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Ukraine Notifies Belarus of Decision to Terminate Tax Treaty — Orbitax Tax News & Alerts

Ukraine has notified Belarus of its decision to terminate the 1993 income and capital tax treaty between the two countries as per Law No. 2743-IX. Although the terms of the treaty provide that the termination would apply from 1 January 2024 given the timing of the notice, a letter from the Ministry of Foreign Affairs provides that the treaty ceased to be effective on 20 December 2022.