On 8 August 2023, Russian President Vladimir Putin signed Decree No. 585 on the Suspension of Certain Provisions of International Tax Treaties of the Russian Federation, which was published in the Official Gazette and entered into force on the same date. The Decree specifies approximately 18 to 22 suspended articles under Russia's tax treaty with 38 "unfriendly" countries. In all treaties, the suspended articles include the articles on permanent establishment, income from immovable (real) property, business profits, associated enterprises, dividends, interest, royalties, capital gains, income from employment, etc. Further, the articles on non-discrimination, limitation on benefits, and assistance in the...