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)
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Ref.
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Article
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Type of taxes
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Nature of entry-into-effect provision
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Alternative entry-into-
effect provision
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Opt-out provisions
(Reservation)
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Opt-out provisions (reservations)
|
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Bilateral CTA
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Multilateral CTA
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1
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35(1)(a)
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Withholding tax
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Main provision, with option to apply 35(2), (3) on its own
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|
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N/A
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35(1)(b)
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Other tax
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2
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35(1)(a)
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Withholding tax
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35(2)
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35(1)(b)
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Other tax
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35(3)
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3
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35(1)(a)
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Withholding tax
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Main provision, with option to apply 35(2), (3) on its own; reservation applies
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35(7)(a)(i)
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35(1)(b)
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Other tax
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4
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35(1)(a)
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Withholding tax
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35(2)
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35(1)(b)
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Other tax
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35(3)
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5
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35(4)
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N/A
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Early application of entry-into-effect provision to MAP case, subject to reservation
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N/A
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6
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35(4)
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N/A
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35(7)(a)(i)
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7
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35(4)
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N/A
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35(6)
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N/A
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8
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35(5)(a)
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Withholding tax
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Extension of list of CTAs pursuant to article 29(5), with option for 35(2), 35(3)
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N/A
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35(5)(b)
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Other tax
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9
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35(5)(a)
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Withholding tax
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35(2)
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35(5)(b)
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Other tax
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35(3)
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10
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35(5)(a)
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Withholding tax
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Extension of list of CTAs under article 29(5), with option for 35(2), 35(3); reservation applies
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35(7)(a)(ii)
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35(5)(b)
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Other tax
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11
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35(5)(a)
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Withholding tax
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35(2)
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35(5)(b)
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Other tax
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35(3)
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12
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28(9)(a)(i), (a)(ii)
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Withholding & other tax
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Withdrawal or replacement of reservation
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N/A
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13
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28(9)(b)
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Ditto
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14
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28(9)(a)(i), (a)(ii)
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Withholding & other tax
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Withdrawal or replacement of reservation, subject to reservation
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35(7)(a)(iii)
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15
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28(9)(b)
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Ditto
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35(7)(a)(iv)
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16
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29(6)(a)(i), (a)(ii)
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Withholding & other tax
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Additional notification made after becoming a party
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N/A
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17
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29(6)(b)
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Ditto
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18
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29(6)(a)(i), (a)(ii)
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Withholding & other tax
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Additional notification made after becoming a party, subject to reservation
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35(7)(a)(v)
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19
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29(6)(b)
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Ditto
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35(7)(a)(vi)
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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)
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Ref.
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Article
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Type of taxes
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Nature of the entry-into-effect provision
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Alternative entry-into-effect provision
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Opt-out provisions (Reservations)
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Opt-out provisions (Reservations)
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Bilateral CTA
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Multilateral CTA
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1
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35(1)(a)
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Withholding tax
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Main provision, with the option to apply 35(2), and/or 35(3) solely for its own
|
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N/A
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35(1)(b)
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Other tax
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2
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35(1)(a)
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Withholding tax
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35(2)
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35(1)(b)
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Other tax
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35(3)
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3
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35(1)(a)
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Withholding tax
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Main provision, with option to apply 35(2), and/or 35(3) solely for its own; reservation applies
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35(7)(a)(i)
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35(1)(b)
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Other tax
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4
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35(1)(a)
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Withholding tax
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35(2)
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35(1)(b)
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Other tax
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35(3)
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5
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35(4)
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N/A
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Early application of entry-into-effect provision to MAP case, subject to reservation
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N/A
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6
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35(4)
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N/A
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35(7)(a)(i)
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7
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35(4)
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N/A
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35(6)
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N/A
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8
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35(5)(a)
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Withholding tax
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Extension of list of CTAs pursuant to article 29(5), with option to apply 35(2), and/or 35(3) solely for its own
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N/A
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35(5)(b)
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Other tax
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9
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35(5)(a)
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Withholding tax
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35(2)
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35(5)(b)
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Other tax
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35(3)
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10
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35(5)(a)
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Withholding tax
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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
|
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35(7)(a)(ii)
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35(5)(b)
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Other tax
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11
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35(5)(a)
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Withholding tax
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35(2)
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35(5)(b)
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Other tax
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35(3)
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12
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28(9)(a)(i), (a)(ii)
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Withholding & other tax
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Withdrawal or replacement of reservation
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N/A
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13
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28(9)(b)
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Ditto
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14
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28(9)(a)(i), (a)(ii)
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Withholding & other tax
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Withdrawal or replacement of reservation, subject to reservation
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35(7)(a)(iii)
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15
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28(9)(b)
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Ditto
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35(7)(a)(iv)
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16
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29(6)(a)(i), (a)(ii)
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Withholding & other tax
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Additional notification made after becoming a party
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N/A
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17
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29(6)(b)
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Ditto
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18
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29(6)(a)(i), (a)(ii)
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Withholding & other tax
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Additional notification made after becoming a party, subjection to reservation
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|
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35(7)(a)(v)
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19
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29(6)(b)
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Ditto
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35(7)(a)(vi)
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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
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[1] Main, alternative provision, extension of the list of CTAs
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[2] Modifications to [1]
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[3] Selected jurisdiction
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[4] Remarks
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A
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Article 35(1)(a), (1)(b)
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Japan, United Kingdom
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Article 35(1)(a), (1)(b)
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Article 35(7)(a)(i)
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Kenya, Switzerland
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Provisional for Kenya
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B
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Article 35(1)(a), 35(2); 35(1)(b)
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Hong Kong, India
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Provisional for Hong Kong
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Article 35(1)(a), 35(2); 35(1)(b)
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Article 35(7)(a)(i)
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Hong Kong
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Provisional for Hong Kong
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Article 35(1)(a); 35(1)(b), 35(3)
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Iceland, Sweden, Russia
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Article 35(1)(a); 35(1)(b), 35(3),
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Article 35(7)(a)(i)
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Sweden, Russia
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Article 35(1)(a), 35(2); 35(1)(b), 35(3)
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Israel
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Article 35(1)(a), 35(2); 35(1)(b), 35(3)
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Article 35(7)(a)(i)
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C
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Article 35(4)
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Japan and United Kingdom
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35(4) applies
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Article 35(4)
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Article 35(6)
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Iceland, Israel
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35(4) does not apply
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Article 35(4)
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Article 35(7)(a)(i)
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Sweden, Russia
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35(4) applies but is modified
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D
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Article 35(5)(a), 35(5)(b)
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Japan, United Kingdom
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Article 35(5)(a), 35(5)(b)
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Article 35(7)(a)(ii)
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Kenya, Switzerland
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Provisional for Kenya
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E
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Article 35(5)(a), 35(2), 35(5)(b);
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Hong Kong, India
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Provisional for Hong Kong
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Article 35(5)(a), 35(2), 35(5)(b);
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Article 35(7)(a)(ii)
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Hong Kong
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Provisional for Hong Kong
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Article 35(5)(a); 35(5)(b), 35(3);
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Iceland, Sweden, Russia
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Article 35(5)(a); 35(5)(b), 35(3);
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Article 35(7)(a)(ii)
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Sweden, Russia
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Article 35(5)(a), 35(2); 35(5)(b), 35(3)
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Article 35(5)(a), 35(2); 35(5)(b), 35(3)
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Article 35(7)(a)(ii)
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