BELARUS NEWS AND ANALYSIS
DATE:
14/10/2009
Belarus: withholding tax on income of non-residents
Source: Sorainen Law Offices - The Belarusian withholding tax applies to certain types of income derived by non-resident companies (presumption is that these companies do not have a permanent establishment in Belarus) from sources in Belarus. The Law on Income and Profit Tax of December 22, 1991 determines withholding procedures, types of taxable income and other relevant cross-border taxation issues. If a foreign company is a resident of the country with which Belarus has an effective double tax treaty, then the favourable provisions of such treaty may be applied, provided that the non-resident has observed certain requirements.
Source:
http://www.linexlegal.com/content.php?content_id=121475
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