Austria's Ministry of Finance has issued a notice dated 6 December 2023 on the suspension of the 2000 income and capital tax treaty with Russia with immediate effect. The notice states that Russia suspended certain provisions of the treaty on 8 August 2023 and, therefore, the provisions suspended by Russia are also suspended by Austria. In particular, the following provisions are suspended: Permanent establishment, including the associated protocol provisions (Article 5) All distribution standards, including the associated protocol provisions (Articles 6 to 22) Non-Discrimination (Article 24) Administrative assistance in the collection of taxes (Article 26.1) Limitation of benefits (Article 26.2)...