RESOLUTION OF THE SUPREME COUNCIL OF THE REPUBLIC OF BELARUS

of June 10, 1993 No. 2363-XII

About ratification of the Agreement between the Government of the Republic of Poland and the Government of the Republic of Belarus about avoidance of double taxation of the income and property

The Supreme Council of the Republic of Belarus DECIDES:

1. Ratify the Agreement between the Government of the Republic of Poland and the Government of the Republic of Belarus on avoidance of double taxation of the income and property signed on November 18, 1992 in the city of Minsk.

2. Charge to Council of Ministers of the Republic of Belarus to perform necessary measures for accomplishment of this Resolution.

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").

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