Belarus - Lebanon Tax Treaty

3. Property represented by ships and aircraft owned by a resident a State and operated in international traffic, and movable property pertaining to the operation of such means of transport shall be taxable only in that Contracting State.
4. All other elements of property of a resident of a Contracting State shall be taxable only in that State.

Article 22 Elimination of Double Taxation

1. In the case of Lebanon, double taxation shall be eliminated as follows:

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Where a resident of Lebanon derives income or items of income which under the law of Belarus and in accordance with this Convention may be taxed in Belarus, Lebanon shall allow as a credit against its tax on the income or items of income an amount equal to the tax paid in Belarus. The amount of credit, however, shall not exceed the amount of Lebanese tax on that income or items of income computed in accordance with the taxation laws and regulations of Lebanon.

2. In the case of Belarus, double taxation shall be eliminated as follows:

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Where a resident of Belarus derives income (profits) or owns property which, in accordance with the provisions of this Convention, may be taxed in Lebanon, Belarus shall allow: a) as a deduction from the tax on the income (profits) of that resident, an amount equal to the income (profits) tax paid in Lebanon; b) as a deduction from the tax on the immovable property of that resident, an amount equal to the tax on immovable property paid in Lebanon. Such deduction in either case shall not, however, exceed that part of the income (profits) tax or property tax, as computed before the deduction is given, which is attributable, as the case may be, to the income (profits) or the property which may be taxed in Lebanon.

Article 23 N0 Discrimination

1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or

more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, are or may be subjected, This provision shall, notwithstanding the provisions of Article 1, also apply to persons who are not residents of one or both of the Contracting States. 2. Stateless persons who are residents of a Contracting State shall not be subjected in either Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of the State concerned in the same circumstances are or may be subjected.

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3. The taxation on a permanent establishment which an enterprise of Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities. The provisions of this Article shall not be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents.
4. Except where the provisions of Article 9, paragraph 7 of Article II, or paragraph 6 of Article 12, apply, interest, royalties and other disbursements paid by an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first-mentioned State. Similarly, any debts of an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable property of such enterprise, be deductible under the same conditions as if they had been contracted to a resident of the first-mentioned State.
5. Enterprises of a Contracting State, the property of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-mentioned State are or may be subjected.

Article 24 Mutual Agreement Procedure

1. Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 23. to that of the Contracting State of which he is a

. The case must be presented within 3 years from the first of action resultina in taxation not in accordance with the provisions of the Convention.

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2. The competent authority shall endeavor, if the objection appears to it to be justified and if it is not itself able to alTive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States.
3. The competent authorities of the Contracting States shall endeavor to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of this Convention. They may also consult together for the elimination of double taxation in cases not provided for in the Convention.

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4. The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement, in the sense of the preceding paragraphs. When it seems advisable in order to reach agreement to have an oral exchange of opinions, such exchange may take place through a Commission consisting of representatives of the competent authorities of the Contracting States.

Article 25 Exchange of Information

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1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes covered by the Convention insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by Article 1. Any infolTl1ation received by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State , and shall be disclosed only to persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the Convention. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions.
2. In no case shall the provisions of paragraph 1 be construed so as to impose on a Contracting State the obligation: a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contractin :=>a State',

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b) to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State; c) to supply information which would disclose any business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (ordre public).

Article 26 Members of Diplomatic Missions and Consular Posts

Nothing in this Convention shall affect the tIscal privileges of members of diplomatic missions or consular posts under the general rules of international law or under the provisions of special agreements.

Article 27 Entry Into Force

This Convention shall enter into force on the 30th day after the date of the last notification indicating that both States have complied with the domestic legal procedures required in each State for its entry into force. The Convention shall apply:

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a) in respect of taxes withheld at the source, on income derived on or after the first day of January in the calendar year next following the year in which the Convention enters into force; and b) in respect of 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 year in which the Convention enters into force.

Article 28 Termination

I. This Convention shall remain in force until terminated by a Contracting State.

2. Either of the Contracting States may give to the other Contracting State, through diplomatic channels, written notice of termination on or before the thirtieth day of June in any calendar year from the fifth year following that in which the Convention entered into force. In such event, this Convention shall cease to have effect:

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a) in respect of taxes withheld at the source, on income derived on or after the first day of January in the calendar year next following the year in which the notice of termination is given; and b) in respect of 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 year in which the notice of termination is given.

IN WITNESS WHEREOF the undersigned, being duly authorised thereto by their respective Governments, have signed this Convention.

DONE at Beirut on the 19 th of June 2001, in two original copies, each in the Arabic, Belarusian and English languages, all texts being equally authentic. The text in the English language shall prevail in case of difference of interpretation.

For the Government of the Republic of Lebanon

For the Government of the Republic of Belarus