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The federal law ratifies the Convention between the Government of the Russian Federation and the Government of the Hellenic Republic on the Avoidance of Dual Taxation and the Prevention of Tax Evasion with respect to Taxes on Income and Capital, which was signed in Moscow on 26 June 2000.
The Convention is designed to provide conditions in which the legal and physical persons of each of the Contracting States will not pay taxes twice on the same type of income or capital in their country and in the partner country.
The federal law also creates a legal framework for the exchange of tax information between the tax authorities of the Contracting States, which will allow authorities to monitor the accuracy of the calculation, the completeness and timeliness of tax on income received from Russian and Greek legal and physical persons, resulting from their activities on the territory of the Russian Federation and the Hellenic Republic.
The version of the federal law adopted was the one suggested by the government of the Russian Federation.
December 3, 2007