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July 8, 2019
Transfer pricing rules in Belarus - Overview of the main Amendments in 2019
Law of the Republic of Belarus “On amendments and additions to certain laws of the Republic of Belarus” No. 159-3 of 30 December 2018 came into force on 1 January 2019. The Law stipulates amendments to the Tax Code of the Republic of Belarus by issuing a new edition of the Tax Code (the 2019 Tax Code). This Alert reviews the main amendments pertaining to the transfer pricing rules, which became effective in Belarus as of 1 January 2019.