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Transfer Pricing Card 2023
The most recent information on transfer pricing requirements in the Baltic States on the 2023 transfer pricing card. Available here: TRANSFER PRICING CARD 2023
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Personal income tax on dividends in Belarus. Differences in dividend taxation for Belarusian residents and non-residents
In Belarus dividends constitute income, which is generally taxed at a personal income tax rate of 13%. However, the tax payment procedure for dividends sourced in Belarus and from abroad differs. Dividends from Belarusian companies Belarus-sourced dividends are taxed in Belarus for both residents and non-residents. The good news is that no additional actions are […]