THE AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF UZBEKISTAN AND THE GOVERNMENT OF THE REPUBLIC OF BELARUS ON AVOIDANCE OF DOUBLE TAXATION AND PREVENTION OF TAX AVOIDANCE CONCERNING TAXES ON THE INCOME AND PROPERTY

of December 22, 1994

Government of the Republic of Uzbekistan and Government of the Republic of Belarus,

hereinafter referred to as, for the purposes of this agreement, 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:

Article 1. Persons to whom the Agreement is applied

This agreement is applied to persons who 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 (profit) and property levied on behalf of the Contracting State irrespective of method of their collection.

2. All taxes levied from the total amount of the income (profit) or property or on elements of the income (profit) or property, including taxes not the income from property acquisition, taxes on total amounts of the salary or remuneration are considered as taxes on the income (profit) and property.

3. This agreement extends to the following taxes:

a) in the Republic of Uzbekistan:

tax on the income of the companies, associations and organizations;

the income tax from citizens of Uzbekistan, foreign citizens and stateless persons;

property tax of the companies;

property tax of physical persons;

(further referred to as "tax of Uzbekistan");

b) in the Republic of Belarus:

tax on the income and profit of legal entities;

the income tax from citizens;

real estate tax;

(further referred to as "tax of Belarus").

4. This agreement is applied also to any identical or in essence to similar taxes which are levied after signature date of this agreement in addition to the taxes mentioned in Item 3, or instead of them. Competent authorities of Contracting States inform each other on any essential changes taking place in their tax legislations.

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