Russian Federation

The Russian Federation has 85 tax agreements in force, as reported in its response to the Peer Review questionnaire. Two of those agreements, the agreements with Japan and Sweden, comply with the minimum standard.

The Russian Federation signed the MLI in 2017 and deposited its instrument of ratification on 18 June 2019, listing 70 tax agreements.1 The MLI entered into force for Russia on 1 October 2019.

The Russian Federation is implementing the minimum standard through the inclusion of the preamble statement and the PPT combined with the LOB.2

The agreements that will be modified by the MLI will come into compliance with the minimum standard once the provisions of the MLI take effect.

The Russian Federation indicated in its response to the Peer Review questionnaire that bilateral negotiations would be used for its agreements with Brazil, Germany and Switzerland.

No jurisdiction has raised any concerns about their agreements with the Russian Federation.


← 1. In total, the Russian Federation listed 71 agreements under the MLI, one of which (the new agreement with Belgium) is not yet in force.

← 2. For its agreements listed under the MLI, the Russian Federation is implementing the preamble statement (Article 6 of the MLI) and the PPT (Article 7 of the MLI). The Russian Federation also opted for the simplified LOB under Article 7(6) of the MLI.

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