A webinar on the topic “Income tax of a foreign organization – 2020. Beneficial owner of income. Taxation of representations and permanent establishments» was held on 15 October 2020

The webinar was organized by the Association of Taxpayers (Republic of Belarus).

The practical issues on taxation of income in foreign organizations that do not operate in the Republic of Belarus through a permanent establishment, but receive income from its sources (hereinafter - income tax) were considered during the webinar. The participants got answers to such questions as: from what income of non-residents should income tax be withheld, whether it is possible to apply reliefs (according to Belarusian legislation or according to an international agreement), how to reflect this in the income tax return. They will figure out in what cases a permanent establishment of a foreign organization arises, what tax obligations arise from representations and permanent establishments.

15 specialists from enterprises of the Republic of Belarus took place in the webinar.