The United States has provided formal notice to Russia to confirm the suspension of certain articles of the tax treaty between the two countries.
More specifically, the notice seeks to confirm the suspension of the operation of Paragraph 4 of Article 1 and Articles 5-21 and 23 of the tax treaty, as well as the operation of its accompanying Protocol.
The notice is in response to a notification issued by Russia on August 8, 2023, to suspend Paragraph 4 of Article 1 and Articles 5-21 and 23 of the tax treaty, as well as the Protocol.
The tax treaty was signed on June 17, 1992.