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Untd A Emirates - Belarus Tax Treaty (as amended by 2019 protocol) — Orbitax Tax Hub

Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.

ARTICLE 28

Entry into Force

(1) This Agreement shall enter into force after the Contracting States notify each other that all the necessary domestic procedures have been complied.

(2) This Agreement shall enter in to force fifteen days after the date of the notifications, referred to in paragraph (1) of this Article and its provisions shall have effect:

  • (a) in respect of taxes withheld at source, on income derived on or after 1 January in the calendar year next following the year in which the Agreement enters into force;
  • (b) in respect of taxes for taxes chargeable for any tax period beginning on or after 1 January in the calendar year next following the year in which the Agreement enters into force.