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Russian Lower House Approves Pending Protocol to Tax Treaty with Austria

23 April 2019

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Treaty Development

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Russia-Austria

On 17 April 2019, the Russian State Duma (lower house of parliament) approved for ratification 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.