The Belarusian Ministry of Finance recently published draft legislation that includes a number of amendments to the Tax Code. Main changes include: The definition of related parties is clarified to include at least 20% direct or indirect capital ownership; The reduced corporate tax rate of 5% on IT-related profits of qualifying members of specified scientific and technological associations is abolished; The right to appeal a decision of the tax authority is expanded to include persons affected by a decision that are not the taxpayer in the case concerned; and An online taxpayer portal will be established for the purpose of...