The convention between the Government of the Republic of Belarus and the Government of the Azerbaijan Republic on avoidance of double taxation and prevention of tax avoidance concerning taxes on the income and property

of August 8, 2001

Government of the Republic of Belarus and Government of the Azerbaijan Republic,

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

agreed as follows:

Article 1. Persons to whom the Convention is applied

This Convention is applied to persons which are residents of one or both Contracting States.

Article 2. Taxes to which the Convention extends

1. This Convention 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, taxes levied from the total amount of the salary paid by the companies and also the taxes levied from the income from property value addition are considered as taxes on the income and property.

3. The existing taxes to which this Convention 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 Azerbaijan Republic:

the income tax from legal;

the income tax from physical persons;

the property tax (further the referred to as "Azerbaijani tax").

4. This Convention extends also to any identical or in essence similar taxes which are levied after signature date of this Convention 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 Convention if other does not follow from context:

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