Logical Structure of the Entry-into-Effect Provisions

 


 

 

 

The Russian Federation

The logical structure of the articles can be expanded in the table below:

  • Main provisions: Articles 35(1), 35(4), 35(5), including articles 28(9), 29(6)
  • Alternative provisions: Articles 35(2), 35(3) sole for application to Article 35(1)(a), (1)(b) and 35(5)(a), (5)(b) respectively by the contracting jurisdiction or party adopting the provisions
  • Opt-out provisions (reservations): Articles 35(6), 35(7)(a)(i) to 35(7)(a)(vi)

Ref.

Article

Type of taxes

Nature of entry-into-effect provision

Alternative entry-into-

effect provision

Opt-out provisions

(Reservation)

Opt-out provisions (reservations)

Bilateral CTA

Multilateral CTA

1

35(1)(a)

Withholding tax

Main provision, with option to apply 35(2), (3) on its own

 

 

N/A

35(1)(b)

Other tax

2

35(1)(a)

Withholding tax

35(2)

35(1)(b)

Other tax

35(3)

3

35(1)(a)

Withholding tax

Main provision, with option to apply 35(2), (3) on its own; reservation applies

 

 

35(7)(a)(i)

35(1)(b)

Other tax

4

35(1)(a)

Withholding tax

35(2)

35(1)(b)

Other tax

35(3)

5

35(4)

N/A

Early application of entry-into-effect provision to MAP case, subject to reservation

 

 

N/A

6

35(4)

N/A

 

 

35(7)(a)(i)

7

35(4)

N/A

 

35(6)

N/A

8

35(5)(a)

Withholding tax

Extension of list of CTAs pursuant to article 29(5), with option for 35(2), 35(3)

 

 

N/A

35(5)(b)

Other tax

9

35(5)(a)

Withholding tax

35(2)

35(5)(b)

Other tax

35(3)

10

35(5)(a)

Withholding tax

Extension of list of CTAs under article 29(5), with option for 35(2), 35(3); reservation applies

 

 

35(7)(a)(ii)

35(5)(b)

Other tax

11

35(5)(a)

Withholding tax

35(2)

35(5)(b)

Other tax

35(3)

12

28(9)(a)(i), (a)(ii)

Withholding & other tax

Withdrawal or replacement of reservation

 

 

N/A

13

28(9)(b)

Ditto

14

28(9)(a)(i), (a)(ii)

Withholding & other tax

Withdrawal or replacement of reservation, subject to reservation

 

 

35(7)(a)(iii)

 

15

28(9)(b)

Ditto

 

35(7)(a)(iv)

16

29(6)(a)(i), (a)(ii)

Withholding & other tax

Additional notification made after becoming a party

 

 

N/A

17

29(6)(b)

Ditto

18

29(6)(a)(i), (a)(ii)

Withholding & other tax

Additional notification made after becoming a party, subject to reservation

 

 

35(7)(a)(v)

 

19

29(6)(b)

Ditto

 

35(7)(a)(vi)

Note 1: There are 19 possible choices which a contracting jurisdiction could make with respect to the entry-into-effect provision under article 35. The mechanism may look complicated. For example, Article 35(1)(a), 35(1)(b) as modified by 35(3), 35(4), 35(5)(a), 35(5)(b) as modified by 35(3), 28(9), 29(6) shall apply to Russia's CTAs, subject to reservations under 35(7)(a)(i) to (vi). The applicable provisions are italicized with bold texts for easy references.

Note 2: For article 35(4), a party may choose to apply it, choose to apply it subject to reservation under article 35(6), or choose not to apply it.


 

 

 

Logical Structure of Article 35, for Sweden

  • Main provisions: Articles 35(1), 35(4), 35(5), 28(9), 29(6)
  • Alternative provisions: Articles 35(2), 35(3) sole for application to Article 35(1)(a) and (b) respectively by the jurisdiction adopting the provisions
  • Opt-out provisions: Articles 35(6), 35(7)(a)(i) to 35(7)(a)(vi)

Ref.

Article

Type of taxes

Nature of the entry-into-effect provision

Alternative entry-into-effect provision

Opt-out provisions (Reservations)

Opt-out provisions (Reservations)

Bilateral CTA

Multilateral CTA

1

35(1)(a)

Withholding tax

Main provision, with the option to apply 35(2), and/or 35(3) solely for its own

 

 

N/A

35(1)(b)

Other tax

2

35(1)(a)

Withholding tax

35(2)

35(1)(b)

Other tax

35(3)

3

35(1)(a)

Withholding tax

Main provision, with option to apply 35(2), and/or 35(3) solely for its own; reservation applies

 

 

35(7)(a)(i)

35(1)(b)

Other tax

4

35(1)(a)

Withholding tax

35(2)

 

35(1)(b)

Other tax

35(3)

5

35(4)

N/A

Early application of entry-into-effect provision to MAP case, subject to reservation

 

 

N/A

6

35(4)

N/A

 

 

35(7)(a)(i)

7

35(4)

N/A

 

35(6)

N/A

8

35(5)(a)

Withholding tax

Extension of list of CTAs pursuant to article 29(5), with option to apply 35(2), and/or 35(3) solely for its own

 

 

N/A

35(5)(b)

Other tax

9

35(5)(a)

Withholding tax

35(2)

35(5)(b)

Other tax

35(3)

10

35(5)(a)

Withholding tax

Extension of list of CTAs pursuant to article 29(5), with option to apply 35(2), and /or 35(3) solely for its own; reservation applies

 

 

35(7)(a)(ii)

35(5)(b)

Other tax

11

35(5)(a)

Withholding tax

35(2)

 

35(5)(b)

Other tax

35(3)

12

28(9)(a)(i), (a)(ii)

Withholding & other tax

Withdrawal or replacement of reservation

 

 

N/A

13

28(9)(b)

Ditto

14

28(9)(a)(i), (a)(ii)

Withholding & other tax

Withdrawal or replacement of reservation, subject to reservation

 

 

35(7)(a)(iii)

 

15

28(9)(b)

Ditto

 

 

35(7)(a)(iv)

16

29(6)(a)(i), (a)(ii)

Withholding & other tax

Additional notification made after becoming a party

 

 

N/A

17

29(6)(b)

Ditto

18

29(6)(a)(i), (a)(ii)

Withholding & other tax

Additional notification made after becoming a party, subjection to reservation

 

 

35(7)(a)(v)

 

19

29(6)(b)

Ditto

 

 

35(7)(a)(vi)

Note 1: There are 19 possible choices that a contracting jurisdiction could make with respect to the entry-into-effect provision under article 35. The mechanism may look complicated. For example, Article 35(1)(a), 35(1)(b) as modified by 35(3), 35(4), 35(5)(a), 35(5)(b) as modified by 35(3), 28(9), 29(6) shall apply to Sweden’s covered tax agreements, subject to reservations under 35(7)(a)(i) to (a)(vi). The applicable provisions are highlighted in yellow for easy references.

Note 2: Sweden is also a member of the Nordic Tax Convention consisting of Denmark, the Faroes Islands, Finland, Iceland, Norway, Sweden. If all the members of the NTC have signed the MLI and given notification to the Depositary, the NTC will become a CTA with an MLI party that makes a matched notification.

Note 3: For Article 35(4), a party may choose to apply it, apply it subject to the reservation under 35(6), or choose not to apply it.

 

 


 

 

Applications by selected countries/jurisdictions

 

Examples for the application of Article 35 by selected countries/jurisdictions

 

 

[1] Main, alternative provision, extension of the list of CTAs

[2] Modifications to [1]

[3] Selected jurisdiction

[4] Remarks

A

Article 35(1)(a), (1)(b)

 

Japan, United Kingdom

 

Article 35(1)(a), (1)(b)

Article 35(7)(a)(i)

Kenya, Switzerland

Provisional for Kenya

 

 

 

 

 

B

Article 35(1)(a), 35(2); 35(1)(b)

 

Hong Kong, India

Provisional for Hong Kong

Article 35(1)(a), 35(2); 35(1)(b)

Article 35(7)(a)(i)

Hong Kong

Provisional for Hong Kong

Article 35(1)(a); 35(1)(b), 35(3)

 

Iceland, Sweden, Russia

 

Article 35(1)(a); 35(1)(b), 35(3),

Article 35(7)(a)(i)

Sweden, Russia

 

Article 35(1)(a), 35(2); 35(1)(b), 35(3)

 

Israel

 

Article 35(1)(a), 35(2); 35(1)(b), 35(3)

Article 35(7)(a)(i)

 

 

 

 

 

 

 

C

Article 35(4)

 

Japan and United Kingdom

35(4) applies

Article 35(4)

Article 35(6)

Iceland, Israel

35(4) does not apply

Article 35(4)

Article 35(7)(a)(i)

Sweden, Russia

35(4) applies but is modified

 

 

 

 

 

D

Article 35(5)(a), 35(5)(b)

 

Japan, United Kingdom

 

Article 35(5)(a), 35(5)(b)

Article 35(7)(a)(ii)

Kenya, Switzerland

Provisional for Kenya

 

 

 

 

 

E

Article 35(5)(a), 35(2), 35(5)(b);

 

Hong Kong, India

Provisional for Hong Kong

Article 35(5)(a), 35(2), 35(5)(b);

Article 35(7)(a)(ii)

Hong Kong

Provisional for Hong Kong

Article 35(5)(a); 35(5)(b), 35(3);

 

Iceland, Sweden, Russia

 

Article 35(5)(a); 35(5)(b), 35(3);

Article 35(7)(a)(ii)

Sweden, Russia

 

Article 35(5)(a), 35(2); 35(5)(b), 35(3)

 

 

 

Article 35(5)(a), 35(2); 35(5)(b), 35(3)

Article 35(7)(a)(ii)

 

 

 

 

Back to Entry-into-Effect Provision [back]