The Czech Republic has published Financial Bulletin No. 10/2023, which confirms the suspension of the 1995 tax treaty with Russia. As previously reported, The Czech-Russia tax treaty is one of 38 tax treaties that Russia suspended on 8 August 2023. The Financial Bulletin notes that the implementation of Articles 5 to 22 and Article 24 of the treaty by Russia has been suspended with effect from 11 August 2023. It is further noted that although Articles 23 (Elimination of Double Taxation) and 25 (Mutual Agreement Procedure) of the treaty are not explicitly suspended, the suspension of the other articles impacts...