Russian Federation

Russian Federation

Partially suspends double tax treaties with 38 countries

08 Aug 2023

On 8 August 2023, the President of the Russian Federation issued Decree No. 585, suspending specific provisions within Double Tax Treaties between the Russian Federation and 38 countries. This suspension impacts taxation on various income types, including dividends, interest, royalties, income from immovable property, capital gains, income from employment, and compensation for members of administrative and supervisory boards. The list of affected countries comprises Albania, Australia, Austria, Belgium, Bulgaria, the Czech Republic, Canada, Croatia, Cyprus, Denmark, Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Japan, Lithuania, Luxembourg, Macedonia, Malta, Montenegro, New Zealand, Norway, Poland, Portugal, Romania, Singapore, Slovakia, Slovenia, The Republic of Korea, Spain, Sweden, Switzerland, the United Kingdom and the United States.