The pending protocol to the 2000 income and capital tax treaty between Austria and Russia will enter into force on 20 June 2019. The protocol, signed 5 June 2018, is the first to amend the treaty and includes the following main changes: Article 2 (Taxes Covered) is amended with respect to Russian taxes covered, including the tax on profits of organizations, the tax on income of individuals, the tax on property of organizations, and the tax on property of individuals; Article 10 (Dividends) is amended with the removal of the minimum USD 100,000 participation value requirement for the 5% reduced...