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Law ratifying intergovernmental agreement between Russia and Abkhazia on avoidance of double taxation and prevention of fiscal evasion

November 2, 2024

The President signed Federal Law On Ratification of the Agreement between the Government of the Russian Federation and the Government of the Republic of Abkhazia on the Avoidance of Double Taxation and Prevention of Fiscal Evasion with Respect to Taxes on Income.

The Agreement was signed in Sukhum on May 7, 2024.

It applies to persons who have resident status in one or both Contracting States, to taxes on their income levied in each Contracting State. For the purpose of the Agreement, taxes on income shall include all taxes on the overall income and its elements, including taxes on income from the disposition of movable or immovable property.

November 2, 2024