The U.S. IRS has issued Announcement 2025-5, which confirms the partial suspension of the 1973 tax treaty with the former Soviet Union as it applies in relations with Belarus with effect from 17 December 2024 until 31 December 2026, or earlier if mutually determined by the two governments. In particular, paragraph 1, subparagraph (g), of Article III of the treaty is suspended, which concerns a…