Agreement between Belarus and Ukraine for the avoidance of double taxation dated 24 December 1993 entered into force on 30 January 1995 (ratified by the Law of Ukraine # 306 dated 20 December 1994).
Article 10 (Dividends):
Paragraph 2. Dividends may be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that State, but if the recipient is the beneficial owner of the dividends the tax so charged shall not exceed 15 % of the gross amount of the dividends.
Article 11 (Interest):
Paragraph 2. Interest may be taxed in the Contracting State in which it arises and according to the laws of that State, but if the recipient is the beneficial owner of the interest the tax so charged shall not exceed 10 % of the gross amount of the interest.
Article 12 (Royalties):
Paragraph 2. Royalties may be taxed in the Contracting State in which they arise, and according to the laws of that State, but if the recipient is the beneficial owner of the royalties the tax so charged shall not exceed 15 %.
