AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF BELARUS AND GOVERNMENT OF GEORGIA

of April 23, 2015

About avoidance of double taxation and prevention of tax avoidance concerning taxes on the income and the capital

Government of the Republic of Belarus and

Government of Georgia,

wishing to develop and strengthen the economic, cultural and scientific relations by means of the conclusion

Agreements on avoidance of double taxation and prevention of tax avoidance concerning taxes on the income and the capital, agreed as follows:

Article 1. Persons to whom this agreement is applied

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

Article 2. Taxes to which this agreement extends

1. This agreement is applied to the taxes on the income and the capital levied on behalf of the Contracting State, either its political and administrative divisions, or regional authorities irrespective of method of their collection.

2. All taxes levied from the total amount of the income, total amount of the capital or from elements of the income of pla of the capital including taxes on the income from alienation of personal or real estate, taxes on the total amount of the salary paid by the companies and also capital gain taxes are considered as taxes on the income and the capital.

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

a) in case of Georgia:

income tax;

tax on the income;

property tax

(further - the Georgian tax);

b) in case of Belarus:

tax on the income;

income tax;

the income tax from physical persons;

real estate tax

(further - the Belarusian tax).

4. This agreement extends also to any identical or in essence similar taxes which are levied after signature date of this agreement in amendment or instead of the existing taxes. 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:

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