RESOLUTION OF THE SUPREME COUNCIL OF THE REPUBLIC OF BELARUS

of April 25, 1996 No. 229-X ІІІ

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

The Supreme Council of the Republic of Belarus DECIDES:

Ratify the Agreement between the Government of the Republic of Belarus and the Government of People's Republic of China on avoidance of double taxation and prevention of tax avoidance concerning taxes on the income and the property signed in Beijing on January 17, 1995.

AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF BELARUS AND GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA

of January 17, 1995

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

The government of the Republic of Belarus and the Government of People's Republic of China (which are referred to as further for the purposes of this Agreement with Contracting States),

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

agreed about the following:

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. The existing taxes to which the Agreement extends are:

a) in the Republic of Belarus:

(і) tax on the income and profit of legal entities;

(іі) the income tax from citizens;

(ііі) the real estate tax (further - tax of Belarus);

b) in People's Republic of China:

(і) the income tax from citizens;

(іі) tax on the income of the companies with foreign investments and overseas enterprises;

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