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

of December 24, 1993

The government of Ukraine and the Government of the Republic of Belarus, wishing to sign the Agreement on avoidance of double taxation and prevention of tax avoidance on the income and property and confirming the aspirations to development and deepening of the mutual economic relations, agreed about the following:

Article 1 Scope of the Agreement

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 taxes on the income and property which are collected on behalf of Contracting States or their political and administrative divisions or local government, irrespective of method of their deduction.

2. All taxes which are collected from total of income or property value, or from income elements, including taxes on the income from alienation of personal or real estate and taxes on the total amount of the salary and payment which are paid by the company, and also taxes which are collected from the income from property increase in value are considered as taxes on the income and property.

3. This Agreement extends to such taxes:

a) in the Republic of Belarus:

tax on the income and profit of legal entities;

the income tax from citizens;

non-personal tax;

(further "tax of the Republic of Belarus");

b) in Ukraine:

income tax (income) of the companies and organizations;

the income tax from citizens;

(further "tax of Ukraine").

4. This Agreement extends also to any similar or in essence similar taxes which will be collected by any of Contracting States after signature date of this Agreement on amendment to the taxes mentioned in Item 1, or instead of them. Competent authorities of Contracting States inform each other on any corresponding changes which took place in the corresponding tax legislations.

5. Provisions of this agreement do not extend to the penalties and penalty fee paid for violation of the tax legislation of Contracting States.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info