On 14 April 2025, the United Arab Emirates Cabinet of Ministers approved the pending income and capital tax treaty with Russia. The treaty, signed 17 February 2025, will enter into force once the ratification instruments are exchanged and will apply from 1 January of the year following its entry into force. Once in force and effective, the treaty will replace the limited tax treaty signed in 2011, which generally only applies with respect to income/gains derived by a Contracting State or its …