The income and capital tax treaty between Belarus and Zimbabwe was signed on 31 January 2023. The treaty is the first of its kind between the two countries. Taxes Covered The treaty covers Belarussian tax on income, tax on profits, income tax on individuals, and tax on immovable property (real estate tax). It covers Zimbabwe income tax, non-residents' shareholders' tax, non-residents' tax on interest, non-residents' tax on technical service fees, non-residents' tax on royalties, and capital gains tax. Service PE The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services in a...