Russia has published Federal Law No 139-FZ of 26 May 2021, which provides for the termination of the 1996 tax treaty with the Netherlands. Russia must now give formal notice of termination. As per the terms of the treaty, this notice must be given at least 6 months before the end of the calendar year in order for the termination to apply from the beginning of the following calendar year. In other words, the treaty may be terminated from 1 January 2022 at the earliest, if the notice of termin…