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Taxes


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Taxes - taxes to which this Convention applies and includes any interest and related penalties1.

Taxes - value added tax and excise duties (excises), levied by customs authorities upon importation of goods into the customs territory of the customs union2;

Taxes - taxes that are subject to the provisions of this Agreement, and includes any interest and penalties related thereto3.

  1. Convention between the Government of the Russian Federation and the Government of the Republic of Iceland on the Avoidance of Double Taxation and the Prevention of Tax Evasion with Respect to Income, as amended on 2003-09-22, art. 23. ↩

  2. Customs Code of the Customs Union Agreement, ed. from 2010-12-13, art. 4-2. ↩

  3. Agreement between the Government of the Russian Federation and the Government of the Republic of Latvia on the Avoidance of Double Taxation and on the Prevention of Tax Evasion with Respect to Income and Capital Taxes, ed. from 2012-11-26, art. 28. ↩

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