Belarus Approves Protocol to Tax Treaty with Pakistan

The Belarusian government announced on 29 April 2017 that the pending protocol to the 2004 income tax treaty with Pakistan has been approved by parliament. The protocol, signed 5 October 2016, is the first to amend the treaty and includes the following changes:

• Amends Article 2 (Taxes Covered) with respect to Belarusian taxes;
• Replaces Article 8 (Shipping and Air Transport) including expanded provisions;
• Amends Article 10 (Dividends) to increase the withholding tax rate from 10% to 11%; and
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