United States’ Notification of Partial Suspension, by Mutual Agreement, of 1973 Tax Convention with the USSR as it relates to Belarus

WASHINGTON – The U.S. Department of the Treasury today announced that the United States has provided formal notice to the Republic of Belarus 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 June 20, 1973 (the “Convention”), by mutual agreement.  The suspension is effective December 17, 2024, until December 31, 2026, or earlier if mutually determined by the two governments.

This action responds to notification by the Republic of Belarus on March 21, 2024, of its desire to suspend paragraph 1, subparagraph (g), of Article III of the Convention until December 31, 2026.

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