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Belarus Approves Pending Protocol to Tax Treaty with Armenia — Orbitax Tax News & Alerts

On 29 November 2016, the Belarus Chamber of Representatives approved the law to ratify the pending protocol to the 2000 income tax treaty with Armenia. The protocol, signed 19 May 2016, reportedly amends Article 2 (Taxes Covered), Article 3 (General Definitions), and Article 26 (Exchange of Information), and adds an article on assistance in the collection of taxes.

The protocol is the first to amend the treaty and will enter into force after the ratification instruments are exchanged.