2017 Belarus UK Double Taxation Convention enters into force
Released 9 August 2018
The 2017 UK and Belarus Double Taxation Convention, signed on 26 September 2017, entered into force on 27 July 2018.
The Convention takes effect in the UK for:
•taxes withheld at source for amounts paid or credited on or after 1 October 2018;
•income tax and capital gains tax for any year of assessment beginning on or after 6 April 2019; and
•corporation tax for any financial year beginning on or after 1 April 2019.
It takes effect in Belarus for:
•taxes withheld at source on income derived or credited on or after 1 October 2018; and
•other taxes for taxes chargeable for any tax period beginning on or after 1 January 2019.
The Convention between the UK and the USSR, signed on 31 July 1985, ceases to apply to Belarus from those dates.