Austria's Ministry of Finance has issued a notice dated 6 December 2023 on the suspension of the 2000 income and capital tax treaty with Russia with immediate effect. The notice states that Russia suspended certain provisions of the treaty on 8 August 2023 and, therefore, the provisions suspended by Russia are also suspended by Austria. In particular, the following provisions are suspended:
- Permanent establishment, including the associated protocol provisions (Article 5)
- All distribution st…