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Recognized stock exchange


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A recognized stock exchange - a) with respect to China: i) the Shanghai Stock Exchange; and ii) the Shenzhen Stock Exchange; b) with respect to Russia: i) the Moscow Interbank Currency Exchange (MICEX); and ii) the Russian Trading System (RTS); c) any other stock exchange that competent authorities agree to recognize for the purposes of this article (original in the language of the instrument: "a) with respect to China: i) the Shanghai Stock Exchange; and ii) the Shenzhen Stock Exchange; b) with respect to Russia: i) the Moscow Interbank Currency Exchange (MICEX); and ii) the Russian Trading System (RTS); c) any other stock exchange that competent authorities agree to recognize for the purposes of this article.")1.

A recognized stock exchange - any stock exchange established and regulated as such by the legislation of any Contracting State; and any other stock exchange agreed upon by the competent authorities of the Contracting States2.

  1. Agreement between the Government of the Russian Federation and the Government of the People's Republic of China on Avoidance of Double Taxation and Prevention of Tax Evasion with Respect to Income Taxes, as amended on 2016-05-23, Article 23. ↩

  2. Convention between the Government of the Russian Federation and the Government of Japan on the Elimination of Double Taxation with Respect to Income Taxes and on the Prevention of Tax Evasion and Avoidance, as amended on 2018-11-12, Art. 21. ↩

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