RESOLUTION OF THE SUPREME COUNCIL OF THE REPUBLIC OF BELARUS

of October 4, 1994 No. 3256-X ІІ

About ratification of the Agreement between the Government of the Republic of Belarus and the Government of the Kingdom of Sweden about avoiding of double taxation and the prevention of tax avoidance concerning taxes on the income

The Supreme Council of the Republic of Belarus DECIDES:

1. Ratify the Agreement between the Government of the Republic of Belarus and the Government of the Kingdom of Sweden on avoiding of double taxation and the prevention of tax avoidance concerning taxes on the income signed on March 10, 1994 in Minsk.

2. Charge to the Cabinet of Ministers of the Republic of Belarus to perform necessary measures for execution of this Resolution.

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;

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