Belarus has introduced a number of changes regarding tax administration for permanent establishments (PEs) with effect from 1 January 2021. Some of the main changes concern foreign companies operating through multiple PEs in Belarus, including: Foreign companies can only register a PE if it opens a bank account at a Belarusian bank and submits a copy of a bank statement as proof along with other registration documents to the tax authority; Foreign companies can choose the specific tax authority where it will file its corporate tax return, such as the tax authority where one of its PEs is registered, and...