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MOSCOW, September 26 (Itar-Tass) —— Russia’s Federation Council, or upper parliament house, on Wednesday ratified a number of intergovernmental agreements on avoidance of double taxation.
One of such documents was an agreement with Latvia. Under the document, companies and individuals who have interests in both countries are to pay taxes on incomes derived from their real estate, business proceeds, dividends, etc. only in of these states. Apart from that, the agreement establishes principles to avoid tax discrimination and regulates the procedure of consideration of taxpayer applications and settlement of disputes. The agreement also has a provision on exchanges between relevant agencies of the two countries.
The Federation Council ratified a similar agreement with Argentina.
Apart from that, the upper parliament house ratified amendments to the double taxation agreements with Switzerland in force since the mid-1990s. The agreement was supplement with a number of new provisions, including the one on “counteracting dummy schemes” to bar the use of this agreement in order to “unfairly minimize taxes.”