Encyclopedia
The amount of tax paid in Russia
The amount of tax paid in Russia - it is understood that the expression "amount of tax paid in Russia," used in subpoints a) and b), means the amount of Russian tax finally and actually paid on the considered income or elements of property, in accordance with the provisions of this Convention, by the resident of France who receives these incomes or has these elements of property at his disposal1.
Convention between the Government of the Russian Federation and the Government of the French Republic on the Avoidance of Double Taxation and the Prevention of Tax Evasion and Tax Fraud in Respect of Income and Property Taxes, as amended on 1999-05-24, art. 23. ↩