Belarus Tax Ministry Clarifies Taxation of Nonresident Organizations Operating Through PEs

The Belarusian Ministry of Taxes and Duties April 21 posted guidance on the taxation of nonresident entities operating in Belarus through a permanent establishment (PE). Topics covered include: 1) clarification that PEs include a nonresident legal entity’s branch, or other permanent place of activity in Belarus, as well as organizations, or individuals, carrying out activities on their behalf with the power to enter into contracts; 2) registration requirements for nonresident organizations with a PE in Belarus; 3) requirements for calculating and submitting VAT through electronic invoices; 4) income tax offsets; 5) tax control measures, including audits; and 6) common tax ...