# The Double Taxation Relief (Taxes on Income) (Belarus) Order 1995, Paragraph 3: Wages, Salaries And Other Remuneration For Personal Services Payable By A Permanent Establishment Of A Resident Of A Contracting State


In computing tax payable on its profits, there shall be allowed to a permanent establishment of a resident of a Contracting State, a deduction for actual wages, salaries and other remuneration for personal services paid by the permanent establishment and incurred for the purpose of its trade or business.

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Source: https://www.legislation.gov.uk/uksi/1995/2706/schedule/paragraph/3 (the official version)
Page: https://openlegislation.uk/double-taxation-relief-taxes-on-income-belarus-order-1995/schedule/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.