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Belarus Updates Guidance on Taxation of Foreign Organizations Operating Through a Permanent Establishment Including New 25% Tax Rate

|Approved Changes|Belarus
Belarus

The Belarus Ministry of Taxes and Duties has published Letter No. 4-2-21/00850 of 20 March 2024 concerning the taxation of foreign organizations operating in the territory of Belarus through a permanent establishment. The letter provides guidance in relation to the concepts of permanent establishment, registration obligations in relation to activities performed through a permanent establishment, tax return and other obligations for income tax and VAT, control measures and audits, etc. One of…

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