THE PROTOCOL BETWEEN THE GOVERNMENT OF THE REPUBLIC OF BELARUS AND THE GOVERNMENT OF THE REPUBLIC OF ARMENIA

of May 19, 2016

About modification and amendments in the Agreement between the Government of the Republic of Belarus and the Government of the Republic of Armenia on avoidance of double taxation and prevention of tax avoidance on the income and property from July 19, 2000 *

Government of the Republic of Belarus and Government of the Republic of Armenia,

in view of need of updating of provisions of the Agreement between the Government of the Republic of Belarus and the Government of the Republic of Armenia about avoidance of double taxation and prevention of the tax avoidance on the income and property signed on July 19, 2000 in Minsk (further – the Agreement),

being guided by the aspiration to bring Agreement provisions into accord with the economic and legal changes which happened in the Republic of Belarus and the Republic of Armenia

agreed as follows:

Article 1

Subitems and) and b) Item 3 of article 2 of the Agreement to state in the following edition:

"a) in the Republic of Armenia:

(i) income tax of legal entities;

(ii) the income tax from physical persons;

(iii) property tax;

b) in the Republic of Belarus:

(i) tax on the income of the foreign organizations;

(ii) income tax;

(iii) the income tax from physical persons;

(iv) real estate tax.".

Article 2

1. The subitem h) Item 1 of article 3 of the Agreement to state in the following edition:

"h) "competent authority" means the term:

(i) in relation to Armenia – the Ministry of Finance or Committee of state revenues under the Government of the Republic of Armenia or their plenipotentiaries;

(ii) in relation to Belarus – the Ministry of Taxes and Tax Collection or its plenipotentiary;".

2. Item 1 of article 3 of the Agreement to add with subitems j) – m) the following content:

"j) the term "company" is applied to implementation by person of any business activity;

k) the term "business activity" includes rendering professional services and implementation of other business activity of independent nature;

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