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Belarus: tax exemptions for cultural activities

It has been reported that per 1 July 2011 Decree 145 has introduced certain tax exemptions into the Belarus tax legislation. Pursuant to the Decree entities that carry on certain cultural activities in Belarus will be exempt from corporate income tax. These activities include: production and distribution or movies, theatrical activities, organization of concerts, arts, museums, theatres and entertainment parks. In addition donations by legal entities will be tax deductible up to 10% of the entity?s gross income, and for certain activities also VAT exemptions will be introduced. Properties belonging to entities active in the area of culture may also become exempt from real estate and land taxes.
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The editors of  the Journal Sports Law & Taxation are Professor Ian Blackshaw and Dr Rijkele Betten, with specialist contributions from the world's leading practitioners and academics in the sports law and taxation fields.

The Editors

Managing editor
Dr. Rijkele Betten

Consulting editor
Prof. Dr. Ian S. Blackshaw

Editorial board

Prof. Guglielmo Maisto
Maisto e Associati, Milano

Dr. Dick Molenaar
All Arts Tax Advisors, Rotterdam


Mr. Kevin Offer
Hardwick & Morris LLP, London

Mr. Mario Tenore
Maisto e Associati, Milano


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