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Tax obligation
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Tax liability — the amount payable as taxes of any kind and description levied in the name of the Contracting States, their political subdivisions or local authorities to the extent that taxation by such taxes does not conflict with this Convention or any other document to which the Contracting States are parties, as well as interest, administrative penalties, costs of collection or securing collection relating to such taxes1.
Tax obligation — the amount payable as taxes of any kind and nature levied in the name of Contracting States, their political subdivisions or local authorities, to the extent that taxation by such taxes does not conflict with this Agreement or any other international agreement to which the Contracting States are parties, as well as interest, administrative penalties, costs of collection or securing collection of such amount2.
Convention between the Government of the Russian Federation and the Government of the Algerian People's Democratic Republic on the Avoidance of Double Taxation with Respect to Taxes on Income and Property, as amended on 2009-04-27, Art. 27. ↩
Protocol on the amendment to the Agreement between the Government of the Russian Federation and the Government of the Republic of Cyprus on the avoidance of double taxation with respect to income and capital tax dated 5 December 1998, as amended on 2012-08-13, art. 27. ↩
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