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Interest received from loans provided on back-to-back terms
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Interest received from loans provided on back-to-back terms will be subject to taxation in accordance with the internal legislation of the State in which they arise1.
Agreement between the Government of the Russian Federation and the Government of the United Mexican States on the Avoidance of Double Taxation with Respect to Income Taxes, as amended on 2008-08-11, Article 30. ↩
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