The Belarus Ministry of Taxes and Duties has published Letter No. 2-2-10/01852 of 20 August 2021 concerning the deductibility of salary expenses for employees working remotely outside Belarus. The letter provides that salary expenses are generally included in the cost of production and sale of goods, works, and services (i.e., are deductible) where an employee is employed under an employment contract allowed by law. Further, no deductibility restriction is imposed based on the place where the work is performed, such as working remotely. However, salary expenses are not deductible if an employee's activities are not related to the production and...