# The Double Taxation Relief (Taxes on Income) (Belarus) Order 1995, Paragraph 6: Withholding Tax


Each Contracting State shall endeavour to establish procedures to enable taxpayers to receive income dealt with under Articles 10, 11 and 12 without the imposition of withholding taxes where the Convention provides for taxation only in the state of residence. Where the Convention provides for taxation in the State where the income arises each State shall endeavour to establish procedures to enable taxpayers to receive income under deduction of tax at the rate provided for in the Convention. Where a claim is made by a taxpayer, tax withheld at source in a Contracting State at the rate provided for under domestic law shall be repaid in a timely manner where that tax is withheld at a rate in excess of that provided for under the terms of the Convention.
If the foregoing proposals are acceptable to the Government of the Republic of Belarus I have the honour to suggest that the present Note and Your Excellency’s reply to that effect shall be regarded as constituting an agreement between the two Governments in this matter which shall enter into force at the same time as the entry into force of the Convention.
I avail myself of this opportunity to extend to Your Excellency the assurance of my highest consideration.

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Source: https://www.legislation.gov.uk/uksi/1995/2706/schedule/paragraph/6 (the official version)
Page: https://openlegislation.uk/double-taxation-relief-taxes-on-income-belarus-order-1995/schedule/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.