The Belarus Ministry of Taxes and Duties has published Letter No. 4-2-21/01461 of 18 April 2025 concerning the taxation of foreign organizations operating in the territory of Belarus through a permanent establishment. The letter updates and replaces Letter No. 4-2-21/00850 of 20 March 2024 effective 1 January 2025, providing guidance in relation to the concepts of permanent establishment, registration obligations in relation to activities performed through a permanent establishment, tax return and other obligations for income tax and VAT, control measures and audits, etc. One of the main updates concerns a requirement for foreign organizations to restructure existing PEs as...