The US Internal Revenue Service (IRS) has released Announcement 2025-5, confirming the partial suspension of the 1973 tax treaty with the former Soviet Union as it pertains to Belarus.
The US provided formal notice to the Republic of Belarus on 17 December 2024, to confirm the
suspension of the operation of paragraph 1, subparagraph (g), of Article III of the Convention between the United States of America and the Union of Soviet Socialist Republics on Matters of Taxation, with related letters, signed at Washington 20 June 1973 (the “Convention”), as it relates to Belarus, by mutual agreement.
The suspension is effective 17 December 2024, until 31 December 2026, or earlier if mutually determined by the two governments.
Announcement 2025-5 is scheduled to be published in the Internal Revenue Bulletin 2025-04 on 21 January 2025.
