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AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF BELARUS AND GOVERNMENT OF THE KINGDOM OF BELGIUM

of March 7, 1995

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

Government of the Republic of Belarus and Government of the Kingdom of Belgium,

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

agreed about the following:

Chapter І. Agreement scope

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 property levied on behalf of the Contracting State, either 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 or from elements of the income or property, including taxes on the income from property acquisition, taxes on the total amount of the salary paid by the companies and also taxes on property surplus are considered as taxes on the income and property.

3. The existing taxes to which the Agreement extends are, in particular:

a) in case of Belgium:

1. the income tax from physical persons;

2. corporate income tax;

3. the income tax from the legal organizations;

4. the income tax from nonresidents;

5. special collection, similar to the income tax from physical persons;

6. additional extraordinary assignments, including early payments, the additional charges from these taxes and payments, amendments to the income tax from physical persons (further the referred to as "tax of Belgium");

b) in case of Belarus:

1. tax on the income and profit of legal entities;

2. the income tax from citizens;

3. real estate tax;

4. the land tax (further the referred to as "tax of Belarus").

4. The 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 or instead of them. Competent authorities of Contracting States notify each other on any considerable change made to their tax legislation.

Chapter ІІ. Determinations

Article 3. General determinations

1. In this agreement if other does not follow from context:

a) 1. the term "Belgium" means the Kingdom Belgium and when using in geographical sense means the territory of the Kingdom of Belgium, including the territorial sea and any other area in the sea and in air concerning which the Kingdom of Belgium performs the sovereign rights or jurisdiction according to international law;

2. 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;

b) the terms "one Contracting State" and "other Contracting State" mean Belgium or Belarus depending on context;

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

d) the term "company" means any legal entity or any organization which is considered as the legal entity for the tax purposes;

e) 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;

f) the term "international delivery" means any transportation sea, the aircraft either road or by rail, performed by the company of one Contracting State, except as specified when sea, the aircraft or road or railway transport is operated only between Items in other Contracting State;

g) the term means "competent authority":

1. in case of Belgium - the Minister of Finance or his plenipotentiary and

2. in case of Belarus - the Main state tax authorities under the Cabinet of Ministers of the Republic of Belarus or its plenipotentiary;

h) the term "citizen" means:

1. any physical person having nationality of the Contracting State;

2. any legal entity, partnership and association receiving the status as such by the legislation existing in the Contracting State.

2. As for application of this agreement by the Contracting State, any term which is not determined in it has if other does not follow from context, value which it has by the legislation of this State in relation to taxes to which this agreement extends.

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