Law of the Republic of Belarus "About ratification of the Agreement between the Government of the Republic of Belarus and the Government of the Republic of Macedonia about avoidance..."

LAW OF THE REPUBLIC OF BELARUS

of January 5, 2006 No. 90-Z

About ratification of the Agreement between the Government of the Republic of Belarus and the Government of the Republic of Macedonia about avoidance of double taxation and prevention of tax avoidance concerning taxes on the income and the capital (property)

Accepted by the House of Representatives on December 8, 2005

Approved by Council of the Republic on December 21, 2005

Ratify the Agreement between the Government of the Republic of Belarus and the Government of the Republic of Macedonia on avoidance of double taxation and prevention of tax avoidance concerning taxes on the income and the capital (property) signed in Moscow on May 19, 2005.

President of the Republic of Belarus

A. Lukashenko

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

of May 19, 2005

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

Government of the Republic of Belarus and Government of the Republic of Macedonia,

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

agreed as follows:

Article 1. Persons to whom 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 the capital (property) levied on behalf of the Contracting State or its regional authorities irrespective of method of their collection.

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