AGREEMENT BETWEEN THE REPUBLIC OF BELARUS AND KINGDOM OF SWEDEN

of March 10, 1994

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

Government of the Republic of Belarus and Government of the Kingdom of Sweden,

aiming to sign the Agreement on avoiding of double taxation and the prevention of tax avoidance concerning taxes on the income, 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 two Contracting States.

Article 2. Taxes to which the Agreement extends

1. This Agreement extends to the following taxes:

a) in the Republic of Belarus:

- tax on the income and profit of legal entities;

- the income tax from citizens;

- the real estate tax (called further "tax of the Republic of Belarus");

b) in Sweden:

- the national income tax including sea tax and the coupon tax;

- the specific income tax for nonresidents;

- the specific income tax for nonresidents - actors and athletes;

- the utility income tax (called further "The Swedish tax").

2. This Agreement extends also to any identical or substantially the similar taxes imposed after signature date of this Agreement in addition to the taxes called in Item 1, or instead of them. Competent authorities of Contracting States notify each other on any considerable changes taking place in their corresponding tax legislations.

3. For the purposes of this Agreement the penalties collected from the taxpayer in case of tax deception or other tax avoidance or the percent collected in connection with payment delay are not considered as taxes.

4. For the purposes of Articles 7 and 14 tax of the Republic of Belarus on the real estate about which there is a speech in Item 1a) this Article, is considered depending on context as tax on the income or the income tax.

Article 3. General designations

1. In this Agreement if other does not follow from context:

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info