{"id":58999,"date":"2024-04-25T17:46:18","date_gmt":"2024-04-25T14:46:18","guid":{"rendered":"https:\/\/ambylegal.by\/news\/suspension-of-tax-agreements-with-unfriendly-countries\/"},"modified":"2024-04-25T17:46:18","modified_gmt":"2024-04-25T14:46:18","slug":"suspension-of-tax-agreements-with-unfriendly-countries","status":"publish","type":"post","link":"https:\/\/ambylegal.by\/pt\/news\/suspension-of-tax-agreements-with-unfriendly-countries\/","title":{"rendered":"Suspens\u00e3o de acordos fiscais com pa\u00edses n\u00e3o amigos. O que esperar?"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_89 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<div class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">Table of Contents<\/div>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ambylegal.by\/pt\/news\/suspension-of-tax-agreements-with-unfriendly-countries\/#Que_paises_sao_considerados_nao_amigos\" >Que pa\u00edses s\u00e3o considerados n\u00e3o amigos<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ambylegal.by\/pt\/news\/suspension-of-tax-agreements-with-unfriendly-countries\/#Qual_e_a_essencia_dos_acordos_fiscais_internacionais\" >Qual \u00e9 a ess\u00eancia dos acordos fiscais internacionais?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ambylegal.by\/pt\/news\/suspension-of-tax-agreements-with-unfriendly-countries\/#Para_que_tipo_de_rendimentos_eram_previstos_beneficios_fiscais\" >Para que tipo de rendimentos eram previstos benef\u00edcios fiscais&nbsp;<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ambylegal.by\/pt\/news\/suspension-of-tax-agreements-with-unfriendly-countries\/#O_que_significa_a_suspensao_dos_acordos_fiscais\" >O que significa a suspens\u00e3o dos acordos fiscais?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ambylegal.by\/pt\/news\/suspension-of-tax-agreements-with-unfriendly-countries\/#Particularidades_da_tributacao_de_dividendos_recebidos_por_particulares_de_Estados_nao_amigos\" >Particularidades da tributa\u00e7\u00e3o de dividendos recebidos por particulares de Estados n\u00e3o amigos<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ambylegal.by\/pt\/news\/suspension-of-tax-agreements-with-unfriendly-countries\/#Particularidades_da_tributacao_de_remuneracoes_de_membros_do_Conselho_de_Administracao_de_empresas\" >Particularidades da tributa\u00e7\u00e3o de remunera\u00e7\u00f5es de membros do Conselho de Administra\u00e7\u00e3o de empresas<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ambylegal.by\/pt\/news\/suspension-of-tax-agreements-with-unfriendly-countries\/#Prazo_de_vigencia_das_restricoes_fiscais\" >Prazo de vig\u00eancia das restri\u00e7\u00f5es fiscais<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ambylegal.by\/pt\/news\/suspension-of-tax-agreements-with-unfriendly-countries\/#O_que_farao_os_Estados_nao_amigos_em_relacao_aos_acordos_fiscais\" >O que far\u00e3o os Estados n\u00e3o amigos em rela\u00e7\u00e3o aos acordos fiscais<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ambylegal.by\/pt\/news\/suspension-of-tax-agreements-with-unfriendly-countries\/#Contacte-nos\" >Contacte-nos&nbsp;<\/a><\/li><\/ul><\/nav><\/div>\n\n<p class=\"wp-block-paragraph\">A assinatura de acordos de dupla tributa\u00e7\u00e3o com outros pa\u00edses desenvolve as rela\u00e7\u00f5es econ\u00f3micas. No entanto, a decis\u00e3o da Bielorr\u00fassia de suspender acordos com pa\u00edses considerados n\u00e3o amigos est\u00e1 a suscitar s\u00e9rios debates e preocupa\u00e7\u00f5es. O artigo analisa as nuances, conselhos e consequ\u00eancias de tal decis\u00e3o.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Que_paises_sao_considerados_nao_amigos\"><\/span>Que pa\u00edses s\u00e3o considerados n\u00e3o amigos<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Em abril de 2022, o governo bielorrusso determinou quais os pa\u00edses estrangeiros que cometeram atos hostis contra empresas e cidad\u00e3os bielorrussos. Assim, o governo bielorrusso adotou medidas de retalia\u00e7\u00e3o contra as san\u00e7\u00f5es impostas por v\u00e1rios Estados estrangeiros \u00e0 Bielorr\u00fassia. A lista de Estados n\u00e3o amigos inclui todos os pa\u00edses da Uni\u00e3o Europeia e outros 12, nomeadamente a Austr\u00e1lia, o Canad\u00e1, a Noruega, a Alb\u00e2nia, o Reino Unido, os EUA, o Montenegro, a Su\u00ed\u00e7a, entre outros.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">As medidas de contrassan\u00e7\u00f5es s\u00e3o aplicadas com base na lista de Estados n\u00e3o amigos. Por exemplo, em rela\u00e7\u00e3o aos residentes de Estados n\u00e3o amigos na Bielorr\u00fassia, foi suspensa a execu\u00e7\u00e3o de t\u00edtulos executivos emitidos a seu favor.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Qual_e_a_essencia_dos_acordos_fiscais_internacionais\"><\/span>Qual \u00e9 a ess\u00eancia dos acordos fiscais internacionais?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">O objetivo dos acordos fiscais internacionais para evitar a dupla tributa\u00e7\u00e3o \u00e9 impedir que o mesmo rendimento seja tributado duas vezes em pa\u00edses diferentes.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Por exemplo, quando o imposto sobre o rendimento \u00e9 pago a um Estado com o qual a Bielorr\u00fassia tem um acordo fiscal, ficam dispon\u00edveis v\u00e1rias op\u00e7\u00f5es para um residente fiscal num Estado estrangeiro:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>No Estado de resid\u00eancia fiscal, n\u00e3o precisar\u00e1 de pagar esse imposto novamente.<\/li>\n\n\n\n<li>O montante pago na Bielorr\u00fassia \u00e9 tomado em considera\u00e7\u00e3o no c\u00e1lculo do referido imposto no Estado de resid\u00eancia fiscal.<\/li>\n\n\n\n<li>Aplica-se uma taxa de imposto reduzida no Estado de resid\u00eancia fiscal.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">As condi\u00e7\u00f5es para evitar a dupla tributa\u00e7\u00e3o dependem dos termos do acordo fiscal internacional celebrado com um determinado Estado.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Para as autoridades fiscais da Bielorr\u00fassia, a resid\u00eancia fiscal num Estado estrangeiro e o pagamento de impostos nesse local s\u00e3o confirmados por um certificado emitido por esse Estado. O mesmo procedimento aplica-se aos residentes fiscais de pa\u00edses estrangeiros com os quais a Bielorr\u00fassia tenha celebrado acordos fiscais.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O certificado \u00e9 emitido a um residente fiscal de um Estado estrangeiro por uma empresa bielorrussa da qual receba rendimentos ou, em alguns casos, pela inspe\u00e7\u00e3o fiscal.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"2000\" height=\"1400\" src=\"https:\/\/ambylegal.by\/wp-content\/uploads\/2023\/12\/image-67-4.png\" alt=\"\" class=\"wp-image-12695\" srcset=\"https:\/\/ambylegal.by\/wp-content\/uploads\/2023\/12\/image-67-4.png 2000w, https:\/\/ambylegal.by\/wp-content\/uploads\/2023\/12\/image-67-4-300x210.png 300w, https:\/\/ambylegal.by\/wp-content\/uploads\/2023\/12\/image-67-4-1024x717.png 1024w, https:\/\/ambylegal.by\/wp-content\/uploads\/2023\/12\/image-67-4-768x538.png 768w, https:\/\/ambylegal.by\/wp-content\/uploads\/2023\/12\/image-67-4-1536x1075.png 1536w\" sizes=\"auto, (max-width: 2000px) 100vw, 2000px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Para_que_tipo_de_rendimentos_eram_previstos_beneficios_fiscais\"><\/span>Para que tipo de rendimentos eram previstos benef\u00edcios fiscais&nbsp;<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Os investidores estrangeiros, incluindo os provenientes de Estados n\u00e3o amigos com os quais foram celebrados acordos de elimina\u00e7\u00e3o da dupla tributa\u00e7\u00e3o, beneficiavam na Bielorr\u00fassia de vantagens fiscais sobre dividendos e juros. Estavam em vigor acordos fiscais com o Reino Unido, Chipre, Su\u00ed\u00e7a, Alemanha e outros pa\u00edses inclu\u00eddos na lista de Estados n\u00e3o amigos.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"O_que_significa_a_suspensao_dos_acordos_fiscais\"><\/span>O que significa a suspens\u00e3o dos acordos fiscais?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Desde 1 de junho de 2024, foram adotadas medidas fiscais restritivas para os residentes fiscais de Estados n\u00e3o amigos que mantiveram os seus investimentos na Bielorr\u00fassia: foram suspensos os acordos internacionais para evitar a dupla tributa\u00e7\u00e3o. Tais medidas foram aplicadas face a residentes de 27 Estados atualmente inclu\u00eddos na lista de pa\u00edses n\u00e3o amigos. Os rendimentos obtidos na Bielorr\u00fassia por residentes destes Estados passar\u00e3o a ser sujeitos \u00e0s taxas estabelecidas pela legisla\u00e7\u00e3o fiscal da Bielorr\u00fassia.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Estas medidas aumentar\u00e3o os encargos fiscais dos investidores estrangeiros, uma vez que os impostos pagos no seu Estado de resid\u00eancia fiscal deixar\u00e3o de ser deduzidos na Bielorr\u00fassia. Adicionalmente, poder\u00e3o aumentar os custos fiscais das empresas bielorrussas que paguem dividendos, juros e outros pagamentos a residentes de Estados n\u00e3o amigos.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>O que devem fazer as empresas bielorrussas que pagam rendimentos a residentes de Estados n\u00e3o amigos?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Op\u00e7\u00e3o 1. \u00c9 poss\u00edvel o aumento de despesas<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Em primeiro lugar, as empresas bielorrussas devem averiguar que parte dos acordos fiscais com os Estados cujos residentes fiscais s\u00e3o benefici\u00e1rios de rendimentos foi suspensa.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Em seguida, \u00e9 necess\u00e1rio analisar o contrato celebrado com o benefici\u00e1rio dos rendimentos. O contrato pode prever uma cl\u00e1usula de compensa\u00e7\u00e3o dos impostos retidos \u00e0 custa da fonte de pagamento dos rendimentos, ou seja, a empresa bielorrussa.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Depois, deve determinar-se o procedimento de pagamento e imputa\u00e7\u00e3o contabil\u00edstica dessa compensa\u00e7\u00e3o: inclu\u00ed-la nos custos ou imput\u00e1-la aos resultados (lucros).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Op\u00e7\u00e3o 2. Reestruturar a opera\u00e7\u00e3o<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Uma empresa bielorrussa pode reestruturar uma opera\u00e7\u00e3o para o pagamento de rendimentos a residentes fiscais de Estados n\u00e3o amigos. Tal opera\u00e7\u00e3o poder\u00e1 envolver Estados amigos que possuam acordos fiscais com os Estados de resid\u00eancia fiscal dos benefici\u00e1rios dos rendimentos.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Mais op\u00e7\u00f5es<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Existem outras alternativas, incluindo f\u00f3rmulas para ocultar rendimentos no \u00e2mbito de pagamentos contratuais. No entanto, tal poder\u00e1 acarretar riscos financeiros para as empresas bielorrussas relacionados com a eventual exig\u00eancia de cumprimento de um determinado n\u00edvel de pre\u00e7os e justifica\u00e7\u00e3o de custos.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>O que podem fazer as empresas estrangeiras de pa\u00edses n\u00e3o amigos?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Os acordos fiscais com pa\u00edses n\u00e3o amigos mantiveram-se em vigor at\u00e9 1 de junho de 2024. Posteriormente, as empresas estrangeiras de pa\u00edses n\u00e3o amigos que recebem rendimentos de empresas bielorrussas podem alterar a sua resid\u00eancia fiscal mudando-se para outros Estados. A nova resid\u00eancia fiscal deve cumprir as seguintes condi\u00e7\u00f5es:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>O Estado n\u00e3o consta da lista de pa\u00edses n\u00e3o amigos da Bielorr\u00fassia. Atualmente, entre esses pa\u00edses incluem-se v\u00e1rios Estados, como a R\u00fassia, o Cazaquist\u00e3o e os Emirados \u00c1rabes Unidos.<\/li>\n\n\n\n<li>Esses Estados e a Bielorr\u00fassia celebraram acordos para evitar a dupla tributa\u00e7\u00e3o.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Particularidades_da_tributacao_de_dividendos_recebidos_por_particulares_de_Estados_nao_amigos\"><\/span><strong>Particularidades da tributa\u00e7\u00e3o de dividendos recebidos por particulares de Estados n\u00e3o amigos<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Relativamente aos dividendos recebidos ap\u00f3s 1 de janeiro de 2024 e que excedam 200 000 rublos bielorrussos, aplica-se uma taxa agravada de imposto sobre o rendimento de 25 % sobre o montante excedente. A taxa normal de imposto sobre o rendimento na Bielorr\u00fassia \u00e9 de 13 %. Esta regra aplica-se a residentes e n\u00e3o residentes da Bielorr\u00fassia.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Em caso de suspens\u00e3o dos acordos fiscais, os benefici\u00e1rios de dividendos provenientes de Estados n\u00e3o amigos n\u00e3o poder\u00e3o minimizar o montante do imposto.<\/p>\n\n\n<div class=\"bcta bcta--post \">\r\n    <div class=\"bcta__title title\">Advogados de direito societ\u00e1rio na Bielorr\u00fassia<\/div>\r\n    <div class=\"bcta__snippet\">Obtenha apoio jur\u00eddico societ\u00e1rio na Bielorr\u00fassia para empresas e pessoas coletivas para proteger e desenvolver o seu neg\u00f3cio!<\/div>\r\n        <div class=\"bcta__more\">\r\n        <a href=\"https:\/\/ambylegal.by\/pt\/services\/corporate-law\/\" class=\"btn btn--outline\">\r\n\t\t\tSaber mais            <span class=\"btn__icon btn__icon--arrow\"><\/span>\r\n        <\/a>\r\n    <\/div>\r\n    <\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Particularidades_da_tributacao_de_remuneracoes_de_membros_do_Conselho_de_Administracao_de_empresas\"><\/span><strong>Particularidades da tributa\u00e7\u00e3o de remunera\u00e7\u00f5es de membros do Conselho de Administra\u00e7\u00e3o de empresas<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">O Minist\u00e9rio dos Impostos e Contribui\u00e7\u00f5es da Bielorr\u00fassia esclareceu que a taxa de 25 % n\u00e3o se aplicar\u00e1 \u00e0s remunera\u00e7\u00f5es dos membros do conselho de administra\u00e7\u00e3o de empresas pagas por decis\u00e3o da assembleia geral de propriet\u00e1rios da empresa e previstas nos respetivos estatutos. Neste caso, tais pessoas, sendo residentes de Estados n\u00e3o amigos, n\u00e3o sofrer\u00e3o perdas fiscais significativas com a suspens\u00e3o dos acordos fiscais.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Prazo_de_vigencia_das_restricoes_fiscais\"><\/span><strong>Prazo de vig\u00eancia das restri\u00e7\u00f5es fiscais<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">O Governo da Bielorr\u00fassia suspendeu os acordos fiscais para evitar a dupla tributa\u00e7\u00e3o at\u00e9 31 de dezembro de 2026. Contudo, prev\u00ea-se que a suspens\u00e3o possa ser levantada antecipadamente caso cessem as circunst\u00e2ncias que motivaram a restri\u00e7\u00e3o fiscal ou mediante proposta do Minist\u00e9rio dos Impostos e Contribui\u00e7\u00f5es da Bielorr\u00fassia.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"O_que_farao_os_Estados_nao_amigos_em_relacao_aos_acordos_fiscais\"><\/span><strong>O que far\u00e3o os Estados n\u00e3o amigos em rela\u00e7\u00e3o aos acordos fiscais<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Nalguns casos, ser\u00e1 necess\u00e1rio obter informa\u00e7\u00f5es junto das autoridades fiscais de um Estado estrangeiro classificado como n\u00e3o amigo pela Bielorr\u00fassia. \u00c9 poss\u00edvel que, como medida de retalia\u00e7\u00e3o, a aplica\u00e7\u00e3o do acordo fiscal seja suspensa total ou parcialmente, ou mesmo denunciada.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Contacte-nos\"><\/span><strong>Contacte-nos&nbsp;<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Se tiver alguma d\u00favida relacionada com a suspens\u00e3o dos acordos para evitar a dupla tributa\u00e7\u00e3o com Estados n\u00e3o amigos, teremos todo o gosto em <a href=\"https:\/\/ambylegal.by\/pt\/contact-us-en\/\">ajud\u00e1-lo<\/a>! A nossa vasta experi\u00eancia no dom\u00ednio do direito fiscal ajud\u00e1-lo-\u00e1 a resolver quaisquer lit\u00edgios.<br>Para sua conveni\u00eancia, est\u00e3o dispon\u00edveis canais de contacto telef\u00f3nico e por e-mail:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>+375 29 505 10 51 (WhatsApp\/Telegram\/Viber);<\/li>\n\n\n\n<li>info@ambylegal.by.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A assinatura de acordos de dupla tributa\u00e7\u00e3o com outros pa\u00edses desenvolve as rela\u00e7\u00f5es econ\u00f3micas. No entanto, a decis\u00e3o da Bielorr\u00fassia de suspender acordos com pa\u00edses considerados n\u00e3o amigos est\u00e1 a suscitar s\u00e9rios debates e preocupa\u00e7\u00f5es. O artigo analisa as nuances, conselhos e consequ\u00eancias de tal decis\u00e3o. Que pa\u00edses s\u00e3o considerados n\u00e3o amigos Em abril de [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":7636,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3828],"tags":[],"class_list":["post-58999","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Suspens\u00e3o de acordos fiscais com pa\u00edses n\u00e3o amigos I Amby Legal<\/title>\n<meta name=\"description\" content=\"Suspens\u00e3o de acordos fiscais com pa\u00edses n\u00e3o amigos na Bielorr\u00fassia. 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