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<h3>Tax Rates</h3><table><thead><tr><th>Item</th><th>Article reference</th><th>Applicable Rates</th><th>Comments</th></tr></thead><tbody><tr><td>Dividends</td><td>Article 5</td><td>0% (residence state only)</td><td>Applicable if beneficial owner is the government of the other Contracting State; the Central (National) Bank of the other Contracting State; the Development Bank of Belarus; Abu Dhabi Investment Authority; Dubai Investment Corporation; Mubadala Development Company; or any other wholly or mainly owned public companies or funds which shall be agreed from time to time upon by the governments of the Contracting States through exchange of letters via diplomatic channels.</td></tr><tr><td>Interest</td><td>Not provided</td><td>Not provided</td><td></td></tr></tbody></table>

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

The Government of the United Arab Emirates and the Government of the Republic of Belarus, desiring to conclude a Protocol amending the Agreement between the Government of the Republic of Belarus and the Government of the United Arab Emirates for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on property, signed at Dubai on 27 February, 2000 (hereinafter referred to as the 'Agreement'), have agreed as follows: