Agreement with the Government of the Russian Federation for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, and Protocol
| Australian Treaty Series Number | [2003] ATS 23 |
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| Done at Place and Date | Canberra, 09/07/2000 |
| Treaty Status (Australia) |
In Force , entry into force on 17 December 2003 pursuant to Art 27
on eif will apply to Christmas, Cocos and Norfolk Islands, Ashmore and Cartier Islands, Heard and McDonald Islands and Coral sea Islands |
| Agreement Type |
Bilateral |
| Country (Bilateral) |
Russian Federation |
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| Subject of Treaty |
Taxation |
| Tabling Dates (Reps) | 10/10/2000 |
| Tabling Dates (Senate) | 10/10/2000 |
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| National Interest Analysis (NIA) Number and Date | Go to Text , 10 October 2000 |
| Regulation Impact Statement | Not Required |
| JSCOT Report Number | 37
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| Australian Implemention Requirements | International Tax Agreements Amendment Act (No. 1) 2002 (No. 59 of 2002) |
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| Entry into Force for Australia, Date and Conditions | 12/17/2003 |
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| Treaty Acceptance |
| 1. Action and Date |
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| 2. Action and Date |
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| Treaty Withdrawal |
| 1. Action and Date |
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| 2. Action and Date |
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| Registered with UN | 09/29/2004, No. 40574 |
| Other Series Numbers and Reference to Text | |
| Amendments to Treaty and Notes | On 1 January 2019, the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting has modified the application of this bilateral tax agreement. Synthesised text of the MLI and the Agreement between Australia and the Russian Federation available online from the Australian Taxation Office link: https://www.ato.gov.au/law/view/document?DocID=MLI/MLI-Russia-agreement |
| Last Updated | 04/06/2021 |
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