Document from CIS Legislation database © 2003-2019 SojuzPravoInform LLC

AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF BELARUS AND GOVERNMENT OF THE REPUBLIC OF MACEDONIA

of May 19, 2005

About avoidance of double taxation and prevention of tax avoidance concerning taxes on the income and the capital (property)

Government of the Republic of Belarus and Government of the Republic of Macedonia,

wishing to sign the Agreement on avoidance of double taxation and prevention of tax avoidance concerning taxes on the income and the capital (property),

agreed as follows:

Article 1. Persons to whom the Agreement is applied

This agreement is applied to persons which are residents of one or both Contracting States.

Article 2. Taxes to which the Agreement extends

1. This agreement is applied to the taxes on the income and the capital (property) 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, total amount of the capital (property) or from elements of the income or the capital (property) including taxes on the income from property acquisition, taxes on the total amount of the salary paid by the companies and also capital gain taxes (property) are considered as taxes on the income and the capital (property).

3. The existing taxes to which this agreement extends are, in particular:

a) in case of Belarus:

tax on the income and profit;

the income tax from physical persons;

real estate tax

(further the referred to as "Belarusian tax");

b) in Macedonia:

income tax;

income tax;

property tax

(further the referred to as "Macedonian tax").

4. This agreement extends also to any identical or in essence similar taxes which are levied after signature date of this agreement in addition to the taxes mentioned in Item 3, or instead of them. Competent authorities of Contracting States notify each other on any essential changes made to their tax legislation.

Article 3. General determinations

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 Macedonia depending on context;

b) the term "Belarus" means the Republic of Belarus and when using in geographical sense means the territory which is under sovereignty of the Republic of Belarus and which according to the legislation of Belarus and international law is under jurisdiction of the Republic of Belarus;

c) the term "Macedonia" means the territory of the Republic of Macedonia, when using in geographical sense means the territory, internal waters of lakes and bottom concerning which it performs jurisdiction or the sovereign rights for research purposes, operation, preserving and management of natural resources according to internal jurisdiction and international law;

d) the term "person" includes physical person, the company and any other consolidation of persons;

e) the term "company" means any legal entity or any organization which is considered as the separate organization for the purposes of the taxation;

f) the term "company" is applied to implementation by person of any business activity;

g) 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;

h) the term "international delivery" means any transportation sea or the aircraft, automobile or the rail vehicle operated by the company which is resident of one Contracting State, except as specified, when such transport is operated only between the Items located in other Contracting State;

i) the term means "competent authority":

(i) in case of Belarus - the Ministry of Taxes and Tax Collection of the Republic of Belarus or his plenipotentiary;

(ii) in case of Macedonia - the Ministry of Finance or its plenipotentiary;

j) the term "citizen" means:

(i) any physical person having nationality of the Contracting State;

(ii) any legal entity, partnership or association receiving the status as such by the legislation existing in the Contracting State;

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