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Belarus Clarifies Withholding Tax Obligations on Fees Deducted from Online Sales Proceeds and Related Treaty Benefits

|Approved Changes|Belarus
Belarus

The Belarus Ministry of Taxes and Levies has recently issued guidance concerning withholding tax obligations and the application of relevant treaty benefits for fees paid to non-residents by Belarusian sellers for access to online sales platforms. In general, when Belarus sourced income derived by a non-resident is not attributed to a Belarusian PE, it is then subject to withholding tax, with t…

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