The protocol to the 2000 tax treaty between Belarus and the United Arab Emirates entered into force on 1 May 2020. The protocol, signed 29 March 2019, is the first to amend the treaty and includes the following changes:

• Article 2 (Taxes Covered) is amended with respect to the Belarusian taxes covered and a paragraph is added, which includes that no provisions of the treaty shall affect the rig…