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

of March 23, 1999

Republic of Belarus and Republic of Tajikistan,

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

agreed as follows:

Article 1 of Person to which 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 irrespective of method of their collection.

2. All taxes levied from the total amount of the income, total amount of property or from elements of the income or property including taxes on the income from property acquisition are considered as taxes on the income and property.

3. The existing taxes to which this agreement extends are, in particular:

a) in the Republic of Belarus:

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

the income tax from citizens;

the real estate tax (further the referred to as "Belarusian tax");

b) in the Republic of Tajikistan:

(1) tax on the income and profit of legal entities;

(2) the income tax from citizens;

(3) property taxes of legal entities and physical persons;

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

4. This agreement extends also to any identical or in essence 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 notify each other on any essential changes made to their tax legislation.

Article 3 General determinations

1. For the purposes of this agreement if other does not follow from context:

a) the terms "one Contracting State" and "other Contracting State" mean Belarus or Tajikistan, depending on context;

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