LAW OF THE REPUBLIC OF BELARUS

of December 12, 2013 No. 91-Z

About ratification of the Agreement between the Government of the Republic of Belarus and the Government of the Lao People's Democratic Republic about avoidance of double taxation and prevention of tax avoidance concerning taxes on the income

Accepted by the House of Representatives on November 22, 2013

Approved by Council of the Republic on November 27, 2013

Ratify the Agreement between the Government of the Republic of Belarus and the Government of the Lao People's Democratic Republic on avoidance of double taxation and prevention of tax avoidance concerning taxes on the income signed in Minsk on July 1, 2013.

AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF BELARUS AND GOVERNMENT OF THE LAO PEOPLE'S DEMOCRATIC REPUBLIC

of July 1, 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 Lao People's Democratic Republic,

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, taxes on the total amount of the salary paid by the companies and also capital gain taxes (property) are considered as taxes on the income.

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