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Tax Treaty between Belarus and Ecuador has Entered into Force

02 October 2017

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Treaty Development

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Belarus-Ecuador

The Belarus Ministry of Taxes and Levies has announced that the income and capital tax treaty with Ecuador entered into force on 16 August 2017. The treaty, signed 27 January 2016, is the first of its kind between the two countries. Taxes Covered The treaty covers Belarusian tax on income, tax on profits, income tax on individuals, and property tax. It covers Ecuador income tax and property tax. Service PE The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services within a Contracting State through employees or other engaged personnel for the...