of October 4, 1994 No. 3256-X ІІ
About ratification of the Agreement between the Government of the Republic of Belarus and the Government of the Kingdom of Sweden about avoiding of double taxation and the prevention of tax avoidance concerning taxes on the income
The Supreme Council of the Republic of Belarus DECIDES:
1. Ratify the Agreement between the Government of the Republic of Belarus and the Government of the Kingdom of Sweden on avoiding of double taxation and the prevention of tax avoidance concerning taxes on the income signed on March 10, 1994 in Minsk.
2. Charge to the Cabinet of Ministers of the Republic of Belarus to perform necessary measures for execution of this Resolution.
Chairman of the Supreme Council of the Republic of Belarus
of March 10, 1994
About avoiding of double taxation and the prevention of tax avoidance concerning taxes on the income
Government of the Republic of Belarus and Government of the Kingdom of Sweden,
aiming to sign the Agreement on avoiding of double taxation and the prevention of tax avoidance concerning taxes on the income, agreed about the following:
This Agreement is applied to persons which are residents of one or two Contracting States.
1. This Agreement extends to the following taxes:
a) in the Republic of Belarus:
- tax on the income and profit of legal entities;
- the income tax from citizens;
- the real estate tax (called further "tax of the Republic of Belarus");
b) in Sweden:
- the national income tax including sea tax and the coupon tax;
- the specific income tax for nonresidents;
- the specific income tax for nonresidents - actors and athletes;
- the municipal income tax (called further "The Swedish tax").
2. This Agreement extends also to any identical or substantially the similar taxes imposed after signature date of this Agreement in addition to the taxes called in Item 1, or instead of them. Competent authorities of Contracting States notify each other on any considerable changes taking place in their corresponding tax legislations.
3. For the purposes of this Agreement the penalties collected from the taxpayer in case of tax deception or other tax avoidance or the percent collected in connection with payment delay are not considered as taxes.
4. For the purposes of Articles 7 and 14 the tax of the Republic of Belarus on the real estate about which there is a speech in Item 1 a) of this Article is considered depending on context as tax on the income or the income tax.
1. In this Agreement if other does not follow from context:
a) the term "Republic of Belarus" designates the territory forming the state territory of the Republic of Belarus according to rules of international law on which the tax legislation of the Republic of Belarus acts;
b) the term "Sweden" designates the Kingdom of Sweden and in geographical sense includes the national territory, the territorial sea of Sweden, and also other sea zones concerning which Sweden performs the sovereign rights or jurisdiction according to international law;
c) the terms "one Contracting State" and "other Contracting State" designate the Republic of Belarus or Sweden depending on context;
d) the term "person" designates physical person, the company and other consolidation of persons;
e) the term "company" designates any corporation or other legal entity with the unlimited or limited liability or other corporate body considered as some person for the purposes of the taxation of the income;
e) the terms "company of one Contracting State" and "company of other Contracting State" designate respectively the company run by resident of one Contracting State and the company run by resident of other Contracting State;
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