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各省、自治区、直辖市和计划单列市国家税务局、地方税务局：我国政府和俄罗斯联邦政府1994年5月27日在北京签订的关于对所得避免双重征税和防止他记税的协定，业经双方外交部分别于1995年3月22日和1997年3月11日互致照会，确认已完成该协定生效的法律程序。根据该协定第二十七
The State Administration of Taxation and local tax bureaus of provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the plan: The agreement signed between our government and the Russian Federation Government on May 27, 1994 in Beijing on the avoidance of double taxation of income and the prevention of his taxation by the two sides The foreign ministers respectively sent a note verbale to them on March 22, 1995 and March 11, 1997, respectively, confirming that the legal procedures for the entry into force of the agreement have been completed. According to the agreement twenty-seventh