On August 8th, 2023, Russia suspended most of the tax treaty provisions contained in Russian tax treaties in relation to 38 states, including all EU member states. In addition, Belarus suspended several tax treaty provisions on March 27th, 2024. Subsequently, the Austrian Federal Ministry of Finance decided to react exclusively at the administrative level, and not to involve the parliament. The suspensions at hand of certain tax treaty provisions raise difficult questions of treaty interpretation. Michael Lang deals with these issues and makes suggestions about how to solve them.
