LAW OF THE REPUBLIC OF BELARUS

of November 11, 1997 No. 70-Z

About ratification of the Agreement between the Government of the Republic of Belarus and the Government of the Socialist Republic of Vietnam about avoidance of double taxation and prevention of tax avoidance concerning taxes on the income and the capital (property)

Accepted by the House of Representatives on October 3, 1997

Approved by Council of the Republic on October 29, 1997

Ratify the Agreement between the Government of the Republic of Belarus and the Government of the Socialist Republic of Vietnam on avoidance of double taxation and prevention of tax avoidance concerning taxes on the income and the capital (property) signed in Hanoi on April 24, 1997.

AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF BELARUS AND GOVERNMENT OF THE SOCIALIST REPUBLIC OF VIETNAM

of April 24, 1997

About avoidance of double taxation and prevention of tax avoidance concerning taxes on the income and the capital (property)

Government of the Republic of Belarus and Government of the Socialist Republic of Vietnam,

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

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 and the capital (property) levied on behalf of the Contracting State or its regional authorities irrespective of method of their collection.

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