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Svalbard


The term "Svalbard" refers to the archipelago of Spitsbergen, in respect of which the Kingdom of Norway holds sovereignty pursuant to the Spitsbergen Treaty dated February 9, 1920

Source: Federal Law No. 149-FZ of November 26, 2002 "On the Ratification of the Convention between the Russian Federation and the Kingdom of Norway on Avoidance of Double Taxation and Prevention of Tax Evasion with Respect to Taxes on Income and Capital"

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