Article 12 Royalties 　　1. Royalties arising a Contracting State and paid to a resident of the other Contracting State may be taxed in that other Contracting State. 　　2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the laws of that Contracting State, but if the recipient is the beneficial owner of the royalties, the tax so charged shall not exceed 10 per cent of the gross amount of the royalties. 　　3. The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films and films or tapes for radio or television broadcasting, any patent, know-how, trade mark, design or model, plan, secret formula. or process, or for the use of, or the right to use, industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience. 　　4. The provisions of paragraphs 1and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, or performs in that other Contracting State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply. 　　5. Royalties shall be deemed to arise in a Contracting State when the payer is the Government of that Contracting State, a local authority thereof or a resident of that Contracting State,Where, however, the person paying the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the liability to pay the royalties incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the Contracting State in which the permanent establishment or fixed base is situated. 　　6. Where , by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount, In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Agreement. 　　Article 13 Gains From the Alienation of Property 　　1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other Contracting State. 　　2. Gains from the alienation of property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or of movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise) or of such a fixed base, may be taxed in that other Contracting State. 　　3. Gains derived by an enterprise which is a resident of a Contracting State from the alienation of ships or aircraft operated in international traffic or movable property pertaining to the operation of such ships or aircraft, shall be taxable only in the Contracting State. 　　4. Gains from the alienation of any property other than that referred to in paragraphs 1 to 3, shall be taxable only in the Contracting State of which the alienator is a resident. 　　Article 14 Independent Personal Services 　　1. Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that Contracting State except in one of the following circumstances, when such income may also be taxed in the other Contracting State.: 　　(a) if he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities; in that case, only so much of the income as is attributable to that fixed base may be taxed in that other Contracting State; 　　(b) if his stay in the other Contracting State is for a period or periods exceeding in the aggregate 183 days within any 12 month; in that case, only so much of the income as is derived from his activities performed in that other Contracting State may be taxed in that other Contracting State. 　　2. The term "professional services" includes especially independent scientific, literary, artistic , educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants. 　　Article 15 Dependent Personal Services 　　1. Subject to the provisions of Articles 16, 18,19, 20 and 21, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that Contracting State unless the employment is exercised in the other Contracting State.. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other Contracting State. 　　2. Notwithstanding the provisions of paragraph 1, remuneration derived a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if : 　　(a) the recipient is present in the other Contracting State for a period or periods not exceeding in the aggregate 183 days in any 12-month period; and 　　(b) the remuneration is paid by , or on behalf of , an employer who is not a resident of the other Contracting State.; and 　　(c) the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other Contracting State. 　　3. Notwithstanding the provisions of paragraphs 1 and 2 of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated by an enterprise which is a resident of a Contracting State in international traffic, shall be taxable only in that State. Article 16 Directors' Fees Directors'fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors of a comparable which is a resident of the other Contracting State may be taxed in that other Contracting State. Article l7 Artistes and Athletes 1．Notwithstanding the provisions of Articles l4 and l5，income derived by a resident of a Contracting State as an entertainer， such as theatre， motion Picture， radio or television artiste， or a musician ， or as an athlete， from his personal activities as such exercised in the other Contracting State，may be taxed in that other Contracting State ． 2．Where income in respect of personal activities exercised by an entertainer or an athlete in his capacity as such accrues not to the entertainer or athlete himself but to another person, that income may, notwithstanding the provisions of Articles 7，14，and l5， be taxed in the Contracting State in which the activities of the entertainer or athlete are exercised. 3．Notwithstanding the provisions of paragraphs 1　and 2, income derived by entertainers or athletes who are residents of a Contracting State from the activities exercised in the other Contracting State under a plan of cultural exchange between the Governments of both Contracting States shall be exempt from tax in that other Contracting State . Article 18 Pensions 1. Subject to the Provisions of paragraph 2 of Article l9， pensions, and other similar remuneration paid to a resident of a Contracting state in consideration of past employment shall be taxable only in that Contracting State． 　 Article 19 Government Service 　1．(a) Remuneration， other than a pension， paid by the Government of a Contracting State or a local authority thereof to an individual in respect of services rendered to the Contracting State or a local authority thereof , in the discharge of the functions of a governmental nature, shall be taxable only in that Contracting State． 　　(b ) However, such remuneration shall be taxable only in the other Contracting State if the services are rendered in that other Contracting State and the individual is a resident of that other Contracting State who: 　　(i) is a national of that other Contracting State; or 　　(ii) did not become a resident of that other Contracting State solely for the purpose of rendering the services. 　　2.(a) Any pension paid by, or out of funds to which contributions are made by a Contracting State or a local authority thereof to an individual in respect of services rendered to that Contracting State or a local authority thereof, in the discharge of functions of a governmental nature, shall be taxable only in that Contracting State. 　　(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that other Contracting State. 　　3.The provisions of Articles 15, 16, 17 and 18 shall apply to remuneration and pensions in respect of services rendered in connection with a business carried on by a Contracting State or a local authority thereof. 　　Article 20 Teachers and Researchers 　　1. An individual who is, or immediately before visiting a Contracting State was, a resident of the other Contracting State and is present in the first-mentioned Contracting State for the purpose of teaching , giving lectures or conducting research which is adopted by the Government of the first-mentioned Contracting State at a university, college, school or educational institution or scientific research institution shall be exempt from tax in the first-mentioned Contracting State, for a period of two years from the date of his first arrival in the first-mentioned Contracting State, in respect of remuneration for such teaching, lectures or research. 　　Article 21 Students and Trainees 　　1. Where a student or trainee, who is a resident of a Contracting Stateor who was a resident of that State immediately before visiting the other Contracting State and who is temporarily present in that other State solely for the purpose of his education or training, receives payments from sources outside that other State for the purpose of his maintenance, education or training, those payments shall be exempt from tax in that other State. 　　2. In respect of grants, scholarships not covered by paragraph 1, a student or trainee described in paragraph 1 shall, in addition, be entitled during his education or training to the same exemptions, reliefs or reductions in respect of taxes available to residents of the State which he is visiting. 　　Article 22 Other Income 　　1.Items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Agreement shall be taxable only in that Contracting State. 　　2.The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined in paragraph 2 of Article 6, if the recipient of such income, being a resident of a Contracting State , carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other Contracting State independent permanent establishment situated therein, or performs in that other Contracting State independent personal services from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply. 　　Article 23 Property 　　1. Property represented by immovable property referred to in Article 6, owned by a resident of a Contracting State and situated in the other Contracting State, may be taxed in that other Contracting State. 　　2. Property represented by property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, may be taxed in that other Contracting State. 　　3. Property represented by ships and aircraft owned by an enterprise which is a resident of a Contracting State and operated in international traffic or by property pertaining to the operation of such ships and aircraft shall be taxable only in that Contracting State. 　　4. All other parts of property of a resident of a Contracting State shall be taxable only in that Contracting State. 　　Article 24 Methods for the Elimination of Double Taxation 　　1.In China, double taxation shall be eliminated as follows: 　　(a) Where a resident of China derives income from Belarus the amount of tax on that income payable in Belarus in accordance with the provisions of this Agreement, may be credited against the Chinese tax imposed on that resident. The amount of credit, however, shall not exceed the amount of the Chinese tax on that income computed in accordance with the taxation laws and regulations of China. 　　(b) Where the income derived from Belarus is a dividend paid by a company which is a resident of Belarus to a company which is a resident of China and which owns not less than 10 per cent of the shares of the company paying the dividend, the credit shall take into account the tax paid to Belarus by the company paying the dividend in respect of its income. 　　2. In Belarus, double taxation shall be eliminated as follows: 　　Where a resident of Belarus derived income or owns property which, in accordance with the provisions of this Agreement, may be taxed in China, Belarus shall allow: 　　(a) as a deduction from the tax on the income of that resident, an amount equal to the income tax paid in China; 　　(b)as a deduction from the tax on the property of that resident, an amount equal to the property tax paid in China. Such deduction in either case shall not, however, exceed that part of the income tax or property tax, as computed before the deduction is given, which is attributable, as the case may be, to the income or the property which may be taxed in China. 　　Article 25 Non-discrimination 　　1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that other Contracting State in the same circumstances are or may be subjected. The provisions of this paragraph shall, notwithstanding the provisions of Article 1, also apply to persons who are not residents of one or both of the Contracting State. 　　2. The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other Contracting State than the taxation levied on enterprises of that other Contracting State carrying on the same activities. The provisions of this paragraph shall not be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents. 　　3. Except where the provisions of paragraph 1 of Article 9, paragraph 7 or Article 11, or paragraph 6 of Article 12, apply, interest, royalties and other disbursements paid by an enterprise of a Contracting State to a resident of the other Contracting State shall , for the purpose of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first-mentioned State. Similarly, any for the purpose of determining the taxable property of such enterprise, be deductible under the same conditions as if they had been contracted to a resident of the first-mentioned State. 　　4.Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the firs-mentioned state to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-mentioned State are or may be subjected. 　　5. The provisions of this Article shall, notwithstanding the provisions of Article 2, apply to taxes of every kind and description. 　　Article 26 Mutual Agreement Procedure 　　1.Where a person considers that actions of one or both of the Contracting State result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of the remedies provided by the domestic law of those Contracting States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1　of Article 25, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Agreement. 　　2.The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the provisions of this Agreement. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting State. 　　3.The competent authorities of the Contracting State shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application or the Agreement. They may also consult together for the elimination of double taxation in cases not provided for in this Agreement. 　　4.The competent authorities of the Contracting State may communicate with each other directly for the purpose of reaching an agreement in the sense of paragraphs. When it seems advisable for reaching agreement, representatives of the competent authorities of the Contracting State may meet together for an oral exchange of opinions. 　　Article 27 Exchange of Information 　　1.The competent authorities of the Contracting State shall exchange such information as is necessary for carrying out the provisions of this Agreement or of the domestic laws of the Contracting State concerning taxes covered by the Agreement, in particular for the prevention of evasion of such taxes. The exchange of information is not restricted by Article 1. Any information received by a Contracting State shall be treated as secret and shall be disclosed only to persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the Agreement. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions. 　　2.In no case shall the provisions of paragraph 1 be construed so as to impose on a Contracting State the obligation.: 　　(a) to carry out administrative measures at variance with the laws and the administrative practice of that or of the other Contracting State; 　　(b)to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State; 　　(c)to supply information or documents which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy Article 28 Diplomatic Agents and Consular Officers 　　Nothing in this Agreement shall affect the fiscal privileges of diplomatic agents or consular officers under the general rules of international law or under the provisions of special agreements. 　　Article 29 Entry into Force 　　This Agreement shall enter into force on the thirtieth day after the date of the later notification in writing indicating the completion of internal legal procedures necessary for the entry into force of this Agreement ant its provisions shall have effect: 　　(a) in respect of taxes withheld at source, to income derived on or after 1 January in the calendar year next following that in which the Agreement enters into force; 　　(b) in respects of other taxes, to taxes chargeable for any taxable year beginning on or after 1 January in the calendar year next following that in which the Agreement enters into force. 　　Article 30 Termination 　　This Agreement shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Agreement, through diplomatic channels, by giving written notice of termination at least six months before the end of any calendar year following after the period of five years from the date on which the Agreement enters into force. In such evern, the Agreement shall cease to have effect. 　　(a) in respect of taxes withheld at source, to income derived on or after 1 January in the calendar year next following that in which the notice is given; 　　(b) in respect of other taxes, to taxes chargeable for any taxable year beginning on or after 1 January in the calendar year next following that in which the notice is given. 　　IN WITNESS WHEREOF, the undersigned, being duly authorized thereto, have signed this Agreement. 　　DONE in duplicate at Beijing this 17th day of January 1995 in the Chinese, Byelorussian and English languages, all texts being equally authentic. In case of divergence of interpretation, the English text shall prevail. For the Government of For the Government of The People's Republic of China the Republic of Belarus