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The Agreement was signed in October 2014. The Protocol on Amendments was signed in May 2015. The Agreement will come into effect in January 2017 (ab initio of new fiscal period). The Agreement covers taxation of business profits, property incomes, authors' rights and licenses, interests, incomes of individuals and regulates limitation of benefits, tax information exchange between the relevant authorities of both countries, avoiding tax discrimination and double taxation issues. The Agreement and Protocol cover taxes payable by total income or separate items of income of individuals which are resident of, have residency, place of management, place of registration in Russia or China. The Agreement aims to contribute to development of mutually beneficial cooperation between two countries and attraction of mutual investments.