The Decree 9.115/2017 – DOU of 08/01/2017, promulgates the Convention between the Governments of the Federative Republic of Brazil and Russian Federation to avoid double taxation and prevent tax evasion, which has signed in Brasília on 11/22/2004.

The Convention applies to those who reside on one or both of the signatory states and aims at, on Brazil’s case, the federal income tax and, on Russia’s case, the tax over organizations’ profits and the tax over private individuals.

The Convention also applies to any similar or substantially similar taxes that are introduced by any of the signatories after the signing date, regardless of the addition or substitution of terms. 

It is worth mentioning that, according to the National Tax Code, the treaties and international conventions revoke or modify the internal tax legislation, and shall be observed to overcome the former national tax laws.

“A presente nota possui caráter meramente informativo e não substitui a consulta a um advogado.”