in Belarus. (i) in respect of taxes withheld at source, to income derived on or after 1 January of the calendar year next following the year in which the Agreement enters into force; (ii) in respect of other taxes, to taxes chargeable for any tax period beginning on or after 1 January of the calendar year next following the year in which the Agreement enters into force; and (iii) in respect of Article 25, for requests made on or after the date of entry into force concerning information for taxes relating to taxable periods beginning on or after 1 January of the calendar year next following the date on which the Agreement enters into force; or where there is no taxable period, for all charges to tax arising on or after 1 January of the calendar year next following the date on which the Agreement enters into force.
Appears in 4 contracts
Samples: Agreement for the Avoidance of Double Taxation, Income Tax Agreement, Agreement for the Avoidance of Double Taxation
