A comprehensive agreement (SI 1994/3213) entered into force on 18 April 1997 and has effect:
- in the United Kingdom for
(i) income tax and capital gains tax, from 6 April 1998
(ii) corporation tax, from 1 April 1998,
- 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.
The text of the Tax Treaty can be found via https://www.gov.uk/government/publications/russia-tax-treaties