More than a year has passed since the sensational new edition of Art. 33 of the Tax Code of the Republic of Belarus, which allows tax authorities to adjust the tax base, including if, in their opinion, the main purpose of a business transaction is to evade taxes. Despite the publication of a separate practice of applying this article, there were no less questions. Is it legitimate to “divide” a business into companies with a common and simplified tax system? Will the additional charge of taxes entail the export and sale of goods through a trading house established on the territory of a foreign state? January 31, 2020 At the Conference “International Taxation: Current Trends and Experience for the Republic of Belarus,” Managing Partner of Borovtsov & Salei Maksim Znak discussed with colleagues the problems of applying Art. 33 of the Tax Code of the Republic of Belarus, in the context of existing practice and the adopted resolution of the Plenum of the Supreme Court of the Republic of Belarus.