On 23 April 2015, officials from Belarus and Georgia signed an income and capital tax treaty. The treaty is the first of its kind between the two counties. Taxes Covered The treaty covers Belarusian tax on income, tax on profits, income tax on individuals and tax on immovable property. It covers Georgian profit tax, income tax and property tax. Withholding Tax Rates Dividends - 5% if the beneficial owner is a company directly holding at least 25% of the paying company's capital; otherwise 10% Interest - 5% Royalties - 5% Capital Gains The following capital gains derived by a resident...