LAW OF THE REPUBLIC OF BELARUS

of January 4, 2014 No. 114-Z

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

Accepted by the House of Representatives on December 16, 2013

Approved by Council of the Republic on December 19, 2013

Ratify the Agreement between the Government of the Republic of Belarus and the Government of the Democratic Socialist Republic of Sri Lanka on avoidance of double taxation and prevention of tax avoidance concerning taxes on the income signed in Minsk on August 26, 2013.

AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF BELARUS AND GOVERNMENT OF THE DEMOCRATIC SOCIALIST REPUBLIC OF SRI LANKA

of August 26, 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 Democratic Socialist Republic of Sri Lanka,

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 are considered as taxes on the income.

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