In Announcement 2024-26 (Announcement), issued on 21 June 2024, the Internal Revenue Service (IRS) announced that the United States (US) provided, on 17 June 2024, formal notice to the Russian Federation (Russia) to confirm the suspension of specific provisions of the US-Russia Tax Treaty (signed on 17 June 1992) (Treaty), along with the suspension of its accompanying protocol (Protocol), by mutual agreement. The Announcement indicates that the suspension of these provisions will be effective on 16 August 2024 for taxes withheld at source and for other taxes; the suspension will continue until otherwise decided by the two governments. The US...