The Convention between the Government of the Russian Federation and the Government of the Bolivarian Republic of Venezuela on the Avoidance of Double Taxation and Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital was signed in Caracas on 22 December 2003.
The Federal Law was adopted by the State Duma on 24 December 2008 and approved by the Federation Council on 29 December 2008.