Статья 30«Конвенция между Правительством Российской Федерации и Правительством Румынии об избежании двойного налогообложения в отношении налогов на доходы и имущество» [рус., англ.]

Прекращение действия

1. Настоящая Конвенция остается в силе до прекращения ее действия Договаривающимся государством.

2. Любое из Договаривающихся государств может прекратить действие Конвенции путем передачи через дипломатические каналы письменного уведомления о прекращении ее действия не позднее, чем за шесть месяцев до окончания любого календарного года, начиная с пятого года, следующего за тем, в котором Конвенция вступила в силу. В таком случае Конвенция прекращает свое действие:

a) в отношении налогов, взимаемых у источника, по доходам, полученным первого или после первого января календарного года, следующего за годом, в котором передано уведомление; и

b) в отношении других налогов на доходы и имущество, полученных за налогооблагаемый период, начинающийся первого или после первого января календарного года, следующего за годом, в котором уведомление о прекращении ее действия передано.

Совершено в г. Москве 27 сентября 1993 года в трех экземплярах, каждый на русском, румынском и английском языках, причем все три текста имеют одинаковую силу. В случае расхождения в толковании положений настоящей Конвенции будет применяться английский текст.

(Подписи)

TAXATION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL

Article 1

Personal scope

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

Article 2

Taxes covered

1. This Convention shall apply to taxes on income and on capital imposed on behalf of each Contracting State, a subdivision or a local authority, irrespective of the manner in which they are levied.

2. There shall be regarded as taxes on income and on capital all taxes imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property, as well as taxes on capital appreciation.

3. The existing taxes to which the Convention shall apply are:

a) In the case of Russian Federation the taxes imposed on in accordance with the laws of the Russian Federation:

(i) «On taxes on profits of enterprises and organisations»;

(ii) «On taxation on income of banks»;

(iii) «On taxation on income from insurance activities»;

(iv) «On the income tax on individuals»;

(ii) «Tax on profits of legal persons»;

(iii) «Tax on salaries, and other similar remunerations»;

(iv) «Tax on income realised from agricultural activities»;

(v) «Tax on dividends»;

(hereinafter referred to as «Romanian tax»).

4. This Convention shall also apply to any identical or substantially similar taxes which are imposed after the date of signature of this Convention in addition to, or in place of, the existing taxes referred to in paragraph 3. The competent authorities of the Contracting States shall notify each other of any substantial changes which have been made in their respective taxation laws.

Article 3

General definitions

1. For the purposes of this Convention, unless the context otherwise requires:

a) the terms «a Contracting State» and «the other Contracting State» mean the Russian Federation, or Romania as the context requires;

b) the term «the Russian Federation (Russia)», when used in a geographical sense, means its territory, including its territorial waters, as well as the economic zone and continental shelf where the Russian Federation may exercise sovereign rights or rights and jurisdiction in conformity with international law and where its tax laws are effective;

c) the term «Romania» means Romania and used in a geographical sense, indicates the territory of Romania including its territorial sea as well as the exclusive economic zone over which Romania exercises sovereignity, sovereign rights, or jurisdiction in accordance with its internal law with the shelf where the Russian Federation may exercise sovereign rights or rights and jurisdiction in conformity with international law and where its tax laws are effective;

d) the term «person» includes a company or any other body of persons legally set up in either of the Contracting State as well as an individual;

(i) in the case of Romania — the Ministry of Finance or its authorised representative;

(ii) in the case of the Russian Federation — the Ministry of Finance or its authorised or its authorised representative;

i) the term «subdivision» means:

(i) in the case of the Russian Federation — a political subdivision;

(ii) in the case of Romania — an administrative territorial unit;

2. As regards the application of this Convention by a Contracting State any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the law of that State, concerning the taxes to which the Convection applies.

Article 4

2. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows:

a) he shall be deemed to be a resident of the Contracting State in which he has a permanent home available to him; if he has a permanent home available to him in both Contracting States, he shall be deemed to be a resident of the Contracting State with which his personal and economic relations are closer (centre of vital interests);

b) if the Contracting State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either Contracting State, he shall be deemed to be a resident of the Contracting State in which he has an habitual abode;

c) if he has an habitual abode in both Contracting States or in neither of them, he shall be deemed to be a resident of the Contracting State of which he is possessing the citezenship;

d) if both Contracting States consider him to be an individual, possesing their citizenship, or citizenship of neither of them, the competent authorities of the Contracting State shall settle the question by mutual agreement.

3. Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, than it shall be deemed to be a resident of the Contracting State in which its place of effective management is situated.

Article 5

Permanent establishment

1. For the purposes of this Convention, the term «permanent establishment» means a fixed place of business through which the business of an enterprise is wholly or partly carries 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. The term «permanent establishment» likewise includes a building site, a construction, assembly, or installation project or supervisory activities, including tehnical assistance in connection therewith but only where such site, project or activities continue for a period of more than 12 months.

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

f) the maintenance of a fixed place of business solely for the purpose of carring on, for the enterprise, any other activity of a preparatory or auxiliary character;

g) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs a) to f), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.

5. Where a person — other than an agent of an independent status to whom paragraph 6 applies — is acting in a Contracting State on behalf of an enterprise of the other Contracting state, that enterprise shall be deemed to have a permanent establishment in the first mentioned Contracting State if the person has, and habitually exercises, in that State an authority to conclude contracts in the name of the enterprise, unless his activities are limited to those mentioned in paragraph 4.

6. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.

Income from immovable property

l. Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State.

2. The term «immovable property» shall have the meaning which it has under the law of the Contracting State in which the property in question is situated. The term shall in any case include all property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, 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, boats, aircraft, railway and road vehicles shall not be regarded as immovable property.

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

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

Article 7

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

This provision shall apply subject to limitations under domestic law.

4. Insofar as it has been customary in a Contracting State to determine the profits to be attributed to a permanent establishment on the basis of an apportionment of the total profits of the enterprise to its various parts, nothing in paragraph 2 shall preclude that Contracting State from determining the profits to be taxed by such an apportionment as may be customary; the method of apportionment adopted shall, however, be such that the result shall be in accordance with the principles contained in this Article.

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

Article 8

Income from international traffic

1. Income received by a resident, of a Contracting State from the operation of a ship, boat, aircraft, railway or road vehicle in international traffic shall be taxable only in that Contracting State.

2. For the purpose of this Convention income from the operation of a ship, boat, aircraft, railway or road vehicle means income derived from direct use, leasing or using of transport facilities in any other form, including the use, maintenance or lease of containers and related equipment.

3. The provisions of paragraph 1 shall also apply to profits from the participation in a pool, joint business or an international operating agency.

1. Where

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

b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State,

and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any income which would, but for those conditions, have accrued to one of the enterprises, but, by reason of these conditions, have not so accrued may be included in the income of that enterprise and taxed accordingly.

2. Where a Contracting State includes in the income of an enterprise of that State — and taxes accordingly — income on which an enterprise of the other Contracting State has been charged to tax in that other State and the income so included is income which would have accrued to the enterprise of the first-mentioned State if the conditions made between those which would have been made between independent enterprises, then that other State shall make an appropriate adjustment to the amount of the tax charged therein on those income. In determining such adjustment, due regard shall be had to the other provisions of this Convention and the competent authorities of the Contracting States shall consult each other.

1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State.

2. However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident, and according to the laws of that State, but if the recipient is the beneficial owner of the dividends the tax so charged shall not exceed 15 per cent of the gross amount of the dividends.

This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.

3. The term «dividends» as used in this Article means income from shares, «joulssance» shares, or «joulssance» rights, mining shared founders, shares or other rights, not being debt-claims, participating in profits, as well as income from other corporate rights which is subjected to the same taxation treatment as income from shares by the laws of the State of which the company making the distribution is a resident.

4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the holding in respect of which the dividends are paid is effectively connected with such a permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.

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

Article 11

Interest

a) the Russian Federation and paid to the Government of Romania or to its National Bank or to the Foreign Commercial Bank or to the Eximbank shall be exempt from Russian tax;

b) Romania and paid to the Government of the Russian Federation or to its Central Bank or to the Bank for Foreign Trade shall be exempt from Romanian tax.

4. The term «interest» as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor's profits, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures. Penalty charges for late payment shall not be regarded as interest for the purpose of this Article.

5. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.

6. Interest shall be deemed to arise in a Contracting State when the payer is that State itself, a subdivision, a local authority, or a resident of that State. Where, however, the person paying the interest, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment or fixed base, then such interest shall be deemed to arise in the Contracting State in which the permanent establishment or fixed base is situated.

7. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention.

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

2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the laws of that State, but if the recipient is the beneficial owner of the royalties, the tax so charged shall not exceed 10 per cent of the gross amount of the royalties.

3. The term «royalties» as used in this Article means payments of any kind received as a consideration for the use of, or the right to use any copyright of literary, artistic or scientific work, including cinematograph films, and films or tapes used for radio or television broadcasting, any patent, trade mark, design or model, plan, secret formula or process, any computer software or for the use of, or the right to use, 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 a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case, the provisions of Article 7 or Article 14, as the case may be, shall apply.

5. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a subdivision, a local authority or a resident of that State. Where, however, the person paying the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the liability to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the Contracting State in which the permanent establishment or fixed base is situated.

6. Where, by reason of special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amounts which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention.

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

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

3. Gains derived by an resident of a Contracting State from the alienation of ships, boasts, aircraft, railway and road vehicles operated in international traffic or movable property pertaining to the operation of such ships, boasts, aircraft, railway and road vehicles shall be taxable only in that State.

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

Income from Independent personal services

1. Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the other State but only so much of it as is attributable to that fixed base.

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

Article 15

Income from dependent personal services

1. Subject to the provisions of Articles 16, 18, 19, 20 and 21, salaries and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is exercised in the other Contracting State, such remuneration as is derived therefrom may be taxed in that other State.

3. Notwithstanding the provisions of paragraphs 1 and 2, salaries and other similar remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be exempt from tax in that other State:

a) in connection with a building site, a construction, assembly of installation project or supervisory activities, including technical assistance in connection therewith in accordance with paragraph 3 of Article 5 of this Convention;

Directors' fees

Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors or any other similar bodies of a company which is a resident of the other Contracting State may be taxed in that other Contracting State.

1. Notwithstanding the provisions of Articles 14 and 15, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsman from his personal activities as such exercised in the other Contracting State, may be taxed in that other State.

Pensions

1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remunerations paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State.

Article 19

Remuneration derived for government service

ii) did not become a resident of that State solely for the purpose of rendering the services.

2. a) Any pensions paid by, or out of funds created by, a Contracting State, a subdivision, a local authority to an individual in respect of services rendered to that State, a subdivision, a local authority shall be taxable only in that State.

Article 21

The remuneration derived by teachers and researchers

An individual who is or was a resident of a Contracting State immediately before making a visit to the other Contracting State and who, at the invitation of any university, college, school or other similar non-profiable educational institution, which is recognised by the Government of that other Contracting State according to its domestic law, is present in that other Contracting State for a period not exceeding two years from the date of his first arrival in that other Contracting State, solely for the purpose of teaching or research or both at such educational institution shall be exempt from tax for this period in that other Contracting State on his remuneration for teaching or research.

Other income

1. Items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Convention 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 in paragraph 2 Article 6, if the recipient of such income, being a resident of a Contracting State, carries on business in the other 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 is effectively connected with such permanent establishment or fixed base.

In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.

1. Capital represented by immovable property, as defined in paragraph 2 of Article 6, may be taxed in the Contracting State in which such property is situated.

2. Capital represented by movable property forming part of the business property of a permanent establishment of an enterprise or by movable property pertaining to a fixed base used for the performance of independent personal services, may be taxed in the Contracting State in which the permanent establishment on fixed base is situated.

Method of elimination of double taxation

Where a resident of a Contracting State derives income from the other Contracting State, which in accordance with the provisions of this Convention may be taxed in that other State, the amount of tax on that income parable in the other State, may be credited against the tax levied in the first-mentioned State. The amount of credit, however, shall not exceed the amount of the tax of the first-mentioned State on that income computed in accordance with its taxation laws and regulations.

Article 25

2. The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities.

3. The provisions of this Article shall not be construed as obliging a Contracting State to grant to a residents of the other Contracting State any personal allowances, reliefs and reductions for the taxation purposes on account of civil status or family responsibility which is grants to its own residents.

4. Except where the provisions of Article 9, paragraph 7 of Article 11, or paragraph 6 of Article 12, apply, interest, royalties and other disbursements paid by an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first-mentioned State. Similarly, any debts of an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable capital of such enterprise, be deductible under the same conditions as if they had been contracted to a resident of the first-mentioned State.

5. Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned Contracting State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-mentioned State are or may be subjected.

2. The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention.

Any agreement reached shall be implemented notwithstanding any time limits in the domestic laws of the Contracting States.

3. The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. They may also consult together for the elimination of double taxation in cases not provided for in the Convention.

4. The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement, in the sense of the preceding paragraphs.

Article 27

2. In no case shall the provisions of paragraph 1 be construed so аs to impose on a Contracting State the obligation:

Officials of diplomatic and consular institutions

Nothing in this Convention shall affect the fiscal privileges of officials of the diplomatic and consular institutions under the general rules of international law or under the provision of special agreements.

Article 29

1. This Convention shall be ratified and the instruments of ratification shall be exchanged as soon as possible.

2. The Convention shall enter into force on the date of the exchange of instruments of ratification and its provisions shall have effect:

a) in respect of tax withheld at the source to the income derived on or after the first day of January in the calendar year next following the year in which this Convention enters into force; and

b) in respect of other taxes on income and on capital derived for taxable period beginning on or after the first day of January in the calendar year next following the year in which this Convention enters into force.

3. In the mutual relations between the Russian Federation and Romania the application of the Multilateral Convention for the Avoidance of Double Taxation with respect to Income and Capital of Individuals signed in Miskolc on 27 May 1977 and the Multilateral Convention for the Avoidance of Double Taxation with respect to Income and Capital of Legal Entities signed in Ulan-Bator on 19 May 1978 shall cease to have effect as from the moment of applicability of this Convention.

Article 30

Termination

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