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Please use this identifier to cite or link to this item: https://elib.bsu.by/handle/123456789/31771
Title: Правовое регулирование налогообложения иностранных граждан в Республике Беларусь
Other Titles: Legal Regulation of Taxation of Foreign Nationals in the Republic of Belarus (Ivan Saleev)
Authors: Салеев, Иван Вадимович
Keywords: ЭБ БГУ::ОБЩЕСТВЕННЫЕ НАУКИ::Государство и право. Юридические науки
ЭБ БГУ::ОБЩЕСТВЕННЫЕ НАУКИ::Экономика и экономические науки
Issue Date: 2003
Publisher: Международное общественное объединение по изучению ООН и информационно-образовательным программам
Citation: Белорусский журнал международного права и международных отношений. — 2003. — № 4
Abstract: Taxation of foreign nationals in the Republic of Belarus is a topical though underdeveloped issue. Historically, there was not much practice of taxation of foreign citizens in Belarus, and it is only recently that practice started to grow. The author analyzes the main concepts related to taxation of foreign nationals. Those foreigners who are tax residents of the Republic of Belarus are paying taxes in the same way as the citizens of Belarus, including taxation of income received outside of the Belarusian territory. Other foreign citizens (i. e. those who are not considered tax residents of Belarus) are taxed only it is with regard to income obtained from the source located on the territory of Belarus. The author reviews different tax rates applicable to the income of foreign nationals and the necessity to file tax declarations in the appropriate cases (if any). There are two types of tax declarations that have to be filed in certain circumstances: these are the annual tax return and the ad hoc declaration. Finally, the author discusses the impact of the international tax treaties concluded by the Republic of Belarus on the regime of taxation of foreign citizens and gives practical examples.
Description: Раздел "Международное право", рубрика "Международное частное право"
URI: http://elib.bsu.by/handle/123456789/31771
Appears in Collections:Белорусский журнал международного права и международных отношений. — 2003. — № 4

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