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 will replace the 1986 tax treaty between Japan and the former Soviet Union as it applies in relations…