The Double Taxation Relief (Taxes on Income) (Belarus) Order 1995

1. Introductory Text

2. 1. This Order may be cited as the Double Taxation Relief...

3. 2. It is hereby declared— (a) that the arrangements specified in...

4. Signature

5. 1. SCHEDULE

      1. PART I CONVENTION BETWEEN THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE GOVERNMENT OF THE REPUBLIC OF BELARUS FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND CAPITAL

         1. The Government of the United Kingdom of Great Britain and...

         2. Desiring to conclude a Convention for the avoidance of double...

         3. Have agreed as follows:

      2. Article 1 Personal scope

         1. This Convention shall apply to persons who are residents of...

      3. Article 2 Taxes covered by the Convention

         1. (1) This Convention shall apply to taxes on income and...

      4. Article 3 General definitions

         1. 1. For the purposes of this Convention, unless the context otherwise...

         2. 2. A partnership or joint venture deriving its status from Belarus...

         3. 3. As regards the application of this Convention by a Contracting...

      5. Article 4 Residence

         1. 1. For the purposes of this Convention, the term “resident of...

         2. 2. Where by reason of the provisions of paragraph (1) of...

         3. 3. Where by reason of the provisions of paragraph (1) of...

      6. Article 5 Permanent establishment

         1. 1. For the purposes of this Convention, the term “permanent establishment”...

         2. 2. The term “permanent establishment” includes especially: (a) a place of...

         3. 3. A building site or construction or installation project constitutes a...

         4. 4. Notwithstanding the preceding provisions of this Article, the term “permanent...

         5. 5. Notwithstanding the provisions of paragraphs (1) and (2) of this...

         6. 6. An enterprise shall not be deemed to have a permanent...

         7. 7. The fact that a company which is a resident of...

      7. Article 6 Income from immovable property

         1. 1. Income derived by a resident of a Contracting State from...

         2. 2. The term “immovable property” shall have the meaning which it...

         3. 3. The provisions of paragraph (1) of this Article shall apply...

         4. 4. The provisions of paragraphs (1) and (3) of this Article...

      8. Article 7 Business profits

         1. 1. The profits of an enterprise of a Contracting State shall...

         2. 2. Subject to the provisions of paragraph (3) of this Article,...

         3. 3. In determining the profits of a permanent establishment, there shall...

         4. 4. Insofar as it has been customary in a Contracting State...

         5. 5. No profits shall be attributed to a permanent establishment by...

         6. 6. For the purposes of the preceding paragraphs, the profits to...

         7. 7. Where profits include items of income or capital gains which...

      9. Article 8 Shipping and air transport

         1. (1) Profits derived by a resident of a Contracting State...

      10. Article 9 Associated enterprises

          1. 1. Where: (a) an enterprise of a Contracting State participages directly...

          2. 2. Where a Contracting State includes in the profits of an...

      11. Article 10 Dividends

          1. (1) Dividends paid by a company which is a resident...

          2. This paragraph shall not affect the taxation of the company...

      12. Article 11 Interest

          1. 1. Interest arising in a Contracting State and paid to a...

          2. 2. However, such interest may also be taxed in the Contracting...

          3. 3. Notwithstanding the provisions of paragraph (2) interest arising in a...

          4. 4. The term “interest” as used in this Article means income...

          5. 5. The provisions of paragraphs (1), (2) and (3) of this...

          6. 6. Interest shall be deemed to arise in a Contracting State...

          7. 7. Where, by reason of a special relationship between the payer...

          8. 8. Any provision in the laws of either Contracting State relating...

          9. 9. The relief from tax provided for in paragraph (2) and...

          10. 10. The provisions of this Article shall not apply if it...

      13. Article 12 Royalties

          1. 1. Royalties arising in a Contracting State and paid to a...

          2. 2. However, such royalties may also be taxed in the Contracting...

          3. 3. The term “royalties” as used in this Article means payments...

          4. 4. The provisions of paragraph (1) and (2) of this Article...

          5. 5. Royalties shall be deemed to arise in a Contracting State...

          6. 6. Where, by reason of a special relationship between the payer...

          7. 7. The provisions of this Article shall not apply if it...

      14. Article 13 Capital Gains

          1. (1) Gains derived by a resident of a Contracting State...

      15. Article 14 Independent personal services

          1. 1. Income derived by a resident of a Contracting State in...

          2. 2. The term “professional services” includes especially independent scientific, literary, artistic,...

      16. Article 15 Dependent personal services

          1. 1. Subject to the provisions of Articles 16, 18 and 19,...

          2. 2. Notwithstanding the provisions of paragraph (1) of this Article, remuneration...

          3. 3. Notwithstanding the preceding provisions of this Article, remuneration derived in...

      17. Article 16 Directors' fees

          1. Directors' fees and other similar payments derived by a resident...

      18. Article 17 Artistes and sportsmen

          1. 1. Notwithstanding the provisions of Article 14 and Article 15 of...

          2. 2. Where income in respect of personal activities exercised by an...

      19. Article 18 Pensions

          1. 1. Subject to the provisions of paragraph (2) of Article 19...

          2. 2. The term “annuity” means a stated sum payable to an...

      20. Article 19 Government service

          1. 1. (a) Remuneration, other than a pension, paid by a Contracting...

          2. 2. (a) Any pension paid by, or out of funds created...

          3. 3. The provisions of Articles 15, 16 and 18 of this...

      21. Article 20 Students

          1. Payments which a student or business apprentice who is or...

      22. Article 21 Other income

          1. 1. Items of income beneficially owned by a resident of a...

          2. 2. The provisions of paragraph (1) of this Article shall not...

          3. 3. Where, by reason of a special relationship between the payer...

          4. 4. The provision of this Article shall not apply if it...

      23. Article 22 Capital

          1. 1. Capital represented by immovable property referred to in Article 6...

          2. 2. Capital represented by movable property forming part of the business...

          3. 3. Capital represented by ships and aircraft operated in international traffic,...

          4. 4. All other elements of capital of a resident of a...

      24. Article 23 Elimination of double taxation

          1. 1. Subject to the provisions of the law of the United...

          2. 2. In the case of Belarus, double taxation shall be avoided...

          3. 3. For the purposes of paragraphs (1) and (2) of this...

      25. Article 24 Limitation of relief

          1. 1. Where under any provision of this Convention any income is...

          2. 2. Notwithstanding the provisions of any other Article of this Convention,...

      26. Article 25 Partnerships

          1. Where, under any provision of this Convention, a partnership or...

      27. Article 26 Non-discrimination

          1. 1. Nationals of a Contracting State shall not be subjected in...

          2. 2. The taxation on a permanent establishment which an enterprise of...

          3. 3. Except where the provisions of paragraph (1) of Article 9,...

          4. 4. Enterprises of a Contracting State, the capital of which is...

          5. 5. Nothing contained in this Article shall be construed as obliging...

          6. 6. The provisions of this Article shall apply to the taxes...

      28. Article 27 Mutual agreement procedure

          1. 1. Where a resident of a Contracting State considers that the...

          2. 2. The competent authority shall endeavour, if the objection appears to...

          3. 3. The competent authorities of the Contracting States shall endeavour to...

          4. 4. The competent authorities of the Contracting States may communicate with...

      29. Article 28 Exchange of information

          1. 1. The competent authorities of the Contracting States shall exchange such...

          2. 2. In no case shall the provisions of paragraph (1) of...

      30. Article 29 Diplomatic and Consular Officers

          1. Nothing in this Convention shall affect the fiscal privileges of...

      31. Article 30 Entry into force

          1. (1) This Convention is subject to ratification and the instruments...

      32. Article 31 Termination

          1. This Convention shall remain in force until terminated by a...

          2. In witness whereof the undersigned, duly authorised thereto, have signed...

          3. Done in duplicate at London this 7th day of March...

          4. For the Government of the United Kingdom of Great Britain...

          5. Douglas Hogg

          6. For the Government of the Republic of Belarus:

          7. Sergei Ling

      33. PART II EXCHANGE OF NOTES

          1. London

          2. 7th March 1995

          3. Excellency

          4. I have the honour to refer to the Convention between...

      34. Article 13: Capital Gains:

          1. 1. Approved Stock Exchange

      35. Article 23: Elimination of double taxation:

          1. 2. Interest Payable By A Permanent Establishment Of A Resident Of A Contracting State

          2. 3. Wages, Salaries And Other Remuneration For Personal Services Payable By A Permanent Establishment Of A Resident Of A Contracting State

          3. 4. Interest Payable By A Company Or Other Taxable Entity Which Is A Resident Of A Contracting State

          4. 5. Wages, Salaries And Other Remuneration For Personal Services Payable By A Company Or Other Taxable Entity Which Is A Resident Of A Contracting State

          5. 6. Withholding Tax

          6. Withholding Tax

          7. Douglas Hogg

          8. London

          9. 7th March 1995

      36. Excellency

      37. I am in receipt of your note dated 7th March...

      38. The foregoing proposals being acceptable to the Government of the...

      39. I take this opportunity to renew to Your Excellency the...

      40. On behalf of the Government of the Republic of Belarus...

      41. Sergei Ling

6. Explanatory Note