The partial suspension of the tax treaty between Austria and Russia, which was officially gazetted in the Austrian Federal Law Gazette (BGBl III 2023/200) by the Federal Minister for the EU and the Constitution at the Federal Chancellery in December 2023, redefined the bilateral relationship between the Republic of Austria and the Russian Federation. This development concerns the vast majority of provisions of the Austro-Russian tax treaty. In this article, Veronika Daurer and Jan Szczepanski shed light on the background and legal consequences of this partial suspension.
