Belarus: Certain treaty claims suspended as of December 17, 2024 Withholding agents may not accept treaty claims for tax withholding on interest payments on credits, loans and other forms of indebtedness connected with the financing of trade made to residents of Belarus on or after December 17, 2024. The complete texts of the following tax treaty documents are available in Adobe PDF format. If you have problems opening the pdf document or viewing pages, download the latest version of Adobe Acrobat Reader. For further information on tax treaties refer also to the Treasury Department's Tax Treaty Documents page. Note: On December 17, 2024, the U.S. Department of the Treasury provided formal notice to the Republic of Belarus to confirm the suspension of the operation of paragraph 1, subparagraph (g), of Article III of the Convention, as it relates to Belarus, by mutual agreement. The suspension takes effect both for taxes withheld at source and in respect of other taxes as of December 17, 2024, and will continue until December 31, 2026, or earlier if mutually determined by the two governments. Income Tax Treaty PDF - 1973
