On 22 May 2018, the Russian government approved the law for the ratification of the pending income tax treaty with Japan. The treaty, signed 7 September 2017 ({News-2017-09-11/T/4-previous coverage}), will enter into force 30 days after the ratification instruments are exchanged and will generally apply from 1 January of the year following its entry into force. Once in force and effective, it w…