The pending protocol to the 2000 tax treaty between Belarus and the United Arab Emirates was signed on 29 March 2019. It is the first to amend the treaty and includes the following changes:
- Article 2 (Taxes Covered) is amended with respect to the Belarusian taxes covered and a paragraph is added, which includes that no provisions of the treaty shall affect the right of either one of the Contracting States or of any of their local governments, or local authorities thereof to apply their domes…