DT3300 - Double Taxation Relief Manual: Guidance by Country: Belarus: Agreements in force
Title: Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of Belarus for the Elimination of Double Taxation with Respect to Taxes on Income and on Capital and the Prevention of Tax Evasion and Avoidance
Signed: 26 September 2017
Statutory Instrument number: SI 2018 No 778
Entered into force: 27 July 2018
Has effect:
- in Belarus from 1 October 2018 for withholding taxes and for taxes chargeable for any tax period beginning on or after 1 January 2019
- in the UK, in respect of income tax and capital gains tax, from 6 April 2019; in respect of corporation tax, from 1 April 2019
The former USSR agreement (SI 1986 No. 224) applied until the dates from which the above agreement had effect.
The text of the convention currently in force can be found at the following link: https://www.gov.uk/government/publications/belarus-tax-treaties