On 26 April 2019, The Belarusian Ministry of Taxes and Duties published a sample form for advanced pricing agreements (APAs). The form includes sections for the transactions covered and transfer pricing applied, the obligations of the parties (taxpayer/Ministry), circumstances for amending the APA, the term of the agreement, its modification, and termination, and final clauses. From 1 January 2019, taxpayers may enter into an APA with the Ministry if classified as a large taxpayer or when annual controlled transactions exceed BYN 2 million. The standard term of an APA is up to three years, although this may be extended an...