Belarus has published Edict No. 9 of 10 January 2020, which establishes an environmental tax on the transport of oil and oil products through pipelines located in Belarus. The tax is levied at a rate of BYN 0.35 per ton of oil or oil products per 100 kilometers of pipeline transport and is non-deductible for corporate tax purposes. Further, a 50% corporate income tax rate is established on companies transporting oil and oil products through pipelines in Belarus.
The new taxes are effective …