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of <h1>India-Russia Pact Aims to Prevent Double Taxation, Fiscal Evasion on Income Taxes Since 1998.</h1> The agreement between the Republic of India and the Russian Federation, effective from April 11, 1998, aims to prevent double taxation and fiscal evasion concerning income taxes. It applies to residents of either or both countries, covering taxes on income, including profits, dividends, interest, and royalties. The agreement outlines provisions for determining residency, defining permanent establishments, and taxing different types of income. It also includes measures for eliminating double taxation, ensuring non-discrimination, and facilitating mutual agreement procedures and information exchange. The agreement can be terminated by either country with appropriate notice and includes a protocol addressing specific provisions and conditions.
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