A Convention for the Avoidance of Double Taxation in regards to taxes on profits and capital was signed on October 10, 2001 between Russia and Argentina. The Federal Law ratifying the Convention came into effect on October 14, 2012.
The Convention is applicable to taxes on profits and capital of persons/entities with a permanent place of residence, place of management, place of registration in Russia or Argentina, and prohibits tax discrimination. It also regulates procedures for handling appeals and settlements of disagreements and prescribes methods for the avoidance of double taxation.
According to the Convention, income from real property is taxed in the country of its location.
Business income of a person/entity of one of the parties in the agreements is taxed in the other country if the person/entity conducts business activity in the country through a permanent representation.
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