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

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.