IRS Announcement: Partial Suspension of U.S.-Russia Tax Treaty

Notice of partial suspension of the U.S.-Russia tax treaty, the IRS announced. The United States provided formal notice to the Russian Federation on June 17, 2024, to confirm the suspension of the operation of para. 4 of Article 1 and Articles 5-21 and 23 of the Convention between the United States and the Russian Federation for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital, signed at Washington on June 17, 1992, as well as the operation of its accompanying Protocol, by mutual agreement. This action responds to notification by ...