On 4 August 2017, the Brazilian Ministry of Finance announced the issuance of Executive Decree 9.115 of 31 July 2017, which brings the 2004 income tax treaty with Russia into force in Brazil. The treaty was recently approved by the National Congress and ratified through the exchange of notes with Russia in June. The treaty, signed 22 November 2004, is the first of its kind between the two coun…