of January 16, 2017
About avoidance of double taxation and prevention of tax avoidance concerning taxes on the income and the capital
Government of the Republic of Belarus and Government of Hong Kong Special Administrative Region of People's Republic of China,
wishing to develop further economic relations and to strengthen cooperation in tax area,
intending to eliminate double taxation concerning taxes on the income and the capital, without creating at the same time opportunities for exception or decrease in the taxation by tax avoidance or their avoidance (including by means of implementation of the arrangements directed to unfair use of benefits of this agreement by residents of the third parties),
agreed as follows:
This agreement is applied to persons which are residents of one or both Contracting Parties.
1. This agreement is applied to the taxes on the income and the capital levied on behalf of the Contracting Party or its regional authorities irrespective of method of their collection.
2. All taxes levied from the total amount of the income, total amount of the capital or from elements of the income or the capital including taxes on the income from alienation of personal or real estate are considered as taxes on the income and the capital.
3. The existing taxes to which this agreement extends are:
(a) in case of Hong Kong Special Administrative Region:
(i) income tax;
(ii) wage tax;
(iii) property tax
irrespective of their charge according to personal assessment (further tax of Hong Kong Special Administrative Region);
(b) in case of Belarus:
(i) tax on the income;
(ii) income tax;
(iii) the income tax from physical persons;
(iv) real estate tax
(further Belarusian tax).
4. This agreement extends also to any identical or in essence the similar taxes levied after signature date of this agreement in amendment or instead of the existing taxes. Competent authorities of Contracting Parties notify each other on any essential changes made to their tax legislation.
1. For the purposes of this agreement if other does not follow from context:
(a) (i) the term "Hong Kong Special Administrative Region" means any place where the tax laws of Hong Kong Special Administrative Region of People's Republic of China are applied;
(іі) the term "Belarus" means the Republic of Belarus and when using in geographical sense the territory which is under sovereignty of the Republic of Belarus and according to the legislation of Belarus and international law being under jurisdiction of the Republic of Belarus;
(b) the term "business activity" includes rendering professional services and implementation of other activities of independent nature;
(c) the term "capital" in case of Belarus means property;
(d) "company" means the term:
(i) in case of Hong Kong Special Administrative Region any corporation or any other organization which for the purposes of the taxation is considered as corporation;
(ii) in case of Belarus any legal entity or any other organization which for the purposes of the taxation is considered as the separate organization;
(e) "competent authority" means the term:
(i) in case of Hong Kong Special Administrative Region the Commissioner of the Internal revenue service or his plenipotentiary;
(ii) in case of Belarus the Ministry of Taxes and Tax Collection of the Republic of Belarus or his plenipotentiary;
(f) the terms "Contracting Party" and "other Contracting Party" mean Hong Kong Special Administrative Region or Belarus depending on context;
(g) the term "company" is applied to implementation by person of any business activity;
(h) the terms "company of one Contracting Party" and "company of other Contracting Party" mean respectively the company managed by resident of one Contracting Party and the company managed by resident of other Contracting Party;
(i) the term "international delivery" means any transportation sea or the aircraft operated by the company of the Contracting Party, except as specified, when such sea or the aircraft is operated only between the Items located in the territory of other Contracting Party;
(j) the term "national person" in relation to Belarus means:
(i) any physical person having citizenship of Belarus;
(ii) any legal entity, partnership or association which received the status by the legislation existing in Belarus;
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