As previously reported, Russia approved the law for the termination of the 1996 tax treaty with the Netherlands in May 2021, after which notice of unilateral termination was provided to the Dutch government. The notice of termination was given earlier than 6 months before the end of the calendar year and, as per the terms of the treaty, it ceases to be effective from 1 January 2022. From that date, the domestic law provisions of the respective countries will apply, including in respect of wit…