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  • Article

    Change In Taxation

    When determining the tax base of income tax from individuals, income received in the form of insurance compensation and (or) insurance coverage in connection...
    BelarusTax
    GRATA International
    GRATA International
  • Article

    New Framing For Holdings Activities

    Since April 10, 2021 the new Presidential Decree on Holdings activity is entering into force. It widens the powers of the Holding's managing companies such as approval of business-plans on development of subsidiary companies.
    BelarusTax
    GRATA International
    GRATA International
  • Article

    In Belarus, Residents Of EEU Member States Will Have To Pay VAT On Services Rendered In Electronic Form

On May 5, 2023 Belarus ratified the Protocol amending the EEU Treaty on the procedure for levying indirect taxes when rendering services in electronic form.
BelarusTax
GRATA International
GRATA International
  • Article

    Tax Control And Appealing Its Results In Belarus

    Belarusian legislation regulates the procedure of tax control actions with two legal acts...
    BelarusTax
    GRATA International
    GRATA International
  • Article

    In Belarus, Completing Projects Funded By The International Financial Institutions Is Underway

    On September 8, 2023, the Edict of the President of the Republic of Belarus No. 282 "On Project Completion" came into effect in the Republic of Belarus.
    BelarusFinance and Banking
    GRATA International
    GRATA International
  • Article

    Offshore Tax In Belarus: From Calculation To Payment

    Working with companies from offshore zones provides additional obligations for Belarusian counterparties and requires certain control.
    BelarusCorporate/Commercial Law
    GRATA International
    GRATA International
  • Article

    On Amendments To The Tax Legislation

    Tax legislation in Belarus amends every year. Part of the amendments, which will come into force in 2023, were adopted by the Tax Code of Belarus in 2022, the second part is currently...
    BelarusTax
    GRATA International
    GRATA International
  • Article

    Tax And Legal Implications Of Engaging Freelancers For Businesses In Belarus

    When engaging freelancers, businesses face the risk of additional assessment of social security contributions payable to the Social Protection Fund at a rate of 35%, personal income tax at a rate...
    BelarusTax
    GRATA International
    GRATA International
  • Article

    New Tax Code – Repeal Of Benefits, A New Tax, And Adjustments To The Provisions Taking Into Account The Practice Of Application

    On January 1, 2021, a new version of the Tax Code began to operate in Belarus. Its main changes are as follows.
    BelarusTax
    GRATA International
    GRATA International
  • Article

    Fin-Tech Changes: Operating Online Importation Services And Improving Individual Lessees' Protection

    Edict of the President of the Republic of Belarus No. 196 was published "On online importation services and leasing activities" was published on May 28, 2021. We have scrutinised the alterations...
    BelarusTax
    REVERA
    REVERA
  • Article

    Specifics Of Taxation Of Electronic Services In Belarus

    "Electronically supplied services" means services provided through the Internet in an automated manner using information technologies, including with the involvement of a payment...
    BelarusTax
    GRATA International
    GRATA International
  • Article

    Doing Business In «Great Stone» 2018

    The first and the main question asked by any investor getting to know a new ‘special economic zone' — is why he needs exactly this place for doing business.
    BelarusTax
    REVERA
    REVERA
  • Article

    Tax System Of The Republic Of Belarus In 2021

    The Tax Code (comprising the Primary Part and the Special Part) is the principal legal act that regulates the system of taxes and duties levied to the national and local budgets, the main principles of taxation in the Republic of Belarus, ...
    BelarusTax
    REVERA
    REVERA
  • Article

    Changes In The Tax Code

    On January 1, 2022, changes to the Tax Code came into force. Tax legislation will be amended in several stages...
    BelarusTax
    GRATA International
    GRATA International
  • Article

    Specifics Of Application Of Double Taxation Treaties In Belarus

    Belarus has concluded over 70 Double Tax Treaties (DTTs). These treaties are in force with countries including, among others, Austria, Azerbaijan, Armenia, Bangladesh, Bahrain, Belgium, Bulgaria...
    BelarusTax
    GRATA International
    GRATA International
  • Article

    The Employment Of Remote Foreign Worker In Belarus

    The Belarusian labour law provides for the possibility to conclude labour agreements for remote work.
    BelarusEmployment and HR
    GRATA International
    GRATA International
  • Article

    Налоговые Последствия Банкротства В Беларуси

    В ходе процедуры банкротства должник уплачивает текущие налоговые платежи. Налог
    BelarusTax
    GRATA International
    GRATA International
  • Article

    Налоговый контроль и обжалование его результатов в Беларуси

    Порядок проведения налоговых проверок в Беларуси регламентирован двумя законод&#
    BelarusTax
    GRATA International
    GRATA International
  • Article

    Налогообложение электронных услуг в Беларуси

    Под услугами в электронной форме понимаются услуги, оказанные через сеть Интернет автоматизированно с использованием информационных технологий...
    BelarusTax
    GRATA International
    GRATA International
  • Showing 1–19 of 19 results

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