The Belarus Ministry of Taxes and Duties has published Letter No. 4-2-21/00759 of 10 March 2023 concerning the taxation of foreign organizations operating in the territory of Belarus through a permanent establishment. The letter provides guidance considering changes in the Tax Code with effect from 1 January 2023, including in relation to the concepts of permanent establishment, registration obligations in relation to activities performed through a permanent establishment, tax return and other obligations for income tax and VAT, control measures and audits, etc. Letter No. 4-2-21/00759 updates and replaces Letter No. 4-2-15/00981 of 29 April 2021, which is no longer...