The Belarus Ministry of Taxes and Duties has published guidance on various tax changes for 2023. Some of the main corporate income tax changes include the following:   The standard corporate income tax rate is increased from 18% to 20%, along with the repeal of the additional local tax of up to 2%; With effect from 1 January 2023 to 1 January 2025 a 30% corporate income tax rate applies for cellular mobile telecommunications operators and commercial microfinance organizations in respect of profits received from microfinance activities. The tax rate on dividends paid to foreign organizations is increased from 12% to...