LAW OF THE REPUBLIC OF BELARUS

of November 29, 2013 No. 76-Z

About ratification of the Agreement between the Government of the Republic of Belarus and the Government of the Republic of Singapore about avoidance of double taxation and prevention of tax avoidance concerning taxes on the income

Accepted by the House of Representatives on October 24, 2013

Approved by Council of the Republic on November 15, 2013

Ratify the Agreement between the Government of the Republic of Belarus and the Government of the Republic of Singapore on avoidance of double taxation and prevention of tax avoidance concerning taxes on the income signed in Singapore on March 22, 2013.

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

of March 22, 2013

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

Government of the Republic of Belarus and Government of the Republic of Singapore,

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

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 levied on behalf of the Contracting State or its regional authorities irrespective of method of their collection.

2. All taxes levied from the total amount of the income or from income elements including taxes on the income from alienation of personal or real estate are considered as taxes on the income.

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

a) in Belarus:

(i) tax on the income;

(ii) income tax;

(iii) the income tax from physical persons

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