author_orbitax
Orbitax

Share This Article

Protocol to treaty between Belarus and Czech Republic – details

24 November 2011

|

Treaty Development

|

Belarus; Czech Republic

Details of the amending protocol signed on 11 August 2010, to the Belarus-Czech Republic income and capital tax treaty of 14 October 1996 have become available. The protocol was signed in the Czech, Belarusian and English languages, all texts being equally authentic. In case of divergences, however, the English text prevails. The amendments are summarized as follows: -   Art. 1 of the protocol changed Art. 2(3)(a) (Taxes Covered) of the treaty. Under the new paragraph, the following taxes will be covered for Belarus:       -   the tax on income; -   the tax on profits; -...