Russia's Ministry of Finance has published the synthesized text of the 1998 income and capital tax treaty with Cyprus as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The text was prepared on the basis of the reservations and notifications submitted to the Depositary by the respective countries. The authentic texts of the treaties and the MLI are the only legal texts applicable.
As provided in the synthesized text, the MLI applies for the 1998 Russia-Cyprus tax treaty:
Click the following link for the Ministry of Finance webpage that includes the synthesized texts of Russia's tax treaties.