Google has completely disabled AdSense accounts in Russia, but there are many "buts" to consider.

This means the disabling of banner monetization on websites and YouTube ads, even through VPNs.
The question now is whether they can create new accounts by listing a different country as the financial recipient, similar to how they currently bypass sanctions when purchasing games on Steam or buying Coca-Cola in Poland. Additionally, there are many YouTube monetization partner services based in other countries that they could potentially join.

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