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