CONVENTION
between the Government of the Russian Federation and the Government of the
Kingdom of Saudi Arabia for the avoidance of double taxation and the
prevention of tax evasion with respect to taxes on income and on capital

The Government of the Russian Federation and the Government of the Kingdom of Saudi Arabia,

Desiring to conclude a Convention to avoid double taxation and to prevent tax evasion with respect to taxes on income and on capital,

Have agreed as follows:

Article 1

Personal Scope

This Convention shall apply to persons who are residents of one or both of the Contracting States.

Article 2

Taxes Covered

1. This Convention shall apply to taxes on income and on capital imposed on behalf of each Contracting State or of its political or administrative subdivisions or local authorities, irrespective of the manner in which they are levied.