Protocol Amending the Agreement between the Government of the UNITED ARAB EMIRATES and the Government of the Republic of BELARUS for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Property

Article 1
Taxes Covered

In Article 2 of the Agreement:

1. Subparagraph (a) of paragraph 3 shall be replaced by the following:

   '(a) in the case of Belarus:

   1. the tax on income;

   2. the tax on profits;

   3. the income tax on individuals; and

   4. the tax on immovable property;

   (hereinafter referred to as 'Belarusian tax').';

2. To add a paragraph:

   '5. No provisions of this Agreement shall affect the right of either one of the Contracting States or of any of their local governments, or local authorities thereof to apply their domestic laws and regulations related to the taxation of income and profits derived from exploration, extraction, production of hydrocarbons and its associated products situated in the territory of the respective Contracting State, as the case may be.'.

Article 2
General Definitions

Subparagraph (i) of paragraph 3 of Article 3 of the Agreement shall be replaced by the following:

'(1) in the case of Belarus, the Ministry of Taxes and Duties of the Republic of Belarus or its authorized representative;

(2) in the case of the United Arab Emirates, the Ministry of Finance or its authorized representative.'.

Article 3
Resident