The U.S. IRS has issued Announcement 2024-26 on the suspension of the 1992 tax treaty with Russia. As previously reported, the suspension will take effect for withholding taxes and other taxes from 16 August 2024. Announcement 2024-26 will be formally published in Internal Revenue Bulletin: 2024-27 on 1 July 2024, https://www.irs.gov/irb.

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Part II - Treaties and Tax Legislation

Subpart…