of November 1, 2007 No. 282-Z
About ratification of the Agreement between the Government of the Republic of Belarus and the Government of the State of Qatar about avoidance of double taxation and prevention of tax avoidance concerning taxes on the income
Accepted by the House of Representatives on October 4, 2007
Approved by Council of the Republic on October 17, 2007
Ratify the Agreement between the Government of the Republic of Belarus and the Government of the State of Qatar on avoidance of double taxation and prevention of tax avoidance concerning taxes on the income signed in Doha on April 3, 2007.
President of the Republic of Belarus
of April 3, 2007
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 State of Qatar,
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 and 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 property or from elements of the income or property are considered as taxes on the income and property.
3. The existing taxes to which this agreement extends are:
a) in Belarus:
tax on the income and profit;
the income tax from physical persons;
real estate tax
(further - the Belarusian tax);
b) in Qatar:
tax on the income
(further - Qatar 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 existing 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.
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 Qatar or Belarus depending on context;
b) the term "Qatar" means the territory of the State of Qatar, internal waters, the territorial sea, including its bottom and subsoil, airspace over them, exclusive economic zone and the continental shelf concerning which the State of Qatar performs the sovereign rights and jurisdiction according to provisions of international law and the national legal system and rules of Qatar;
c) 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 which according to the legislation of Belarus and international law is under jurisdiction of the Republic of Belarus;
d) the term "person" means physical person, the company and any other consolidation of persons which is considered as the organization for the tax purposes, and also includes the Contracting State and its regional authority;
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 operated by the company of one Contracting State, except as specified, when such transportation is performed only between the Items located in other Contracting State;
i) the term "place of the actual management" means the place in which decisions are made and managerial control by the company is exercised;
j) the term means "competent authority":
(i) in Qatar - the Minister of Finance or his plenipotentiary;
(ii) in Belarus - the Ministry of Taxes and Tax Collection or its plenipotentiary;
j) the term "national person" means:
(i) any physical person having nationality of the Contracting State; and
(ii) any legal entity, partnership or association receiving the status as such by the legislation existing in the Contracting State;
l) the term "business activity" includes rendering professional services and implementation of other activities of independent nature;
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