On 22 January 2016, Belarus published Edict No. 14/2016 in the Official Gazette. Edict 14 amends Edict No. 488/2012, which concerns the countering of tax evasion through artificial transactions structures. Under Edict 14, if a financial investigator of the State Control Committee discovers an artificial transaction structure that has resulted in an illegal underpayment of tax, the investigator …