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HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
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Russia: Agreement

A comprehensive agreement (SI 1994/3213) entered into force on 18 April 1997 and has effect:

  1. in the United Kingdom for

(i) income tax and capital gains tax, from 6 April 1998

(ii) corporation tax, from 1 April 1998,

  1. in Russia, from 1 January 1998.

If using the HMRC Intranet, the agreement can be viewed through the “New treaties/protocols in force” link on the sidebar. On the HMRC web-site, searching for “Treaties in force Russia” will provide a link to the agreement.