On 2 April 2012, the amending protocol, signed on 7 October 2010, to the Cyprus - Russia Income and Capital Tax Treaty (1998) entered into force. The protocol generally applies from 1 January 2013, with the exception of the following:
| - | the provisions regarding "Gains from Alienation of Property" generally applies from 1 January 2017; and | |
| - | the provision regarding "Assistance in Collection" will generally apply upon the introduction of the necessary legal ba… |