On 3 May 2019, the Supreme Court of Belarus issued a notice on instructions given to lower courts for the application of the country's general anti-avoidance rule (GAAR) under paragraph 4 of Article 33 of the Tax Code. The instructions have been given in light of Presidential Decree No. 151 of 18 April 2019, which amends past decrees in relation to the GAAR with effect from 1 January 2019. The instructions include that in accordance with paragraph 4 of Article 33 of the Tax Code, the tax base and (or) the amount of tax payable (offset, refunded) according to the...