Payments made on or after August 16, 2024 Withholding agents may not accept treaty claims for withholding taxes due on payments made on or after August 16, 2024. The complete texts of the following tax treaty documents are available in Adobe PDF format. If you have problems opening the pdf document or viewing pages, download the latest version of Adobe Acrobat Reader. For further information on tax treaties refer also to the Treasury Department's Tax Treaty Documents page. Note: On June 17, 2024, the U.S. Department of the Treasury provided formal notice to the Russian Federation to confirm the suspension of the operation of Paragraph 4 of Article 1 and Articles 5-21 and 23 of the Convention and its accompanying Protocol. The suspension takes effect both for taxes withheld at source and in respect of other taxes as of August 16, 2024, and will continue until otherwise decided by the two governments. Income Tax Treaty PDF - 1992
