The last Russian update informed readers on approval of a set of laws by the Russian parliament ratifying new double tax treaties and protocols between Russia and a number of countries.
The Russian Ministry of Finance has recently confirmed that, after completion of all necessary ratification procedures and the exchange of instruments of ratification, tax treaties concluded between Russia and each of the countries listed below have come into effect starting from January 1 2003. The relevant countries are:
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The new tax treaty concluded between Russia and Kuwait did not come into effect in 2002 because the exchange of instruments of ratification was not concluded before January 1 2003. The new treaties with Finland, Austria and Norway replace old treaties with the USSR, which ceased to apply from January 1 2003, correspondingly. More detailed information concerning the new tax treaties can be found in the Russian update in the December-January issue of this publication.
Evgeny Astakhov (evgeny.astakhov@ru.eyi.com) and Vladimir Gidirim (vladimir.gidirim@ru.eyi.com), Moscow
