Belarus has 72 tax agreements in force, as reported in its response to the Peer Review questionnaire. Two of those agreements comply with the minimum standard.

Belarus has not signed the MLI.

Belarus is implementing the minimum standard through the inclusion of the preamble statement and the PPT.

In their responses to the Peer Review questionnaire, Germany, Italy and Japan indicated that their agreements with Belarus did not give rise to material treaty shopping concerns for their respective jurisdictions.

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