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The Double Taxation Relief and International Tax Enforcement (Belarus) Order 2018

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Statutory Instruments

2018 No. 778

Capital Gains Tax

Corporation Tax

Income Tax

The Double Taxation Relief and International Tax Enforcement (Belarus) Order 2018

Made

27th June 2018

At the Court at Buckingham Palace, the 27th day of June 2018

Present,

The Queen’s Most Excellent Majesty in Council

A draft of this Order was laid before the House of Commons in accordance with section 5(2) of the Taxation (International and Other Provisions) Act 2010(1) and section 173(7) of the Finance Act 2006(2) and approved by resolution of that House.

Accordingly, Her Majesty, in exercise of the powers conferred upon Her by section 2 of the Taxation (International and Other Provisions) Act 2010 and section 173(1) to (3) of the Finance Act 2006, by and with the advice of Her Privy Council, orders as follows—

Citation

1.  This Order may be cited as the Double Taxation Relief and International Tax Enforcement (Belarus) Order 2018.

Double taxation and international enforcement arrangements to have effect

2.  It is declared that—

(a)The arrangements specified in the Convention set out in the Schedule to this Order have been made with the Government of the Republic of Belarus.

(b)The arrangements have been made with a view to affording relief from double taxation in relation to capital gains tax, corporation tax and income tax and taxes of a similar character imposed by the laws of the Republic of Belarus and for the purposes of assisting international tax enforcement, and

(c)It is expedient that those arrangements should have effect.

Richard Tilbrook

Clerk of the Privy Council

Article 2

SCHEDULE

EXPLANATORY NOTE

(This note is not part of the Order)

The Schedule to the Order contains a Convention (“the Arrangements”) between the Governments of the United Kingdom of Great Britain and Northern Ireland and the Republic of Belarus dealing with the avoidance of double taxation and the prevention of fiscal evasion. The Order brings the Arrangements into effect.

The Arrangements aim to eliminate the double taxation of income and gains arising in one country and paid to residents of the other country. This is done by allocating the taxing rights that each country has under its domestic law over the same income and gains, and/or by providing relief from double taxation. There are also specific measures which combat discriminatory tax treatment and provide for assistance in international tax enforcement.

Article 1 provides for citation.

Article 2 makes a declaration as to the effect and content of the Arrangements.

The Arrangements will enter into force on the date of the later of the notifications by each country of the completion of its legislative procedures.

The Arrangements will take effect as follows:

(a)in respect of Article 25 (Mutual agreement procedure) and Article 26 (Exchange of information) from the date of entry into force of the Arrangements, without regard to the taxable period to which the matter relates,

(b)in respect of taxes withheld at source, for amounts paid or credited on or after the first day of the third month next following the date on which the Arrangements enter into force,

(c)in Belarus, in respect of the other taxes, for taxes chargeable for any tax period beginning on or after the first day of January in the calendar year next following the date on which the Arrangements enter into force,

(d)in the United Kingdom:

(i)subject to paragraphs (a) and (b) above, in respect of income tax and capital gains tax, for any year of assessment beginning on or after the sixth day of April next following the date on which the Arrangements enter into force, and

(ii)in respect of corporation tax, for any financial year beginning on or after the first day of April next following the date on which the Arrangements enter into force.

The date of entry into force will, in due course, be published in the London, Edinburgh and Belfast Gazettes.

A Tax Information and Impact Note has not been produced for the Order as it gives effect to a double tax agreement. Double taxation agreements impose no obligations on taxpayers, rather they seek to eliminate double taxation and fiscal evasion.

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