvniec bu.

6. Tiek uzskat ts, ka uzmumam nav pastv g prstvniec ba L gumsldz j Valst , ja uzmums veicuzm jdarb bu aj valst , izmantojot vien gi brokeri, tirdzniec bas aentu vai jebkuru citu neatkar ga statusa aentu arnosac jumu, ka s personas veic savu parasto uzm jdarb bu.

7. Fakts, ka sabiedr ba - L gumsldz jas Valsts rezidents kontrol sabiedr bu, kas ir otras L gumsldz jas Valstsrezidents vai kas veic uzm jdarb bu aj otr valst (izmantojot pastv go prstvniec bu vai kd cit veid), vai irpakauta das sabiedr bas kontrolei, pats par sevi nenoz m, ka kda no m sabiedr bm ir otras sabiedr bas pastv g prstvniec ba.

6.pantsIENKUMS NO NEKUSTAM PAUMA

1. Ienkumam, ko L gumsldz jas Valsts rezidents gst no nekustam pauma (ar ienkumam no lauksaimniec bas unmesaimniec bas), kas atrodas otr L gumsldz j Valst , var uzlikt nodokus aj otr valst .

2. Terminam "nekustamais paums" ir tda noz me, kda tam ir ts L gumsldz jas Valsts normat vajos aktos, kur atrodas attiec gais paums.

Jebkur gad jum is termins ietver paumu, kas ir pieder gs nekustamajam paumam, taj skait m jlopus uniekrtas, ko izmanto lauksaimniec b un mesaimniec b, ties bas, uz kurm attiecas zemes pauma ties bu noteikumi,

jebkuras l dz gas ties bas iegt nekustamo paumu, ties bas, kas paz stamas k nekustam pauma lietojums un ties bas uzmain giem vai nemain giem maks jumiem k atl dz bu par der go izrakteu iegulu, dabas atradu un citu dabas resursuizmantoanu vai ties bm tos izmantot. Kui, gaisa kui, auto un dzelzcea transporta l dzeki netiek uzskat ti parnekustamo paumu.

3. Pirms daas noteikumi tiek piemroti attiec b uz ienkumu no nekustam pauma tieas izmantoanas, iz ranasvai izmantoanas cit veid.

4. Ja sabiedr bas akciju, pamatkapitla dau vai citu korporat vo ties bu paumties bas dod o akciju, pamatkapitladau vai korporat vo ties bu paniekam ties bas uz sabiedr bas tur jum esoa nekustam pauma izmantoanu, tad

ienkumam no o ties bu tieas izmantoanas, iz ranas vai izmantoanas cit veid var uzlikt nodokus taj L gumsldz j Valst , kur atrodas nekustamais paums.




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kuu, gaisa kuu, auto vai dzelzcea transporta l dzeku izmantoanai starptautisk satiksm.

3. Pirms un otrs daas noteikumi attiecas ar uz peu no piedal ans pul, kop j uzm jdarb b vai starptautiskssatiksmes transporta aentr.

9.pantsSAISTTIE UZMUMI

1. Ja:

a) L gumsldz jas Valsts uzmums tiei vai netiei piedals otras L gumsldz jas Valsts uzmuma vad b, kontrol vai ar tam pieder daa no uzmuma kapitla, vai

b) vienas un ts paas personas tiei vai netiei piedals L gumsldz jas Valsts uzmuma un otras L gumsldz jasValsts uzmuma vad b, kontrol vai ar tm pieder daa no o uzmumu kapitla,

un jebkur no iem gad jumiem o divu uzmumu komercils vai finanu attiec bas tiek veidotas vai nodibintas pcnoteikumiem, kas at iras no tiem noteikumiem, kuri btu spk starp diviem neatkar giem uzmumiem, tad jebkurapea, ko gtu viens no uzmumiem, bet iepriekminto noteikumu ietekm nav guvis, var tikt iekauta uzmumape, un tai var atbilstoi uzlikt nodokus.

2. Ja L gumsldz ja Valsts iekauj s valsts uzmuma pe un attiec gi uzliek nodokus tai peai, attiec b uz kootr valst otras L gumsldz jas Valsts uzmumam ir uzlikts nodoklis, un iekaut pea ir tda pea, ko btu guvispirms L gumsldz jas Valsts uzmums, ja attiec bas starp iem diviem uzmumiem btu bijuas tdas, kdas pastvtustarp diviem neatkar giem uzmumiem, tad, ja otra valsts to uzskata par pamatotu, t veic atbilstoas korekcijas attiec b uz nodoka lielumu, kds tiek uzlikts ai peai otr valst . Nosakot s korekcijas,em vr citus L guma noteikumusun, ja nepiecieams, r ko L gumsldz ju Valstu kompetento iestu konsultcijas.

10.pantsDIVIDENDES

1. Dividendm, ko sabiedr ba - L gumsldz jas Valsts rezidents izmaks otras L gumsldz jas Valsts rezidentam, varuzlikt nodokus aj otr valst .

2. Tomr m dividendm var uzlikt nodokus ar atbilstoi attiec gs valsts normat vajiem aktiem taj L gumsldz j Valst , kuras rezidents ir sabiedr ba, kas izmaks dividendes, bet, ja o dividenu stenais panieks ir otras L gumsldz jas

Valsts rezidents, nodoklis nedr kst prsniegt:

a) 5 procentus no dividenu kopapjoma, ja dividenu stenais panieks ir sabiedr ba (kas nav personlsabiedr ba), kuratiei prvalda vismaz 25 procentus ts sabiedr bas kapitla, kura izmaks dividendes, un investtais kapitls prsniedzseptidesmit piecus tkstous Amerikas Savienoto Valstu dolrus (75000 ASV dolrus) vai das summas ekvivalentuL gumsldz ju Valstu nacionlajs valts;

b) 10 procentus no dividenu kopapjoma visos pr jos gad jumos.

s daas noteikumi neietekm nodoku uzlikanu sabiedr bas peai no kuras izmaks dividendes.

3. Termins "dividendes" aj pant noz m ienkumu no akcijm, pamatkapitla dam vai citm tdm ties bmpiedal ties peas sadal, kas nav parda pras bas, k ar tdu ienkumu no citm ties bm, uz ko saska ar ts valsts




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normat vajiem aktiem, kuras rezidents ir sabiedr ba, kas veic peas sadali, attiecas tds pats nodoku uzlikanas re msk uz ienkumu no akcijm vai pamatkapitla dam.

4. Pirms un otrs daas noteikumus nepiemro, ja dividenu stenais panieks, kur ir L gumsldz jas Valstsrezidents, veic uzm jdarb bu otr L gumsldz j Valst , kuras rezidents ir dividendes izmaks jo sabiedr ba, izmantojottur esoo pastv go prstvniec bu, vai ar sniedz neatkar gus individulos pakalpojumus aj otr valst , izmantojot taj izvietoto pastv go bzi, un ja l dzdal ba, par kuru tiek izmakstas dividendes, ir faktiski saist ta ar o pastv goprstvniec bu vai pastv go bzi. aj gad jum atkar b no apstkiem piemro 7. vai 14.panta noteikumus.

5. Ja sabiedr ba - L gumsldz jas Valsts rezidents gst peu vai ienkumus otr L gumsldz j Valst , otra valstsnedr kst nedz uzlikt jebkdus nodokus s sabiedr bas izmakstajm dividendm, izemot, ja dividendes tiek izmakstasotras valsts rezidentam vai ja l dzdal ba, par kuru tiek izmakstas dividendes, ir faktiski saist ta ar pastv go prstvniec buvai pastv go bzi aj otr valst ; nedz ar uzlikt nesadal ts peas nodokli sabiedr bas nesadal tajai peai pat tad, jaizmaksts dividendes vai nesadal t pea piln gi vai da ji sastv no otr valst gts peas vai ienkuma.

11.pantsPROCENTI

1. Procentiem, kas rodas L gumsldz j Valst un tiek izmaksti otras L gumsldz jas Valsts rezidentam, var uzliktnodokus aj otr valst .

2. Tomr iem procentiem var uzlikt nodokus ar atbilstoi attiec gs valsts normat vajiem aktiem taj L gumsldz j Valst , kur tie rodas, bet, ja o procentu stenais panieks ir otras L gumsldz jas Valsts rezidents, tad nodoklis nedr kstprsniegt:

a) 5 procentus no procentu kopapjoma, kas tiek maksti par jebkda veida aizdevumu, ko L gumsldz jas Valsts bankavai cita finanu institcija ir pie rusi otras L gumsldz jas Valsts bankai vai citai finanu institcijai,

b) 10 procentus no procentu kopapjoma visos pr jos gad jumos.

3. Neatkar gi no otrs daas noteikumiem procenti, kas rodas L gumsldz j Valst un kuru sam js un stenais panieks ir otras L gumsldz jas Valsts vald ba, taj skait ts politiski administrat vs vien bas un pavald bas, centrl banka vai jebkura cita ai vald bai piln gi piederoa finanu institcija, vai procenti, ko gst par aizdevumiem, kamgalvojumu devusi vald ba, pirmaj mintaj valst tiek atbr voti no nodoku uzlikanas.

4. aj pant termins "procenti" noz m ienkumu no jebkda veida parda pras bm neatkar gi no t, vai ts ir vai nav

nodrointas ar hipotku un vai tm ir vai nav ties bas piedal ties pardnieka peas sadal, un it pai ienkumu novald bas vrtspap riem un ienkumu no obligcijm vai pardz mm, taj skait prmijas un balvas, kas pieder gas iemvrtspap riem, obligcijm vai pardz mm. Soda naudas, kas saemtas par laik neveiktajiem maks jumiem, netiekuzskat tas par procentiem panta noteikumu piemroanai.

5. Pirms, otrs un tres daas noteikumi netiek piemroti, ja procentu stenais panieks, kas ir L gumsldz jas Valstsrezidents, veic uzm jdarb bu otr L gumsldz j Valst , kur ie procenti rodas, izmantojot tur esoo pastv goprstvniec bu, vai ar sniedz neatkar gus individulos pakalpojumus aj otr valst , izmantojot taj izvietoto pastv gobzi, un parda pras bas, uz kuru pamata tiek maksti procenti, ir faktiski saist tas ar o pastv go prstvniec bu vaipastv go bzi. aj gad jum atkar b no apstkiem piemro 7. vai 14.panta noteikumus.

6. Ja procentu makst js ir L gumsldz jas Valsts rezidents, tiek uzskat ts, ka procenti rodas aj valst . Tomr, japersona, kas izmaks procentus, neatkar gi no t, vai persona ir L gumsldz jas Valsts rezidents vai nav, izmanto




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L gumsldz j Valst esoo pastv go prstvniec bu vai tur izvietoto pastv go bzi, sakar ar kuru radus pardusaist bas, par kurm tiek maksti procenti, un os procentus izmaks (sedz) pastv g prstvniec ba vai pastv g bze,tiek uzskat ts, ka ie procenti rodas taj valst , kur atrodas pastv g prstvniec ba vai pastv g bze.

7. Ja, pamatojoties uz pam attiec bm starp procentu makst ju un procentu steno panieku vai starp viiem abiemun kdu citu personu, procentu summa, kas attiecas uz parda pras bm, par kurm t tiek izmaksta, prsniedz summu, parkdu btu var jui vienoties procentu makst js un procentu stenais panieks, ja starp viiem nebtu minto paoattiec bu, tad panta noteikumi tiek piemroti tikai attiec b uz pd jo minto summu. d gad jum maks jumu daai,kas prsniedz o summu, nodokus uzliek atbilstoi katras L gumsldz jas Valsts normat vajiem aktiem,emot vr L guma pr jos noteikumus.

12.pantsAUTORATLDZBA

1. Autoratl dz bai, kas rodas L gumsldz j Valst un ko izmaks otras L gumsldz jas Valsts rezidentam, var uzliktnodokus aj otr valst .

2. Tomr dai autoratl dz bai var uzlikt nodokus ar atbilstoi attiec gs valsts normat vajiem aktiem taj L gumsldz j Valst , kur t rodas, bet, ja autoratl dz bas stenais panieks ir otras L gumsldz jas Valsts rezidents,nodoklis nedr kst prsniegt 5 procentus no autoratl dz bas kopapjoma.

3. Termins "autoratl dz ba" aj pant noz m jebkda veida maks jumus, ko saem k kompensciju par jebkuruautorties bu izmantoanu vai par ties bm izmantot jebkuras autorties bas uz literru, mkslas vai zintnisku darbu, taj skait kinofilmm un filmm vai ierakstiem un citiem attla vai skaas atveidoanas l dzekiem radio vai telev zijasprraidm, uz jebkuru patentu, preu z mi, dizainu vai paraugu, plnu, slepenu formulu vai procesu, vai par prraid anu,izmantojot satel tu, kabeli, optisks iedras kabeli vai l dz gu tehnoloiju, vai par raoanas, komercilo vai zintniskoiekrtu izmantoanu vai par ties bm ts izmantot, vai par informciju attiec b uz raoanas, komercilu vai zintniskupieredzi.

4. Pirms un otrs daas noteikumi netiek piemroti, ja autoratl dz bas stenais panieks, kas ir L gumsldz jas Valstsrezidents, veic uzm jdarb bu otr L gumsldz j Valst , kur rodas autoratl dz ba, izmantojot tur esoo pastv goprstvniec bu, vai ar sniedz neatkar gus individulos pakalpojumus aj otr valst , izmantojot taj izvietoto pastv gobzi, un ja ties bas vai paums, par ko tiek maksta autoratl dz ba, ir faktiski saist ti ar o pastv go prstvniec bu vaipastv go bzi. aj gad jum atkar b no apstkiem piemro 7. vai 14.panta noteikumus.

5. Ja autoratl dz bas makst js ir L gumsldz jas Valsts rezidents, tiek uzskat ts, ka autoratl dz ba rodas aj valst .Tomr, ja persona, kas izmaks autoratl dz bu neatkar gi no t, vai persona ir L gumsldz jas Valsts rezidents vai nav,izmanto L gumsldz j Valst esoo pastv go prstvniec bu vai tur izvietoto pastv go bzi, sakar ar ko radiespienkums izmakst autoratl dz bu, un ja o autoratl dz bu izmaks (sedz) pastv g prstvniec ba vai pastv g bze,tiek uzskat ts, ka autoratl dz ba rodas taj valst , kur atrodas pastv g prstvniec ba vai pastv g bze.

6. Ja, pamatojoties uz pam attiec bm starp autoratl dz bas makst ju un autoratl dz bas steno panieku vai starpviiem abiem un kdu citu personu, autoratl dz bas summa prsniedz autoratl dz bas summu, par kdu btu var juivienoties makst js un stenais panieks, ja starp viiem nebtu minto pao attiec bu, tad panta noteikumi tiekpiemroti tikai attiec b uz pd jo minto summu. aj gad jum maks juma daai, kas prsniedz o summu, tiek uzliktinodoki atbilstoi katras L gumsldz jas Valsts normat vajiem aktiem,emot vr L guma pr jos noteikumus.

13.pants




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KAPITLA PIEAUGUMS

1. Kapitla pieaugumam, ko L gumsldz jas Valsts rezidents gst, atsavinot 6.pant minto otr L gumsldz j Valst esoo nekustamo paumu, var uzlikt nodokus aj otr valst .

2. Kapitla pieaugumam, ko L gumsldz jas Valsts rezidents gst atsavinot akcijas, pamatkapitla daas vai tmpiel dzinmu jebkda veida l dzdal bu sabiedr b vai cit vien b, kas vairk nek 50 procentus no vrt bas tiei vai netieigst no 6.pant mint otr L gumsldz j Valst eso nekustam pauma, var uzlikt nodokus aj otr valst .

3. Kapitla pieaugumam, kas gts, atsavinot kustamo paumu, kur ir daa no L gumsldz jas Valsts uzmumapastv gs prstvniec bas uzm jdarb bas pauma otr L gumsldz j Valst , vai atsavinot kustamo paumu, kas irpieder gs L gumsldz jas Valsts rezidenta pastv gajai bzei otr L gumsldz j Valst , kura izveidota neatkar goindividulo pakalpojumu snieganai, taj skait kapitla pieaugumam no das pastv gs prstvniec bas atsavinanas(atsevi i vai kop ar visu uzmumu) vai das pastv gs bzes atsavinanas, var uzlikt nodokus aj otr valst .

4. Kapitla pieaugumam, ko L gumsldz jas Valsts uzmums, kas izmanto starptautiskaj satiksm kuus, gaisakuus, auto vai dzelzcea transporta l dzekus, gst, atsavinot dus kuus, gaisa kuus, auto vai dzelzcea transportal dzekus vai atsavinot kustamo paumu, kas ir pieder gs o kuu, gaisa kuu, auto vai dzelzcea transporta l dzekuizmantoanai, tiek uzlikti nodoki tikai aj valst .

5. Kapitla pieaugumam, kas gts atsavinot jebkuru tdu paumu, kas nav pirmaj, otraj, treaj un ceturtaj da mintais paums, tiek uzlikti nodoki tikai taj L gumsldz j Valst , kuras rezidents ir pauma atsavint js.

14.pantsIENKUMS NO NEATKARGIEM INDIVIDULAJIEM PAKALPOJUMIEM

1. L gumsldz jas Valsts rezidenta - fizisks personas ienkumam, kas gts, sniedzot profesionlus pakalpojumus vaiveicot cita veida neatkar gu darb bu, tiek uzlikti nodoki tikai aj valst , izemot, ja persona savas darb bas vajadz bmizmanto tai regulri pieejamu pastv go bzi otr L gumsldz j Valst . Ja tiek izmantota da pastv g bze, ienkumamvar uzlikt nodokus ar otr L gumsldz j Valst , bet tikai tik liel mr, kd tas ir attiecinms uz o pastv go bzi. panta piemroanai, ja L gumsldz jas Valsts rezidents - fizisk persona uzturas otr L gumsldz j Valst laika posmu vailaika posmus, kuri kopum prsniedz 183 dienas jebkur divpadsmit mneu period, kas skas vai beidzas attiec gaj takscijas gad, tiek uzskat ts, ka persona izmanto regulri pieejamu pastv go bzi otr valst un ienkums, kas gts parotr valst veiktajm iepriekmintajm darb bm, tiek attiecints uz o pastv go bzi.

2. Termins "profesionlie pakalpojumi" pai ietver neatkar gu zintnisko, literro, mksliniecisko, izgl tojoo vaipedagoisko darb bu, k ar rsta, jurista, ineniera, arhitekta, zobrsta un grmatvea neatkar gu darb bu.

15.pantsIENKUMS NO ATKARGIEM INDIVIDULAJIEM PAKALPOJUMIEM

1. Saska ar 16., 18. un 19.panta noteikumiem darba algai, samaksai un citai l dz ga veida atl dz bai, koL gumsldz jas Valsts rezidents saem par algotu darbu, tiek uzlikti nodoki tikai aj valst , ja vien algotais darbs netiekveikts otr L gumsldz j Valst . Ja algotais darbs tiek veikts otr L gumsldz j Valst , par to saemtajai atl dz bai varuzlikt nodokus aj otr valst .

2. Neatkar gi no pirms daas noteikumiem atl dz bai, ko L gumsldz jas Valsts rezidents saem par algotu darbu, kastiek veikts otr L gumsldz j Valst , tiek uzlikti nodoki tikai pirmaj mintaj valst , ja:




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a) atl dz bas sam js ir atradies otr valst laika posmu vai laika posmus, kas kopum neprsniedz 183 dienas jebkur divpadsmit mneu period, kas skas vai beidzas attiec gaj takscijas gad, un

b) atl dz bu maks darba dev js, kas nav otras valsts rezidents, vai cita persona tda darba dev ja vrd, un

c) atl dz bu neizmaks (nesedz) pastv g prstvniec ba vai pastv g bze, ko darba dev js izmanto otr valst .

3. Neatkar gi no panta iepriek jiem noteikumiem atl dz bai, ko saem par algotu darbu, kas tiek veikts uzL gumsldz jas Valsts uzmuma starptautiskaj satiksm izmantota kua, gaisa kua, auto vai dzelzcea transportal dzeka, var uzlikt nodokus aj valst .

16.pantsDIREKTORU ATALGOJUMS

Direktoru atalgojumam un citai l dz gai atl dz bai, ko saem L gumsldz jas Valsts rezidents k direktoru padomes vaicitas l dz gas institcijas loceklis sabiedr b, kas ir otras L gumsldz jas Valsts rezidents, var uzlikt nodokus aj otr valst .

17.pantsMKSLINIEKU UN SPORTISTU IENKUMS

1. Neatkar gi no 14. un 15.panta noteikumiem ienkumam, ko gst L gumsldz jas Valsts rezidents k izpild t jmkslinieks, piemram, tetra, kino, radio vai telev zijas mkslinieks, vai k mzi is vai ar k sportists par savuindividulo darb bu otr L gumsldz j Valst , var uzlikt nodokus aj otr valst .

2. Ja izpild t jmkslinieka vai sportista ienkums par via individulo darb bu attiec gaj jom tiek maksts nevis

paam izpild t jmksliniekam vai sportistam, bet citai personai, dam ienkumam neatkar gi no 7., 14. un 15.pantanoteikumiem var uzlikt nodokus taj L gumsldz j Valst , kur tiek veikta izpild t jmkslinieka vai sportista darb ba.

3. Pirms un otrs daas noteikumi netiek piemroti ienkumam, ko izpild t jmkslinieks vai sportists guvis parL gumsldz j Valst veiktu darb bu, ja s valsts apmekl jums piln b vai galvenokrt tiek finansts no vienas vai abuL gumsldz ju Valstu, to politiski administrat vo vien bu vai pavald bu l dzekiem, vai ar , ja is apmekl jums tiekorganizts saska ar pau abu L gumsldz ju Valstu vienoanos par sadarb bu kultras vai sporta jom. aj gad jum ienkumam tiek uzlikti nodoki tikai taj L gumsldz j Valst , kuras rezidents ir izpild t jmkslinieks vai sportists.

18.pants

PENSIJAS

1. Pensijm un citai l dz gai atl dz bai, ko L gumsldz jas Valsts rezidents saem par iepriek veikto algoto darbu, tiekuzlikti nodoki tikai aj valst .

2. Tomr dm pensijm un citai l dz gai atl dz bai, ko izmaks otra L gumsldz ja Valsts, ts politiski administrat v vien ba vai pavald ba, vai kas tiek izmakstas no to izveidotajiem fondiem, tiek uzlikti nodoki tikai aj otr valst .

19.pantsATLDZBA PAR VALSTS DIENESTU

1. a) Darba algai, samaksai un citai l dz gai atl dz bai, kas nav pensija un kuru fiziskajai personai izmaks L gumsldz ja Valsts, ts politiski administrat v vien ba vai pavald ba par ai valstij, vien bai vai pavald bai sniegtajiem




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pakalpojumiem, tiek uzlikti nodoki tikai aj valst .

b) Tomr dai darba algai, samaksai un citai l dz gai atl dz bai tiek uzlikti nodoki tikai otr L gumsldz j Valst , japakalpojumi ir sniegti aj valst un fizisk persona ir tds s valsts rezidents, kas:

(i) ir s valsts pieder gais; vai

(ii) nav kuvis par s valsts rezidentu tikai un vien gi, lai sniegtu os pakalpojumus.

2. 15., 16. un 17.panta noteikumus piemro darba algai, samaksai un citai l dz gai atl dz bai, ko izmaks parpakalpojumiem, kas sniegti saist b ar L gumsldz jas Valsts, ts politiski administrat vs vien bas vai pavald bas veiktouzm jdarb bu.

20.pantsMAKSJUMI STUDENTIEM, STAIERIEM UN MCEKIEM

Maks jumiem, ko uzturans, studiju vai staans vajadz bm saem students, staieris vai mceklis, kur ir vaitiei pirms ieraans L gumsldz j Valst bija otras L gumsldz jas Valsts rezidents, un kur pirmaj mintaj valst irieradies vien gi studiju vai staans nolk, aj valst netiek uzlikti nodoki, ja di maks jumi ir no avotiem, kasneatrodas aj valst .

21.pantsDARBBA ELFA ZON

1. panta noteikumi tiek piemroti neatkar gi no L guma 5. l dz 20.panta noteikumiem.

2. aj pant termins "darb ba elfa zon" noz m darb bu L gumsldz jas Valsts elfa zon, kas saist ta ar aj valst esoo jras un zemes dz u un tur esoo dabas resursu izpti vai izmantoanu.

3. Personas - L gumsldz jas Valsts rezidenta veikt darb ba otras L gumsldz jas Valsts elfa zon, saska ar ceturtodau uzskatma par tdu uzm jdarb bu, kas tiek veikta otr valst , izmantojot tur esoo pastv go prstvniec bu vaipastv go bzi.

4. Tres daas noteikumi netiek piemroti, ja darb ba elfa zon tiek veikta laika posm vai laika posmos, kas kopum neprsniedz 30 dienas jebkur divpadsmit mneu period. s daas piemroanai:

a) personas, kas ir saist ta ar citu personu, veikt darb ba elfa zon, tiek uzskat ta par s citas personas veiktu darb bu, ja darb ba pc bt bas ir tda pati k t, ko veic pirm mint persona, izemot, ja darb ba tiek veikta vienlaic gi k spersonas paas veikt darb ba;

b) persona tiek uzskat ta par saist tu ar citu personu, ja viena no tm tiei vai netiei kontrol otru vai ar kda tre persona vai tres personas tiei vai netiei kontrol abas mints personas.

5. Darba algai, samaksai un citai l dz gai atl dz bai, ko saem L gumsldz jas Valsts rezidents par algotu darbu, kassaist ts ar darb bu elfa zon otr L gumsldz j Valst , var uzlikt nodokus aj otr valst tik liel mr, cik is darbs irticis veikts s otras valsts elfa zon. Tomr dai atl dz bai tiek uzlikti nodoki tikai pirmaj mintaj valst , ja algotais

darbs tiek veikts tda darba dev ja lab, kur nav otras valsts rezidents, un ja s darb bas ilgums kopum neprsniedz 30dienu laika posmu vai laika posmus jebkur divpadsmit mneu period.




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6. Ienkumam, ko L gumsldz jas Valsts rezidents gst atsavinot:

a) izptes vai izmantoanas ties bas; vai

b) paumu, kas izvietots otr L gumsldz j Valst un tiek izmantots saist b ar darb bu s otras valsts elfa zon; vai

c) akcijas vai pamatkapitla daas, kuras savu vrt bu vai vrt bas lielko dau tiei vai netiei iegst no iepriekmintajm ties bm vai pauma, vai no m ties bm un pauma kop;

var uzlikt nodokus aj otr valst .

aj da termins "izptes vai izmantoanas ties bas" noz m ties bas uz paumu, kas var tikt rad ts, veicot darb buotras L gumsldz jas Valsts elfa zon, vai ties bas uz l dzdal bu paum vai pe, ko var gt is paums.

22.pantsCITI IENKUMI

1. Saska ar otrs daas noteikumiem citiem L gumsldz jas Valsts rezidenta ienkumiem, kas nav atrunti L gumaiepriek jos pantos, neatkar gi no to raans vietas tiek uzlikti nodoki tikai aj valst .

2. Pirms daas noteikumi netiek piemroti ienkumam, kas nav ienkums no 6.panta otraj da defint nekustam pauma, ja ienkuma sam js, kur ir L gumsldz jas Valsts rezidents, veic uzm jdarb bu otr L gumsldz j Valst ,izmantojot tur esoo pastv go prstvniec bu, vai sniedz neatkar gus individulos pakalpojumus aj otr valst ,izmantojot tur izvietoto pastv go bzi, un ja ties bas vai paums, par ko tiek saemts is ienkums, ir faktiski saist ti ar opastv go prstvniec bu vai pastv go bzi. aj gad jum atkar b no apstkiem piemro L guma 7. vai 14.pantanoteikumus.

3. Neatkar gi no pirms un otrs daas noteikumiem jebkuram ienkumam azartspu un loteriju laimesta form, kasrodas otr L gumsldz j Valst , var ar uzlikt nodokus aj otr L gumsldz j Valst .

23.pantsKAPITLS

1. Kapitlam, ko veido 6.pant mintais L gumsldz jas Valsts rezidenta nekustamais paums, kas atrodas otr L gumsldz j Valst , var uzlikt nodokus aj otr valst .

2. Kapitlam, ko veido kustamais paums, kas ir daa no L gumsldz jas Valsts uzmuma pastv gs prstvniec basuzm jdarb bas pauma otr L gumsldz j Valst , vai kapitlam, ko veido kustamais paums, kas ir pieder gsL gumsldz jas Valsts rezidenta pastv gajai bzei neatkar gu individulo pakalpojumu snieganai otr L gumsldz j Valst , var uzlikt nodokus aj otr valst .

3. Kapitlam, ko veido kui, gaisa kui, auto vai dzelzcea transporta l dzeki, kurus L gumsldz jas Valsts uzmumsizmanto starptautiskaj satiksm, k ar kustamais paums, kas pieder gs o kuu, gaisa kuu, auto vai dzelzcea transportal dzeku izmantoanai, tiek uzlikti nodoki tikai aj valst .

4. Visiem pr jiem L gumsldz jas Valsts rezidenta kapitla elementiem tiek uzlikti nodoki tikai aj valst .

24.pantsNODOKU DUBULTS UZLIKANAS NOVRANAS METODES




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1. Attiec b uz Krievijas Federcijas rezidentiem nodoku dubult uzlikana tiek novrsta di:

Ja Krievijas Federcijas rezidents gst ienkumu vai tam pieder kapitls, kam saska ar L guma noteikumiem varuzlikt nodokus Latvijas Republik, tad par nodoka summu, kda par o ienkumu vai kapitlu ir maks jama LatvijasRepublik, var ataut samazint Krievijas Federcij maks jamo nodokli. samazin juma summa tomr nedr kst prsniegttdu nodoka summu par o ienkumu vai kapitlu, kda ir tikusi apr inta saska ar Krievijas Federcijasnormat vajiem aktiem un noteikumiem.

2. Attiec b uz Latvijas Republikas rezidentiem nodoku dubult uzlikana tiek novrsta di:

a) Ja Latvijas Republikas rezidents gst ienkumus vai tam pieder kapitls, kam saska ar L guma noteikumiem varuzlikt nodokus Krievijas Federcij, tad, ja vien ts nacionlajos normat vajos aktos netiek paredzti labvl gkinoteikumus, Latvijas Republika atauj:

(i) samazint rezidenta ienkuma nodokli par summu, kas ir vienda ar Krievijas Federcij samaksto ienkumanodokli;

(ii) samazint rezidenta kapitla nodokli par summu, kas ir vienda ar Krievijas Federcij samaksto kapitlanodokli.

ie samazin jumi tomr nevien gad jum nedr kst prsniegt tdu ienkuma nodoka vai kapitla nodoka dau, kda irapr inta Latvijas Republik pirms samazin juma piemroanas un kura atkar b no apstkiem ir attiecinma uzienkumu vai kapitlu, kam var uzlikt nodokus Krievijas Federcij.

b) Lai piemrotu a) punktu, ja sabiedr ba - Latvijas Republikas rezidents saem dividendes no sabiedr bas - KrievijasFedercijas rezidenta, kur tai pieder vismaz 10 procentu akciju vai pamatkapitla dau ar pilnm balssties bm, tadKrievijas Federcij samakstaj nodokl tiek ietverts ne tikai par dividendm samakstais nodoklis, bet ar atbilstoa daano nodoka, kas samaksts par sabiedr bas peu, no kuras tika makstas dividendes.

25.pantsDISKRIMINCIJAS NEPIEAUANA

1. Uz L gumsldz jas Valsts pieder gajiem otr L gumsldz j Valst neattiecas nodoku uzlikana vai ar to saist taspras bas, kas ir citdkas vai apgrtinokas nek nodoku uzlikana vai ar to saist ts pras bas, kuras tdos paosapstkos, jo pai sakar ar rezidenci, attiecas vai var tikt attiecintas uz s otras valsts pieder gajiem. is noteikumsneatkar gi no 1.panta noteikumiem attiecas ar uz personm, kuras nav vienas vai abu L gumsldz ju Valstu rezidenti.

2. Uz bezvalstniekiem - L gumsldz jas Valsts rezidentiem nevien no L gumsldz jm Valst m neattiecas nodokuuzlikana vai ar to saist tas pras bas, kas ir citdkas vai apgrtinokas nek nodoku uzlikana vai ar to saist ts pras bas,kuras tdos paos apstkos, jo pai sakar ar rezidenci, attiecas vai var tikt attiecintas uz attiec gs valsts pieder gajiem.

3. Nodoku uzlikana L gumsldz jas Valsts uzmuma pastv gajai prstvniec bai otr L gumsldz j Valst nevarbt nelabvl gka nek nodoku uzlikana s otras valsts uzmumiem, kas veic tdu pau darb bu. o noteikumu nedr kstiztulkot t, ka tas uzliek L gumsldz jai Valstij pienkumu pie irt otras L gumsldz jas Valsts rezidentiem jebkdupersonisku atvieglojumu, atlaidi un samazin jumu attiec b uz nodoku uzlikanu, kdus valsts pie ir ts rezidentiem,emot vr viu civilstvokli vaiimenes saist bas.

4. Izemot gad jumus, kad piemrojami 9.panta pirms daas, 11.panta sept ts daas vai 12.panta sests daasnoteikumi, procenti, autoratl dz bas un citi maks jumi, ko L gumsldz jas Valsts uzmums izmaks otras L gumsldz jas




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Valsts rezidentam, nosakot uzmuma ar nodokiem apliekamo peu, ir jatskaita pc tdiem paiem noteikumiem,k tad, ja tie tiktu izmaksti pirms mints valsts rezidentam. Tpat ar L gumsldz jas Valsts uzmuma pardi otrasL gumsldz jas Valsts rezidentam, nosakot da uzmuma apliekam kapitla vrt bu, ir jatskaita pc tdiem paiemnoteikumiem k tad, ja tie attiektos uz pirms mints valsts rezidentu.

5. L gumsldz jas Valsts uzmumus, kuru kapitls piln gi vai da ji, tiei vai netiei pieder vienam vai vairkiemotras L gumsldz jas Valsts rezidentiem vai to tiei vai netiei kontrol mintie rezidenti, pirmaj valst nevar pakaut jebkdai nodoku uzlikanai vai jebkurm ar to saist tm pras bm, kas at iras no nodoku uzlikanas un ar to saist tmpras bm, kurm tiek vai var tikt pakauti l dz gi pirms mints valsts uzmumi vai kuras ir apgrtinokas par tm.

6. panta noteikumi, neatkar gi no 2.panta noteikumiem, attiecas uz visu veidu un nosaukumu nodokiem.

26.pantsSAVSTARPJS SASKAOANAS PROCEDRA

1. Ja persona uzskata, ka vienas vai abu L gumsldz ju Valstu r c ba attiec b uz o personu izraisa vai izrais s nodokuuzlikanu, kas neatbilst L guma noteikumiem, persona var neatkar gi no o valstu nacionlajos normat vajos aktosparedztajiem tiesiskajiem l dzekiem iesniegt sdz bu izskat anai ts L gumsldz jas Valsts kompetentajai iestdei, kurasrezidents ir persona, vai ar , ja sdz ba attiecas uz 25.panta pirmo dau - ts L gumsldz jas Valsts kompetentajaiiestdei, kuras valsts pieder gais ir persona. Sdz ba iesniedzama izskat anai triju gadu laik pc pirm paziojuma parr c bu, kas izrais jusi L guma noteikumiem neatbilstou nodoku uzlikanu.

2. Ja kompetent iestde sdz bu uzskata par pamatotu un pati nesp j pankt apmierinou risin jumu, t cenassavstarp ji vienoties ar otras L gumsldz jas Valsts kompetento iestdi, lai novrstu im L gumam neatbilstou nodokuuzlikanu. Jebkura da pankt vienoans ir jizpilda neatkar gi no L gumsldz jas Valsts nacionlajos normat vajosaktos noteiktajiem laika ierobeojumiem.

3. L gumsldz ju Valstu kompetentajm iestdm ir jcenas savstarp jas vienoans ce atrisint jebkurussare jumus vai novrst aubas, kas var rasties, interpret jot vai piemrojot o L gumu. Ts var ar savstarp jikonsultties, lai novrstu nodoku dubulto uzlikanu aj L gum neparedztos gad jumos.

4. Lai panktu vienoanos iepriek js das mintajos jaut jumos, L gumsldz ju Valstu kompetents iestdes vartiei sazinties viena ar otru, k ar da viedoku apmaia var notikt ar L gumsldz ju Valstu kompetento iestu vai toprstvju kop gas komisijas starpniec bu.

27.pantsINFORMCIJAS APMAIA

1. L gumsldz ju Valstu kompetentajm iestdm ir japmains ar informciju, kas nepiecieama L guma noteikumuizpild anai vai L gumsldz ju Valstu nacionlo normat vo aktu pras bu attiec b uz visu veidu un nosaukumu nodokiem,kas uzlikti L gumsldz jas Valsts, ts politiski administrat vs vien bas vai pavald bas lab, izpild anai, tiktl, ciktl danodoku uzlikana nav pretrun ar L gumu. L guma 1. un 2.pants neierobeo informcijas apmaiu. Jebkura informcija,ko saem L gumsldz ja Valsts, ir juzskata par tikpat konfidencilu k informcija, kas tiek iegta saska ar s valstsnormat vajiem aktiem un var tikt izpausta tikai tm personm vai iestdm (ar tiesas un administrat vajm iestdm), kasir iesaist tas pirmaj teikum ietverto nodoku apr inan, iekasan, piespiedu l dzeku lietoan, lietu iztiesan vaiapelciju izskat an attiec b uz iem nodokiem. m personm vai iestdm informcija jizmanto vien giiepriekmintajos nolkos. Ts dr kst izpaust o informciju atklts tiesas sds vai tiesas nolmumos.




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2. Nekd gad jum pirms daas noteikumus nedr kst izskaidrot td jdi, ka tie uzliktu L gumsldz jai Valstijpienkumu:

a) veikt administrat vus paskumus, kas neatbilst vienas vai otras L gumsldz jas Valsts normat vajiem aktiem unadministrat vajai praksei;

b) sniegt informciju, kas nav pieejama saska ar vienas vai otras L gumsldz jas Valsts normat vajiem aktiem vaiparasti piemrojamo administrat vo praksi;

c) sniegt informciju, kas var atklt jebkuru tirdzniec bas, uzm jdarb bas, raoanas, komercilo vai profesionlonoslpumu vai dar juma procesu vai ar sniegt informciju, kuras izpauana btu pretrun ar sabiedrisko krt bu (ordre public).

28.pantsPALDZBA NODOKU IEKASAN

1. L gumsldz jas Valstis apemas viena otrai sniegt pal dz bu nodoku makst ja nenomaksto nodoku iekasan td apmr, kd summa ir gal gi noteikta saska ar pal dz bu pieprasos L gumsldz jas Valsts normat vajiemaktiem.

2. Ja L gumsldz ja Valsts pieprasa sniegt pal dz bu nodoku iekasan un ai iekasanai ir piekritusi otraL gumsldz ja Valsts, otr valsts iekas os nodokus saska ar normat vajiem aktiem, kas piemrojami s otrs valstsnodoku iekasanai, un it k iekas jamie nodoki btu ts nodoki.

3. Jebkurai L gumsldz jas Valsts pras bai ir jpievieno dokuments, kas saska ar s valsts normat vajiem aktiemapstiprina, ka nodoku makst ja nodoku parda apjoms ir noteikts gal gi.

4. Ja L gumsldz jas Valsts nodoku pras bas apjoms nav noteikts gal gi, jo tas tiek noteikts tiesas ce vai citdi, valsts, lai saglabtu ts iemumus, var piepras t otrai L gumsldz jai Valstij veikt ts lab tdus pagaidu paskumus ol dzeku saglabanai, kdi ir piemrojami saska ar s otras valsts normat vajiem aktiem. Ja otra valsts piekr t izpild tdu pras bu, otra valsts mintos pagaidu paskumus veic t, it k nodoku pards pirmajai mintajai valstij btu nodokupards otrai valstij.

5. Pras bu saska ar tres un ceturts daas noteikumiem L gumsldz ja Valsts sniedz tikai tad, ja aj valst navpieejams pietiekams nodoku nemakst ja paums, lai piedz tu nenomaksto nodoka summu.

6. L gumsldz ja Valsts, kur saska ar panta noteikumiem tiek iekasts nodoklis, izmaks L gumsldz jai Valstij,kuras lab is nodoklis tika iekasts, iekast nodoka summu, no kuras, ja nepiecieams, atskait ta sept ts daas b) punkt mint rkrtas izdevumu summa.

7. Ja vien abu L gumsldz ju Valstu kompetents iestdes nav vienojus par citdiem noteikumiem, tiek uzskat ts, ka:

a) L gumsldz jas Valsts pal dz bas snieganas laik raduos krt jos izdevumus sedz valsts;

b) L gumsldz jas Valsts pal dz bas snieganas laik raduosrkrtas izdevumus sedz otra valsts un tie ir jmaks neatkar gi no t, kds nodoku apjoms tiek iekasts otras valsts lab.

Tikl dz L gumsldz ja Valsts paredz, ka var rastiesrkrtas izdevumi, t nekav joties dara to zinmu otraiL gumsldz jai Valstij un norda o izdevumu iesp jamo apjomu.




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vienojus par turpmk mintajiem noteikumiem, kas ir L guma neatemama sastvdaa.

1. Attiec b uz 13.pantu:

L gumsldz jas Valstis saprot, ka visam ienkumam un kapitla pieaugumam no L gumsldz j Valst esoanekustam pauma atsavinanas var uzlikt nodokus aj L gumsldz j Valst saska ar L guma 13.panta pirms daasnoteikumiem.

2. Attiec b uz 27.pantu:

Ja L gumsldz ja Valsts saska ar o pantu pieprasa sniegt informciju, otrai L gumsldz jai Valstij ir jiegstinformcija, uz kuru attiecas piepras jums, td pat veid un tik pat liel mr, it k pirms mints valsts nodoklis btu sotras valsts nodoklis, kuru uzliek otr valsts, pat ja piepras t informcija otrai valstij nav nepiecieama savm nodokuuzlikanas vajadz bm.

L gumsldz ja Valsts nevar atteikties sniegt informciju par nodoku makst ja kontiem un dar jumiem vien gi tpc,ka ts turt ja ir banka vai cita finanu institcija.

Tomr valstij, kurai pieprasa sniegt informciju, nav jveic administrat vie paskumi, kdi nav atauti saska arpieprasos valsts normat vajiem aktiem vai praksi, k ar nav jsniedz tda informcija, kas nav iegstama saska arpieprasos valsts normat vajiem aktiem vai parasti piemrojamo administrat vo praksi.

3. Abu L gumsldz ju Valstu kompetents iestdes nepiepras s apliecin jumu(apostille) jebkuriem dokumentiem, kasnepiecieami L guma piemroanai.

4. Tiek saprasts, ka L gumsldz jas Valsts rezidentam nav ties bas saemt jebkuru aj L gum noteikto nodoku

samazin jumu vai atbr vojumu attiec b uz ienkumu, kas tiek saemts no otras L gumsldz jas Valsts, ja abuL gumsldz ju Valstu kompetento iestu savstarp ju konsultciju rezultt tiek konstatts, ka da rezidenta izveidoanasvai pastvanas galvenais mr is vai viens no galvenajiem mr iem ir bijis izmantot aj L gum noteiktosatvieglojumus, kas tam citdi nebtu pieejami.

Protokols sastd ts Maskav divos eksemplros 2010.gada 20.decembr latvieu, krievu un angu valod, turklt visiteksti ir vienl dz autentiski. At ir gas interpretcijas gad jum noteicoais ir teksts angu valod.

AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF LATVIA ANDTHE GOVERNMENT OF THE RUSSIAN FEDERATION FOR THE AVOIDANCE OF

DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECTTO TAXES ON INCOME AND ON CAPITAL

The Government of the Republic of Latvia and the Government of the Russian Federation,

Latvijas Republikas vald bas vrd

Artis Kampars

Krievijas Federcijas vald bas vrd

Sergejs atalovs




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desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion withrespect to taxes on income and on capital and with a view to promote economic cooperation between the two countries,

have agreed as follows:

Article 1PERSONS COVERED

This Agreement shall apply to persons who are residents of one or both of the Contracting States.

Article 2TAXES COVERED

1. This Agreement shall apply to taxes on income and on capital imposed on behalf of a Contracting State or of itspolitical subdivisions or local authorities, 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 onelements of income or of capital, including taxes on gains from the alienation of movable or immovable property, as wellas taxes on capital appreciation.

3. The existing taxes to which the Agreement shall apply are in particular:

a) in the case of the Russian Federation:

(i) the tax on profits of organisations;

(ii) the income tax on individuals;

(iii) the tax on property of organisations; and

(iv) the tax on property of individuals;

b) in the case of the Republic of Latvia:

(i) the enterprise income tax;

(ii) the personal income tax; and

(iii) the immovable property tax.

4. This Agreement shall apply also to any identical or substantially similar taxes on income or on capital which areimposed after the date of signature of this Agreement in addition to, or in place of, the existing taxes. The competentauthorities of the Contracting States shall notify each other of any substantial changes which have been made in theirrespective taxation laws.

Article 3GENERAL DEFINITIONS




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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 Republic of Latvia or the RussianFederation, as the context requires;

b) the term "the Russian Federation" means the territory of the Russian Federation as well as its exclusive economiczone and continental shelf, defined in accordance with the international law, including the 1982 UN Law of the SeaConvention;

c) the term "the Republic of Latvia" means the territory of the Republic of Latvia as well as its exclusive economiczone and continental shelf, defined in accordance with the international law, including the 1982 UN Law of the SeaConvention;

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 anenterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other ContractingState;

g) the term "international traffic" means any transport by a ship, aircraft, road or railway vehicle operated by anenterprise of a Contracting State, except when the ship, aircraft, road or railway vehicle is operated solely between placesin the other Contracting State;

h) the term "competent authority" means:

(i) in the case of the Russian Federation - the Ministry of Finance of the Russian Federation or its authorisedrepresentative;

(ii) in the case of the Republic of Latvia - the Ministry of Finance or its authorised representative;

i) the term "national" means:

(i) any individual possessing the nationality of a Contracting State;

(ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State.

2. As regards the application of this Agreement by a Contracting State, any term not defined therein shall, unless thecontext otherwise requires, have the meaning that it has under the laws of that State concerning the taxes to which theAgreement applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the termunder other laws of that State.

Article 4RESIDENT

1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the lawsof that State, is liable to tax therein by reason of his domicile, residence, place of management, place of incorporation orany other criterion of a similar nature, and also includes that State and any political subdivision or local authority thereof.




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This term, however, does not include any person who is liable to tax in that State in respect only of income fromsources 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 hisstatus shall be determined as follows:

a) he shall be deemed to be a resident only of the State in which he has a permanent home available to him; if he has apermanent home available to him in both States, he shall be deemed to be a resident only of the State with which hispersonal 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 homeavailable to him in either State, he shall be deemed to be a resident only 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 only of the Stateof 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 settlethe 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 ContractingStates, the competent authorities of the Contracting States shall endeavour to settle the question by mutual agreement anddetermine the mode of application of the Agreement to such person. In the absence of such agreement, for the purposes ofthe Agreement, the person shall not be entitled to claim any benefits provided by this Agreement.

Article 5PERMANENT ESTABLISHMENT

1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business throughwhich 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, and

f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.

3. A building site, a construction, assembly or installation project or a supervisory activity connected therewithconstitutes a permanent establishment only if such site, project or activity lasts for a period of more than nine months.

4. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not toinclude:




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a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to theenterprise;

b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage,display or delivery;

c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processingby another enterprise;

d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or ofcollecting information, for the enterprise;

e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any otheractivity 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 orauxiliary character.

5. Notwithstanding the provisions of paragraphs 1 and 2, where a person - other than an agent of an independent statusto whom paragraph 6 applies - is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting Statean authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanentestablishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activitiesof such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, wouldnot make this fixed place of business a permanent establishment under the provisions of that paragraph.

6. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carrieson business in that State through a broker, general commission agent or any other agent of an independent status, providedthat 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 aresident of the other Contracting State, or which carries on business in that other State (whether through a permanentestablishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.

Article 6INCOME FROM IMMOVABLE PROPERTY

1. Income derived by a resident of a Contracting State from immovable property (including income from agriculture orforestry) 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 whichthe property in question is situated.

The term shall in any case include property accessory to immovable property, livestock and equipment used inagriculture and forestry, rights to which the provisions of the law respecting landed property apply, any option or similarright to acquire immovable property, 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, aircraft, road and railway vehicles shall not be regarded as immovable property.




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3. The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in any other form ofimmovable property.

4. Where the ownership of shares or other corporate rights in a company entitles the owner of such shares or corporaterights to the enjoyment of immovable property held by the company, the income from direct use, letting, or use in anyother form of such right to enjoyment may be taxed in the Contracting State in which the immovable property is situated.

5. The provisions of paragraphs 1, 3 and 4 shall also apply to the income from immovable property of an enterprise andto income from immovable property used for the performance of independent personal services.

Article 7BUSINESS PROFITS

1. The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries onbusiness in the other Contracting State through a permanent establishment situated therein. If the enterprise carries onbusiness as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as isattributable to that permanent establishment

2. Subject to the provisions of paragraph 3, where an enterprise of a Contracting State carries on business in the otherContracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed tothat permanent establishment the profits which it might be expected to make if it were a distinct and separate enterpriseengaged in the same or similar activities under the same or similar conditions and dealing wholly independently with theenterprise of which it is a permanent establishment.

3. In determining the profits of a permanent establishment, there shall be allowed as deductions those deductibleexpenses which are incurred for the purposes of the permanent establishment, including executive and generaladministrative expenses so incurred, whether in the State in which the permanent establishment is situated or elsewhere.

4. Insofar as it has been customary in a Contracting State to determine the profits to be attributed to a permanentestablishment on the basis of an apportionment of the total profits of the enterprise to its various parts, nothing in paragraph2 shall preclude that Contracting State from determining the profits to be taxed by such an apportionment as may becustomary; the method of apportionment adopted shall, however, be such that the result shall be in accordance with theprinciples contained in this Article.

5. No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanentestablishment of goods or merchandise for the enterprise.

6. For the purposes of the preceding paragraphs, the profits to be attributed to the permanent establishment shall bedetermined by the same method year by year unless there is good and sufficient reason to the contrary.

7. Where profits include items of income which are dealt with separately in other Articles of this Agreement, then theprovisions of those Articles shall not be affected by the provisions of this Article.

Article 8PROFITS FROM INTERNATIONAL TRANSPORT

1. Profits derived by an enterprise of a Contracting State from the operation of ships, aircraft, road or railway vehiclesin international traffic shall be taxable only in that State.




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2. For the purposes of this Article, profits of an enterprise from the operation of ships, aircraft, road or railway vehiclesin international traffic also include:

a) profits from the rental on a bareboat basis of ships, aircraft, road or railway vehicles; and

b) profits from the use, maintenance or rental of containers (including trailers and related equipment for the transport ofcontainers) used for the transport of goods or merchandise;

where such rental or such use, maintenance or rental, as the case may be, is incidental to the operation of ships, aircraft,road or railway vehicles by the enterprise in international traffic.

3. The provisions of paragraphs 1 and 2 shall also apply to profits from the participation in a pool, a joint business or aninternational operating agency.

Article 9ASSOCIATED ENTERPRISES

1. Where

a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of anenterprise of the other Contracting State, or

b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of aContracting 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,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 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 onwhich an enterprise of the other Contracting State has been charged to tax in that other State and the profits so included areprofits which would have accrued to the enterprise of the first-mentioned State if the conditions made between the twoenterprises had been those which would have been made between independent enterprises, then that other State shall makean appropriate adjustment to the amount of the tax charged therein on those profits, where that other State considers theadjustment 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 10DIVIDENDS

1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting Statemay 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 aresident and according to the laws of that State, but if the beneficial owner of the dividends is a resident of the other

Contracting State, the tax so charged shall not exceed:

a) 5 per cent of the gross amount of the dividends if the beneficial owner is a company (other than a partnership) which




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holds directly at least 25 per cent of the capital of the company paying the dividends and the capital invested exceedsseventy five thousand United States dollars (75 000 US dollars) or its equivalent in the national currencies of theContracting States;

b) 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 dividendsare 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 rights which is subjected to the same taxation treatment as incomefrom shares by the taxation 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 aContracting State, carries on business in the other Contracting State of which the company paying the dividends is aresident, through a permanent establishment situated therein, or performs in that other State independent personal servicesfrom a fixed base situated therein, and the holding in respect of which the dividends are paid is effectively connected withsuch permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shallapply.

5. Where a company which is a resident of a Contracting State derives profits or income from the other ContractingState, that other State may not impose any tax on the dividends paid by the company, except insofar as such dividends arepaid to a resident of that other State or insofar as the holding in respect of which the dividends are paid is effectivelyconnected with a permanent establishment or a fixed base situated in that other State, nor subject the company'sundistributed profits to a tax on the company's undistributed profits, even if the dividends paid or the undistributed profitsconsist wholly or partly of profits or income arising in such other State.

Article 11INTEREST

1. Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that otherState.

2. However, such interest may also be taxed in the Contracting State in which it arises and according to the laws of thatState, but if the beneficial owner of the interest is a resident of the other Contracting State, the tax so charged shall notexceed:

a) 5 per cent of the gross amount of interest on loans of any kind granted by a bank or other financial institution of aContracting State to a bank or other financial institution of the other Contracting State;

b) 10 per cent of the gross amount of interest in all other cases.

3. Notwithstanding the provisions of paragraph 2 interest arising in a Contracting State, derived and beneficially ownedby the Government of the other Contracting State, including its political subdivisions and local authorities, the CentralBank or any financial institution wholly owned by that Government, or interest derived on loans guaranteed by thatGovernment shall be exempt from tax in the first-mentioned State.

4. The term "interest" as used in this Article means income from debt-claims of every kind, whether or not secured bymortgage, and whether or not carrying a right to participate in the debtor's profits and in particular, income from




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government securities and income from bonds or debentures, including premiums and prizes attaching to suchsecurities, bonds or debentures. Penalty charges for late payment shall not be regarded as interest for the purpose of thisArticle.

5. The provisions of paragraphs 1, 2 and 3 shall not apply if the beneficial owner of the interest, being a resident of aContracting State, carries on business in the other Contracting State in which the interest arises, through a permanentestablishment situated therein, or performs in that other State independent personal services from a fixed base situatedtherein, and the debt-claim in respect of which the interest is paid is effectively connected with such permanentestablishment 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 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 permanentestablishment or a fixed base in connection with which the indebtedness on which the interest is paid was incurred, andsuch interest is borne by such permanent establishment or fixed base, then such interest shall be deemed to arise in theState 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 of interest or between both ofthem and some other person, the amount of the interest, having regard to the debt-claim for which it is paid, exceeds theamount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, theprovisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shallremain taxable according to the laws of each Contracting State, due regard being had to the other provisions of thisAgreement.

Article 12ROYALTIES

1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in thatother State.

2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the laws ofthat State, but if the beneficial owner of the royalties is a resident of the other Contracting State, the tax so charged shallnot exceed 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, orthe right to use, any copyright of a literary, artistic, or scientific work, including cinematograph films and films or tapesand other means of image or sound reproduction for radio or television broadcasting, any patent, trademark, design ormodel, plan, secret formula or process, or for transmission by satellite, cable, optic fibre or similar technology, or for theuse of, or the right to use any industrial, commercial, or scientific equipment, or for information concerning industrial,commercial or scientific experience.

4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of aContracting State, carries on business in the other Contracting State in which the royalties arise, through a permanentestablishment situated therein, or performs in that other State independent personal services from a fixed base situatedtherein, and the right or property in respect of which the royalties are paid is effectively connected with such permanentestablishment 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 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




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permanent establishment or a fixed base in connection with which the liability to pay the royalties was incurred, andsuch royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in theState 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 andsome other person, the amount of the royalties, exceeds the amount which would have been agreed upon by the payer andthe 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 eachContracting State, due regard being had to the other provisions of this Agreement.

Article 13CAPITAL GAINS

1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6and situated in the other Contracting State may be taxed in that other State.

2. Gains derived by a resident of a Contracting State from the alienation of shares or comparable interests of any kindin a company or other entity deriving more than 50 per cent of their value directly or indirectly from immovable propertyreferred to in Article 6 and situated in the other Contracting State, may be taxed in that other State.

3. Gains derived from the alienation of movable property forming part of the business property of a permanentestablishment which an enterprise of a Contracting State has in the other Contracting State or of movable propertypertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose ofperforming independent personal services, including such gains from the alienation of such a permanent establishment(alone or with the whole enterprise) or of such fixed base, may be taxed in that other State.

4. Gains derived by an enterprise of a Contracting State operating ships, aircraft, road or railway vehicles ininternational traffic from the alienation of such ships, aircraft, road or railway vehicles or movable property pertaining tothe operation of such ships, aircraft, road or railway vehicles shall be taxable only in that State.

5. Gains from the alienation of any property other than that referred to in paragraphs 1, 2, 3 and 4, shall be taxable onlyin the Contracting State of which the alienator is a resident.

Article 14INCOME FROM INDEPENDENT PERSONAL SERVICES

1. Income derived by an individual who is a resident of a Contracting State from the performance of professionalservices or other activities of an independent character shall be taxable only in that State unless he has a fixed baseregularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixedbase, the income may be taxed in the other Contracting State but only so much of it as is attributable to that fixed base. Forthis purpose, where an individual who is a resident of a Contracting State stays in the other Contracting State for a periodor periods exceeding in the aggregate 183 days in any twelve month period commencing or ending in the fiscal yearconcerned, he shall be deemed to have a fixed base regularly available to him in that other State and the income that isderived from his activities referred to above that are performed in that other State shall be attributable to that fixed base.

2. The term "professional services" includes especially independent scientific, literary, artistic, educational or teachingactivities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.

Article 15




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INCOME FROM DEPENDENT PERSONAL SERVICES

1. Subject to the provisions of Articles 16, 18 and 19, salaries, wages and other similar remuneration derived by aresident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment isexercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom maybe taxed in that other State.

2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respectof 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 anytwelve month period commencing or ending in the fiscal year concerned, and

b) the remuneration is paid by, or on behalf of, an employer 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 employer has in the otherState.

3. Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employmentexercised aboard a ship, aircraft, road or railway vehicle operated in international traffic by an enterprise of a ContractingState may be taxed in that State.

Article 16DIRECTORS' FEES

Directors' fees and other similar remuneration 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 inthat other State.

Article 17INCOME OF ARTISTES AND SPORTSMEN

1. Notwithstanding the provisions of Articles 14 and 15, income derived by a resident of a Contracting State as anentertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsman, from his personalactivities 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 suchaccrues not to the entertainer or sportsman himself but to another person, that income may, notwithstanding the provisionsof Articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsman areexercised.

3. The provisions of paragraphs 1 and 2 shall not apply to income derived from activities exercised in a ContractingState by an entertainer or a sportsman if the visit to that State is wholly or mainly financed by one or both of theContracting States, political subdivisions or local authorities thereof, or if such visit is organized in accordance with thespecial cultural or sports agreements between the Contracting States. In such case, the income shall be taxable only in theContracting State of which the entertainer or sportsman is a resident.

Article 18PENSIONS




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1. Pensions and other similar remuneration paid to a resident of a Contracting State in consideration of pastemployment shall be taxable only in that State.

2. However, such pensions and other similar remuneration paid by, or out of funds created by, the other ContractingState or a political subdivisions or a local authority thereof shall be taxable only in that other State.

Article 19REMUNERATION FROM GOVERNMENT SERVICE

1. a) Salaries, wages and other similar remuneration, other than a pension, paid by a Contracting State or a politicalsubdivision or a local authority thereof to an individual in respect of services rendered to that State or a politicalsubdivision or a local 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 ifthe 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. The provisions of Articles 15, 16, and 17 shall apply to salaries, wages and other similar remuneration, in respect ofservices rendered in connection with a business carried on by a Contracting State or a political subdivision or a localauthority thereof.

Article 20PAYMENTS TO STUDENTS, TRAINEES AND BUSINESS APPRENTICES

Payments which a student, trainee or business apprentice who is or was immediately before visiting a Contracting Statea resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of hiseducation 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 21OFFSHORE ACTIVITIES

1. The provisions of this Article shall apply notwithstanding the provisions of Articles 5 to 20 of this Agreement.

2. For the purposes of this Article, the term "offshore activities" means activities carried on offshore in a ContractingState in connection with the exploration or exploitation of the sea bed and sub-soil and their natural resources situated inthat State.

3. A person who is a resident of a Contracting State and carries on offshore activities in the other Contracting Stateshall, subject to paragraph 4, be deemed to be carrying on business in that other State through a permanent establishment ora fixed base situated therein.

4. The provisions of paragraph 3 shall not apply where the offshore activities are carried on for a period or periods not

exceeding in the aggregate 30 days in any twelve month period. For the purposes of this paragraph:

a) offshore activities carried on by a person who is associated with another person shall be deemed to be carried on by




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the other person if the activities in question are substantially the same as those carried on by the first-mentioned person,except to the extent that those activities are carried on at the same time as its own activities;

b) a person shall be deemed to be associated with another person if one is controlled directly or indirectly by other, orboth are controlled directly or indirectly by a third person or third persons.

5. Salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of anemployment connected with offshore activities in the other Contracting State may, to the extent that the duties areperformed offshore in that other State, be taxed in that other State. However, such remuneration shall be taxable only in thefirst-mentioned State if the employment is carried on for an employer who is not a resident of the other State and for aperiod or periods not exceeding in the aggregate 30 days within any twelve month period.

6. Gains derived by a resident of a Contracting State from the alienation of:

a) exploration or exploitation rights; or

b) property situated in the other Contracting State which is used in connection with the offshore activities carried on inthat other State; or

c) shares deriving their value or the greater part of their value directly or indirectly from such rights or such property orfrom such rights and such property taken together;

may be taxed in that other State.

In this paragraph the term "exploration or exploitation rights" means rights to assets to be produced by offshoreactivities carried on in the other Contracting State, or to interests in or to the benefit of such assets.

Article 22OTHER INCOME

1. Subject to the provisions of paragraph 2, items of income of a resident of a Contracting State, wherever arising, notdealt with in the foregoing Articles of this Agreement shall be taxable only in that State.

2. The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined inparagraph 2 of Article 6, if the recipient of such income, being a resident of a Contracting State, carries on business in theother Contracting State 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 income is paid iseffectively connected with such permanent establishment or fixed base. In such case the provisions of Articles 7 or 14, asthe case may be, shall apply.

3. Notwithstanding the provisions of paragraphs 1 and 2 any income in the form of winnings from gambling andlotteries, arising in the other Contracting State, may also be taxed in that other Contracting State.

Article 23CAPITAL

1. Capital represented by immovable property referred to in Article 6, owned by a resident of a Contracting State andsituated in the other Contracting State, may be taxed in that other State.




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2. Capital represented by movable property forming part of the business property of a permanent establishment whichan enterprise of a Contracting State has in the other Contracting State or by movable property pertaining to a fixed baseavailable to a resident of a Contracting State in the other Contracting State for the purpose of performing independentpersonal services, may be taxed in that other State.

3. Capital represented by ships, aircraft, road and railway vehicles operated in international traffic by an enterprise of aContracting State and by movable property pertaining to the operation of such ships, aircraft, road and railway vehicles,shall be taxable only in that State.

4. All other elements of capital of a resident of a Contracting State shall be taxable only in that State.

Article 24METHODS OF ELIMINATION OF DOUBLE TAXATION

1. In the case of a resident of the Russian Federation, double taxation shall be avoided as follows:

Where a resident of the Russian Federation derives income or owns capital which, in accordance with the provisions ofthis Agreement, may be taxed in the Republic of Latvia, the amount of tax on that income or on capital payable in theRepublic of Latvia, may be credited against the tax imposed in the Russian Federation. The amount of credit, however,shall not exceed the amount of the tax on that income or capital computed in accordance with the laws and regulations ofthe Russian Federation.

2. In the case of a resident of the Republic of Latvia, double taxation shall be avoided as follows:

a) Where a resident of the Republic of Latvia derives income or owns capital which, in accordance with thisAgreement, may be taxed in the Russian Federation, unless a more favourable treatment is provided in its national law, theRepublic of Latvia shall allow:

(i) as a deduction from the tax on the income of that resident, an amount equal to the income tax paid thereon in theRussian Federation;

(ii) as a deduction from the tax on the capital of that resident, an amount equal to the capital tax paid thereon in theRussian Federation.

Such deduction in either case shall not, however, exceed that part of the income tax or capital tax in the Republic ofLatvia, 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 the Russian Federation.

b) For the purposes of sub-paragraph a), where a company that is a resident of the Republic of Latvia receives adividend from a company that is a resident of the Russian Federation in which it owns at least 10 per cent of its shareshaving full voting rights, the tax paid in the Russian Federation shall include not only the tax paid on the dividend, but alsothe appropriate portion of the tax paid on the underlying profits of the company out of which the dividend was paid.

Article 25NON-DISCRIMINATION

1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or anyrequirement connected therewith, which is other or more burdensome than the taxation and connected requirements towhich nationals of that other State in the same circumstances, in particular with respect to residence, are or may be




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subjected. This provision shall, notwithstanding the provisions of Article 1, also apply to persons who are not reside

Documents

DTC agreement between Latvia and Russian Federation