of January 17, 1995
About avoidance of double taxation and prevention of tax avoidance concerning taxes on the income and property
The government of the Republic of Belarus and the Government of People's Republic of China (which are referred to as further for the purposes of this Agreement with Contracting States),
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:
This Agreement is applied to persons which are residents of one or both Contracting States.
1. The existing taxes to which the Agreement extends are:
a) in the Republic of Belarus:
(i) tax on the income and profit of legal entities;
(ii) the income tax from citizens;
(iii) the real estate tax (further - tax of Belarus);
b) in People's Republic of China:
(i) the income tax from citizens;
(ii) tax on the income of the companies with foreign investments and overseas enterprises;
(iii) the local income tax (further - tax of China).
2. This Agreement extends also to any identical or in essence the similar taxes collected after signature date of this Agreement in addition to the existing taxes called in Item 1, or instead of them. Competent authorities of Contracting States notify each other on any essential changes taking place in their tax legislations.
1. In this Agreement if other does not follow from context:
a) 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 which according to the legislation of Belarus and international law is under jurisdiction of the Republic of Belarus;
b) the term "China" means People's Republic of China; when using in geographical sense means all territory of People's Republic of China, including its territorial sea on which the tax legislation of China, and any area adjacent to the territorial sea concerning which People's Republic of China performs the sovereign rights on research and use of resources of seabed, its subsoil and waters according to international law is applied;
c) the terms "one Contracting State" and "other Contracting State" mean Belarus or China depending on context;
d) the term "tax" means tax of Belarus or tax of China depending on context;
e) the term "person" includes physical person, the company and any other consolidation of persons;
f) the term "company" means any legal entity or any organization considered as the legal entity for the purposes of the taxation;
g) the terms "company of one Contracting State" and "company of other Contracting State" mean respectively the company which is directed by the resident of one Contracting State, and the company which is directed by the resident of other Contracting State;
h) the term "citizen" means any physical person having nationality of the Contracting State and any legal entity created by the legislation of this Contracting State and also the organization without legal position considered for the tax purposes as the legal entity created by the legislation of this Contracting State;
i) the term "international delivery" means any transportation sea or the aircraft, performed by the company which is resident of one Contracting State, except as specified, when sea or the aircraft is operated only between Items in other Contracting State;
j) the term means "competent authority":
in relation to Belarus - the Main state tax authorities under the Cabinet of Ministers or her plenipotentiary;
in relation to China - State Tax Administration or its plenipotentiary.
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 Contracting State in relation to taxes to which this Agreement extends.
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