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Chapter DT3301A

Document Cited in Related
Vincent
Published date20 May 2016
Record NumberDT3301A
CourtHM Revenue & Customs
IssuerHM Revenue & Customs

Page 3: Treaty summary

The table summarises the provisions of the treaty in force. Where a percentage rate is shown, this rate is the ‘treaty rate’ and does not reflect taxes chargeable under the domestic law of either state before relief is given under the provisions of the treaty. The ‘treaty rate’ is the maximum rate at which the UK and Belarus are permitted to tax income in the relevant categories under the treaty. Rates chargeable under the domestic law of either state may be higher or lower.

In all cases other conditions for relief (e.g. beneficial ownership) will have to be met before relief is due under the treaty. The text of the treaty itself should be consulted for the full details.

Portfolio dividends 5% Article 10
Dividends on direct investments 5% Article 10
Conditions for lower rate on dividends on direct investments Not applicable – 5% rate applies to all dividends other than property income dividends Article 10
Property income dividends 15% Article 10
Interest 5% (Note 1) Article 11
Royalties 5% (Note 2) Article 12
Government pensions Taxable only in Belarus unless the individual is a resident of, and a national of, the UK Article 18
Other pensions/annuities Taxable only in the UK Article 17
Arbitration No (Note 3) Article 24

Note 1: Interest paid in...

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