The income and capital tax treaty between Belarus and United Kingdom entered into force 27 July 2018. The treaty replaces the 1985 tax treaty between the UK and the former Soviet Union as it applies in respect of Belarus and the UK. Taxes Covered The treaty covers Belarusian tax on income, tax on profits, income tax on individuals, and tax on immovable property. It covers UK income tax, corporation tax, and capital gains tax. Withholding Tax Rates Dividends - 5% in general, although a 15% rate applies to dividends paid out of income (including gains) derived directly or indirectly from...