LAW OF THE REPUBLIC OF BELARUS

of January 8, 2002 No. 84-Z

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

Accepted by the House of Representatives on December 13, 2001

Approved by Council of the Republic on December 20, 2001

Ratify the Agreement between the Government of the Republic of Belarus and the Government of the State of Kuwait on avoidance of double taxation and prevention of tax avoidance concerning taxes on the income and the capital signed in Al Kuwait on July 10, 2001.

AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF BELARUS AND GOVERNMENT OF THE STATE OF KUWAIT

of July 10, 2001

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 the State of Kuwait,

wishing to promote development of mutual commercial ties by the conclusion of the Agreement between them 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 the Agreement extends

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

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