Page 10 - Central and Eastern European Transfer Pricing Review

10 | CEE Transfer Pricing Review

recipient of the management service can If extensive, is the competent
prove that services have been factually authority effective in obtaining
rendered; the expense is incurred for the double tax relief?
purpose of earning revenue and does not Experience in this is limited.
arise from a simple shifting of expenses
incurred at group level with no factual When may a taxpayer submit an
beneft to the recipient; and the expense adjustment to competent authority?
is not listed in Article 131 of the Tax There are no formal rules.
code of the Republic of Belarus, which
describes non-tax-deductible expenses. May a taxpayer go to competent
authority before paying tax?
Are management fees subject to
withholding? There are no formal rules regarding this.
Yes. Withholding tax regulations apply,
unless the double taxation treaty is in Advance pricing
force. Therefore, in practice, there is no arrangements
withholding tax on management fees for
countries with treaty protection. What APA options are available, if
any?
Are year-end transfer pricing Not applicable.
adjustments permitted?
Is there a fling fee for APAs?
Such adjustments are not prohibited. The
legislation does not provide for any rules Not applicable.
or restrictions related to the year-end
transfer pricing adjustments. Does the tax authority publish APA
data, either in the form of an annual
Other unique attributes? report or through the disclosure of
data in public forums?
None.
Not applicable.
Other recent Please provide some information
developments on how successful the APA program

None. is and whether there are any known
diffculties?
Tax treaty/double tax Not applicable.
resolution Language

What is the extent of the double tax In which language or languages can
treaty network? documentation be fled?
Extensive.
Belarusian or Russian.
KPMG in Belarus

Uladzimir Niescier
Tel: +375 17 306 08 03
Email: vnester@kpmg.by

As email addresses and phone numbers change
frequently, please email us at transferpricing@
kpmg.com if you are unable to contact us via the
information noted above.
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