of March 22, 2013
About avoidance of double taxation and prevention of tax avoidance concerning taxes on the income
Government of the Republic of Belarus and Government of the Republic of Singapore,
wishing to sign the Agreement on avoidance of double taxation and prevention of tax avoidance concerning taxes on the income,
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 levied on behalf of the Contracting State or its regional authorities irrespective of method of their collection.
2. All taxes levied from the total amount of the income or from income elements including taxes on the income from alienation of personal or real estate are considered as taxes on the income.
3. The existing taxes to which this agreement extends are, in particular:
a) in Belarus:
(i) tax on the income;
(ii) income tax;
(iii) the income tax from physical persons
(further - "the Belarusian tax");
b) in Singapore:
tax on the income
(further - "the Singapore 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 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 terms "one Contracting State" and "other Contracting State" mean Belarus or Singapore depending on context;
b) 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;
c) the term "Singapore" means the Republic of Singapore and when using in geographical sense includes its territory, internal waters and the territorial sea, and also any area outside the territorial sea of Singapore which was or can be determined further according to the national legal system or international law as the area in the territory of which Singapore can perform the sovereign rights or jurisdiction concerning sea space, its bottom, subsoil and natural resources;
d) the term "person" means physical person, the company and any other consolidation of persons;
e) "company" means the term:
(i) in Belarus - any legal entity or any organization which for the purposes of the taxation is considered as the separate organization;
(ii) in Singapore - any corporation or any organization which for the purposes of the taxation is considered as corporation;
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 the Contracting State, except as specified, when sea or the aircraft is operated only between the Items located in other Contracting State;
h) the term "national person" concerning the Contracting State means:
i) any physical person having nationality of this Contracting State; and
ii) any legal entity, partnership or association which received the status by the legislation existing in this Contracting State;
i) the term means "competent authority":
(i) in Belarus - the Ministry of Taxes and Tax Collection of the Republic of Belarus or his plenipotentiary;
(ii) in Singapore - the Minister of Finance or his plenipotentiary;
j) the term "legal body" means the body created according to the legislation and performing only non-commercial functions which would otherwise be performed by the Government of the Contracting State.
2. In case of application by the Contracting State of provisions of this agreement at any time 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.
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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