The Czech Ministry of Finance has published Financial Bulletin No. 4/2024, which provides guidance concerning the suspension of certain provisions of the 1996 income and capital tax treaty with Belarus. As previously reported, Belarus suspended the articles concerning dividends, interest, and capital gains in its tax treaties with 27 countries, including Articles 10 (Dividends), 11 (Interest), and 13 (Capital Gains) of the tax treaty with the Czech Republic. The articles are suspended in Belarus with effect from 1 June 2024 to 31 December 2026. Financial Bulletin No. 4/2024 confirms that the articles are also suspended during the same period in...