The Belarus Ministry of Taxes and Duties has announced that the income tax treaty with Jordan entered into force on 8 June 2026. The treaty, signed 16 December 2025, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Belarusian income tax, corporate income tax, and personal income tax. It covers Jordanian income tax.
Service PE
The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes servic…