The U.S. Department of the Treasury announced today that the United States has formally notified the Russian Federation to confirm the suspension of specific provisions of the 1992 Tax Convention between the two nations. The affected sections include Paragraph 4 of Article 1 and Articles 5-21 and 23, as well as the operation of its accompanying Protocol.
The suspension will take effect on August 16, 2024, applying to both taxes withheld at source and other taxes, and will remain in place until further notice from either government.
This decision follows a notification from the Russian Federation on August 8, 2023, expressing its intention to suspend these specific provisions of the Convention.
