As {News-2016-02-02/A/2- previously reported}, amendments to the Belarus Tax Code were adopted on 30 December 2015, and entered into force on 1 January 2016. Included in the amendments is a change in the definition of service permanent establishment (PE) and the determination of taxable profit of a PE.
Service PE
Under the new definition, a service PE will be deemed constituted in Belarus if a foreign enterprise furnishes services in the country for a period of 90 days within any 12-month…