Belarus releases guide on tax changes for 2024

31 December, 2023

On 27 December 2023, the Belarus Ministry of Taxes and Duties published a guidance concerning various tax changes for 2024. The tax changes were introduced through Law No. 327-Z of 27 December 2023 as published in the Official Gazette. The main

See More

Anguilla suspends exchange of tax information with Russia and Belarus

28 August, 2023

On 21 August 2023, the Government of Anguilla announced the suspension of exchanges and the sharing of tax information with Russia and Belarus in solidarity with the United Kingdom (UK) Government. Tax information is exchanged as part of a

See More

Belarus updates guidance on the taxation of foreign organizations operating through a PE

16 March, 2023

On 10 March 2023, the Ministry of Taxes and Duties of Belarus issued Guidance Letter No. No.4-2-21/00759 to clarify the taxation of foreign organizations operating in the territory of the Republic of Belarus through permanent establishments (PEs).

See More

Belarus issues law on various tax amendment

18 January, 2023

On 4 January 2023, Belarus published Law No. 230-Z in the Official Gazette amending various tax measures. The following are the key amendments to the tax code: From 1 January 2023, the deadline for submitting transfer pricing documentation to

See More

Belarus reduces tax rates for the High-Tech Park

02 August, 2022

Recently, Belarus reduced the tax rates on gross income for the companies’ residents of the High-Tech Park. The rate is reduced to 1% from 2%. On 7 April 2022, by the Resolution of the Council of Ministers No. 178, the rate was increased to 2%

See More

Belarus: Tax and Duties Ministry clarifies the taxation of PEs in Belarus

06 May, 2021

On 29 April 2021, the Tax and Duties Ministry of the Republic of Belarus has issued Guidance Letter No. 4-2-15/00981 to clarify the taxation of foreign organizations operating in the territory of the Republic of Belarus through permanent

See More

Belarus is set to join the Inclusive Framework on BEPS

19 October, 2020

On 14 October 2020, Belarus has published Resolution No. 590 on the National Legal Internet Portal, through which Belarus is set to join the Global Forum on Transparency and Exchange of Information for Tax Purposes. The decision was formalized in

See More

Hong Kong-Belarus tax treaty enter into force

06 December, 2017

On 30 November 2017, the income and capital tax treaty between Hong Kong and Belarus entered into force. The agreement was signed on 16 January 2017. It will be in effect in Hong Kong for any year of assessment beginning on or after April 1, 2018.

See More

DTA signs between Belarus and UK

27 September, 2017

On 26 September 2017, the Double Taxation Agreement (DTA) between Belarus and the United Kingdom was signed, in Minsk. Once in force and effective, the new treaty will replace the existing DTA of 1985. The agreement contains Dividends rate 5%,

See More

DTA between Belarus and Ecuador enters into force

27 September, 2017

On 16 August 2017, the Double Taxation Agreement (DTA) between Belarus and Ecuador was entered into force and it will apply from 1 January 2018. On 25 September 2017, Ministry of Taxes and Levies of Belarus announced it in their website. The

See More

Ecuador ratifies DTA with Belarus

03 August, 2017

On 27 July 2017, according to Decree No. 95, the President of Ecuador ratified the Double Taxation Agreement (DTA) with

See More

Hong Kong: IRD gazettes orders on treaties with Latvia, Belarus and Pakistan

03 July, 2017

Three orders made by the Chief Executive in Council under the Inland Revenue Ordinance to implement the Comprehensive Agreements for the Avoidance of Double Taxation (CDTAs) with Latvia, Belarus and Pakistan respectively were gazetted on June 30

See More

Belarus ratifies tax treaty with Hong Kong

05 June, 2017

On 3 May 2017, the government of Belarus ratified the agreement with Hong Kong for the avoidance of double taxation. The agreement was signed on 16 January 2017 and was adopted by the Belarus House of Representatives on April 19, 2017. The agreement

See More

Protocol to treaty between Armenia and Belarus enters into force

25 January, 2017

The amending protocol to a treaty between Armenia and Belarus has entered into force on 26 December 2016. It was signed on 19 May 2016 for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. The

See More

Belarus and the United States signed a Foreign Account Tax Compliance Act (FATCA) Agreement

25 March, 2015

Belarus and the United States signed a Foreign Account Tax Compliance Act (FATCA) Agreement on 20 March 2015 More specifically, Belarus and the United States signed a Model 1 Agreement. Under the agreement, Foreign Financial Institutions (FFIs) in

See More

DTA between Belarus and Malaysia initialed

19 March, 2015

Malaysia and Belarus initialed a tax treaty following successful negotiations held from 10 to 13 March 2015 in Malaysia. Once signed, in force and effective, the new treaty will replace the former USSR - Malaysia Income Tax Treaty

See More