AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF BELARUS AND GOVERNMENT OF THE REPUBLIC OF POLAND

of November 18, 1992

About avoidance of double taxation of the income and property

Government of the Republic of Belarus and

Government of the Republic of Poland,

being guided by the aspiration to strengthen and develop good-neighbourhood in economic, technical, cultural and other areas and for the purpose of avoidance of double taxation of the income and property, agreed about the following:

Article 1. Scope of the Agreement

This Agreement is applied to persons who for the purposes of the taxation reckon as persons with the permanent location in one or both 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 (further the called "tax of the Republic of Belarus");

b) in the Republic of Poland:

the income tax from legal entities;

the income tax from physical persons;

agricultural tax (further the called "tax of the Republic of Poland").

2. This Agreement extends also to any similar or in fact similar taxes which will be levied by any of Contracting States after signature date of this Agreement in appendix to the taxes mentioned in Item 1, or instead of them.

3. The taxes mentioned in this Article do not include the penalties or percent levied by any Contracting State concerning taxes to which this Agreement extends.

Article 3. General designations

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

a) the terms "one Contracting State" and "other Contracting State" designate, depending on context, the Republic of Belarus or the Republic of Poland;

b) the term "person" designates physical person or any legal entity;

c) the term designates "competent authority": concerning the Republic of Belarus - the Ministry of Finance of the Republic of Belarus or his plenipotentiary;

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