of January 27, 2016
About avoidance of double taxation and prevention of tax avoidance concerning taxes on the income and property (capital)
Government of the Republic of Belarus and Government of the Republic of Ecuador,
wishing to sign the Agreement on avoidance of double taxation and prevention of tax avoidance concerning taxes on the income and property (capital),
agreed as follows:
This agreement is applied to persons which are residents of one or both Contracting States.
1. This agreement is applied to the taxes on the income and property (capital) levied on behalf of the Contracting State, one of its political and administrative divisions or regional authorities irrespective of method of their collection.
2. All taxes levied from the total amount of the income on the total amount of property (capital) or from elements of the income or property (capital), including taxes on the income from alienation of personal or real estate, taxes on the total amount of the salary paid by the companies and also the increment value duties of property (capital) are considered as taxes on the income and property (capital).
3. The existing taxes to which this agreement extends are, in particular:
a) in the Republic of Belarus:
(і) tax on the income;
(ii) income tax;
(iii) the income tax from physical persons; and
(iv) real estate tax;
b) in the Republic of Ecuador:
(i) tax on the income; and
(ii) non-personal 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 States in the shortest possible time 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) 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 "Ecuador" means the Republic of Ecuador and when using in geographical sense - the territory which is under sovereignty of the Republic of Ecuador according to the national legal system and international law;
(c) the terms "one Contracting State" and "other Contracting State" mean Belarus or Ecuador depending on context;
(d) the term "person" means physical person, the company and any other consolidation of persons;
(e) the term "company" means any legal entity or any organization which for the purposes of the taxation is considered as the separate organization;
(f) the terms "company of one Contracting State" and "company of other Contracting State" mean respectively the company managed by resident of one Contracting State and the company managed by resident of other Contracting State;
(g) the term "international delivery" means any transportation sea or the aircraft operated by the company of one Contracting State, except as specified, when such sea or the aircraft is operated only between the Items located in other Contracting State;
(h) "competent authority" means the term:
(і) in Belarus - Ministry of Taxes and Tax Collection of the Republic of Belarus or his plenipotentiary;
(ii) in Ecuador - the CEO of the Internal revenue service (Servicio de Rentas Internas);
(i) the term "national person" means:
(і) any physical person having nationality of the Contracting State;
(ii) any legal entity, partnership or association which received the status by the legislation existing in the Contracting State;
(j) the term "permanent base" means the permanent place, for example, it as office or office through which activities of the physical person rendering independent personal services are fully or partially performed.
2. In case of application of provisions of this agreement at any time by the Contracting State any term which is not determined in it has if other does not follow from context, then value which it has by the legislation of this Contracting State at this time in relation to taxes to which this agreement extends, and any determination of the term in the corresponding tax legislation of this Contracting State prevails over determination which this term has in other legislation of this Contracting State.
1. For the purposes of this agreement the term "resident of one Contracting State" means any person who by the legislation of this Contracting State is subject to the taxation in it based on residence, the permanent residence, place of registration, the place of management or any other criterion of similar nature, and also includes this Contracting State, its any political and administrative division or any regional authority. However this term does not include face, taxable in this Contracting State only concerning the income from sources in this Contracting State.
2. If according to provisions of Item 1 of this Article the physical person is resident of both Contracting States, its provision is determined as follows:
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