{
  "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-belarus-order-1995/schedule/paragraph-5",
  "json_url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-belarus-order-1995/schedule/paragraph-5.json",
  "legislation": "uksi/1995/2706",
  "legislation_title": "The Double Taxation Relief (Taxes on Income) (Belarus) Order 1995",
  "legislation_url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-belarus-order-1995",
  "path": "schedule/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": "Wages, Salaries And Other Remuneration For Personal Services Payable By A Company Or Other Taxable Entity Which Is A Resident Of A Contracting State",
  "text": "In computing tax payable on its profits, there shall be allowed, to a company or other taxable entity which is resident of a Contracting State and which is wholly or partly owned by a resident or residents of the other Contracting State, a deduction for actual wages, salaries and other remuneration for personal services paid by the company or other entity and incurred for the purpose of its trade or business.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/2706/schedule/paragraph/5",
    "retrieved_at": "2026-10-29T12:59:48.945965+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}