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Russia Publishes Law Suspending Certain Provisions of Tax Treaties with 38 Unfriendly Countries

21 December 2023

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Treaty Development

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Russia-Albania-Austria-Australia-Belgium-Bulgaria-Canada-Switzerland-Cyprus-Czech Republic-Germany-Denmark-Spain-Finland-France-United Kingdom-Greece-Croatia-Hungary-Ireland-Iceland-Italy-Japan-South Korea-Lithuania-Luxembourg-Montenegro-North Macedonia-Malta-Norway-New Zealand-Poland-Portugal-Romania-Sweden-Singapore-Slovenia-Slovak Republic-United States

Russia has published has published Law No. 598-FZ of 19 December 2023 in the Official Gazette, which suspends, under law, specified provisions of Russia's tax treaty with 38 "unfriendly" countries. As previously reported, the specified provisions were initially suspended through Decree No. 585 on 8 August 2023. Law No. 598-FZ basically transposes Decree No. 585, specifying the suspended provisions of Russia's tax treaties with: Albania, Australia, Austria, Belgium, Bulgaria, Canada, Croatia, Cyprus, the Czech Republic, Denmark, Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Japan, Lithuania, Luxembourg, Malta, Montenegro (former Yugoslavia), New Zealand, North Macedonia, Norway, Poland, Portugal, Romania, Singapore,...