Provisions of international treaties on double taxation have been suspended

In accordance with the Decree of the President of the Russian Federation dated August 8, 2023, No. 585, the operation of a number of international agreements between Russia and other countries on the avoidance of double taxation (DTAs) has been suspended. The Decree affects agreements with EU member states, as well as the following countries:

• USA,
• South Korea,
• Romania,
• Great Britain and Northern Ireland,
• Albania,
• Belgium,
• Canada,
• Norway,
• Macedonia,
• Iceland,
• New Zealand,
• Australia,
• Singapore,
• Japan.

The Decree instructs the Government of the Russian Federation to submit a draft federal law to the State Duma on the suspension of DTAs with the aforementioned countries.

• 10.08.2023 Consequences of suspension of provisions of international tax treaties on the example of the agreement with Finland
• 30.08.2023 Consequences of the suspension of a number of articles of the Russian Federation’s double taxation treaties with unfriendly states