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Equivalent beneficiary
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An equivalent beneficiary is any person who could have a right to benefits relating to the type of income provided by the Contracting State in accordance with the national legislation of that Contracting State, this Convention, or any other international instrument, which are analogous to the benefits provided in relation to this type of income in accordance with paragraph 3 of article 10, paragraph 1 of article 11, or paragraph 1 of article 12 of this Convention1.
Convention between the Government of the Russian Federation and the Government of Japan on the avoidance 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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