On 10 January 2020, a 19 December 2019 decision of the Belarus Supreme Court was published regarding the application of the Tax Code. Key points include: Tax treaty provisions have priority over the provisions of the Tax Code; There is a bona fide presumption of taxpayer actions, with the burden of proof on the tax authority to prove otherwise; Where there is legal uncertainty regarding provisions of the Tax Code, such provisions should be interpreted in favor of a taxpayer; and In cases involving the application of the general anti-avoidance rule, courts are obliged to review not only legal aspects,...