of June 10, 1993 No. 2363-XII
About ratification of the Agreement between the Government of the Republic of Poland and the Government of the Republic of Belarus about avoidance of double taxation of the income and property
The Supreme Council of the Republic of Belarus DECIDES:
1. Ratify the Agreement between the Government of the Republic of Poland and the Government of the Republic of Belarus on avoidance of double taxation of the income and property signed on November 18, 1992 in the city of Minsk.
2. Charge to Council of Ministers of the Republic of Belarus to perform necessary measures for accomplishment of this Resolution.
Chairman of the Supreme Council of the Republic of Belarus
of November 18, 1992
About avoidance of double taxation of the income and property
Government of the Republic of Belarus and
Government of the Republic of Poland,
being guided by the aspiration to strengthen and develop good-neighbourhood in economic, technical, cultural and other areas and for the purpose of avoidance of double taxation of the income and property, agreed about the following:
This Agreement is applied to persons who for the purposes of the taxation reckon as persons with the permanent location in one or both 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 (further the called "tax of the Republic of Belarus");
b) in the Republic of Poland:
the income tax from legal entities;
the income tax from physical persons;
agricultural tax (further the called "tax of the Republic of Poland").
2. This Agreement extends also to any similar or in fact similar taxes which will be levied by any of Contracting States after signature date of this Agreement in appendix to the taxes mentioned in Item 1, or instead of them.
3. The taxes mentioned in this Article do not include the penalties or percent levied by any Contracting State concerning taxes to which this Agreement extends.
1. In this Agreement if other does not follow from context:
a) the terms "one Contracting State" and "other Contracting State" designate, depending on context, the Republic of Belarus or the Republic of Poland;
b) the term "person" designates physical person or any legal entity;
c) the term designates "competent authority": concerning the Republic of Belarus - the Ministry of Finance of the Republic of Belarus or his plenipotentiary;
in relation to the Republic of Poland - the Minister of Finance or his plenipotentiary;
d) expression "international delivery" designates any transportation by the land, sea, by air, river, pipeline transport performed by person whose location or the place of the actual management is in the territory of the Contracting State, except as specified, if are transported only between the Items placed in other Contracting State;
e) the term "territory" designates: concerning the Republic of Belarus the territory forming the state territory of the Republic of Belarus on which the tax legislation of the Republic of Belarus acts;
concerning the Republic of Poland - the territory of the Republic of Poland, territorial waters, and also economic zone and the continental shelf concerning which the Republic of Poland can perform the sovereign rights and jurisdiction according to international law and in which the tax legislation of the Republic of Poland is effective.
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 under the laws of this Contracting State concerning taxes to which this Agreement extends.
1. For the purposes of this Agreement the term "person with the permanent location in the Contracting State" designates any person who under the laws of this Contracting State is subject to the taxation in it based on accommodation, the permanent location, finding of governing body or any other similar criterion.
2. If according to Item 1 provisions the physical person is person with permanent mestoprozhivaniye in both Contracting States, its provision is determined as follows:
a) it is considered face with permanent mestoprozhivaniye in that Contracting State in which it has permanent housing; if it has permanent housing in both Contracting States, it is considered face with permanent mestoprozhivaniye in that Contracting State in which it has more close personal and commercial relations (the center of vital interests);
b) if the Contracting State in which there is center of its vital interests cannot be determined or if it has no permanent housing in one of Contracting States, it is considered face with permanent mestoprozhivaniye in that Contracting State in which it usually lives;
c) if it usually lives in both Contracting States or if it usually does not live in one of them, it is considered face with permanent mestoprozhivaniye in that Contracting State which citizen it is;
d) if each Contracting State considers it the citizen or if it is not citizen of any of them, competent authorities of Contracting States resolve issue by mutual consent.
3. If according to Item provisions 1 person who is not physical person has the permanent location in both Contracting States, it is considered face with the permanent location in that Contracting State in which its actual governing body is located.
1. For the purposes of this Agreement the term "permanent mission" designates any permanent place of activities through which person with the permanent location in one Contracting State fully or partially performs business activity in other Contracting State.
2. The term includes "permanent mission" in particular:
a) management place;
e) mine, oil or gas well, pit or any other place of production of natural resources;
g) warehouse of person giving storage facilities to other persons;
h) the room used for sales of products or obtaining or order placement;
i) the building site or construction, assembly or assembly object if they exist during the period exceeding 12 months.
However competent authorities of Contracting States can in some cases and by mutual consent to consider such activities as not creating permanent mission also in cases if duration of works on the building site, on construction or assembly object exceeds 12 months.
3. Despite the previous provisions of this Article, the term "permanent mission" does not include:
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