Belarus: tax treaties
Tax treaties and related documents between the UK and Belarus.
Documents
Details
The 2017 UK-Belarus Double Taxation Convention was signed on 26 September 2017 and entered into force on 27 July 2018.
It takes effect in the UK for:
- taxes withheld at source, for amounts paid or credited on or after 1 October 2018
- Income Tax and Capital Gains Tax, for any year of assessment beginning on or after 6 April 2019
- Corporation Tax, for any financial year beginning on or after 1 April 2019
It takes effect in Belarus for:
- taxes withheld at source, on income derived or credited on or after 1 October 2018
- other taxes, for taxes chargeable for any tax period beginning on or after 1 January 2019
The Convention between the UK and the USSR, signed on 31 July 1985, ceases to apply to Belarus from those dates.
Last updated 10 August 2018 + show all updates
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The 2017 Belarus-UK Double Taxation Convention – in force has been added.
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The 2017 Belarus-UK Double Taxation Convention has been added.
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First published.