AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF BELARUS AND GOVERNMENT OF THE ARAB REPUBLIC OF EGYPT

of June 16, 1998

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 Arab Republic of Egypt,

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

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

a) in the Republic of Belarus:

(і) tax on the income and profit of the companies, associations, organizations;

(іі) the income tax from citizens;

(ііі) real estate tax

(further the referred to as "Belarusian taxes");

b) in the Arab Republic of Egypt:

(і) tax on income gained from real estate (including the agricultural land tax, tax on structures);

(іі) integrated income tax;

(ііі) tax on corporate profit;

(іv) collection on development of financial resources of the state;

(v) the additional taxes levied in the form of percent to the taxes mentioned above, or otherwise

(further the referred to as "Egyptian taxes").

4. This agreement extends also to any identical or in essence similar taxes which are levied from signature date of this agreement in addition to the existing taxes or instead of them. Competent authorities of Contracting States notify each other on any essential changes made to their tax legislation.

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