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United States - Belarus Tax Treaty (1973) — 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.


Taxes Covered

(1) The taxes which are the subject of this Convention are:

  • (a) In the case of the Union of Soviet Socialist Republics, taxes and dues provided for by the All-Union legislation;
  • (b) In the case of the United States of America, taxes and dues provided for by the Internal Revenue Code.

(2) This Convention shall also apply to taxes and dues substantially similar to those covered by paragraph 1, which are imposed in addition to, or in place of, existing taxes and dues after the signature of this Convention.