On 2 March 2018, the Russian government approved the pending protocol to the 2000 income and capital tax treaty with Austria. The protocol, signed 5 June 2018 ({News-2018-06-15/T/6-previous coverage}), is the first to amend the treaty and will enter into force 30 days after the ratification instruments are exchanged and will apply from 1 January of the year following its entry into force.