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Corporate income tax changes – 2012

|Approved Changes|Belarus
Belarus

The Law No. 330-Z of 30 December 2011 introduced a number of changes to chapter 14 (Corporate Income Tax) of the Tax Code. The changes, unless otherwise indicated, came into effect on 1 January 2012.

The major changes are summarized as follows:

-   The general rate of corporate income tax has been decreased from …

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