The Belarus Ministry of Taxes and Duties issued a release on 1 August 2022 announcing the entry into force of Council of Ministers Decree No. 465 of 15 July 2022 on the application of paragraph 4 of Article 33 of the Tax Code, which contains the country's general anti-avoidance rule (GAAR). The Decree entered into force on 20 July 2022. The release notes that the GAAR provides that the tax ba…