of December 12, 2013 No. 90-Z
About ratification of the Agreement between the Government of the Republic of Belarus and the Government of the People's Republic of Bangladesh about avoidance of double taxation and prevention of tax avoidance concerning taxes on the income
Accepted by the House of Representatives on November 22, 2013
Approved by Council of the Republic on November 27, 2013
Ratify the Agreement between the Government of the Republic of Belarus and the Government of the People's Republic of Bangladesh on avoidance of double taxation and prevention of tax avoidance concerning taxes on the income signed in Minsk on July 9, 2013.
President of the Republic of Belarus
A. Lukashenko
of July 9, 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 People's Republic of Bangladesh,
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 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, taxes on the total amount of the salary paid by the companies are considered as taxes on the income.
3. The existing taxes to which this agreement extends are, in particular:
a) in Bangladesh:
tax on the income
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