A special recording procedure for certain securities will be in effect until the end of 2025
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16.05.2024
OFFSHORE COMPANIES FOR TAX PURPOSES - A SPECIAL LIST HAS BEEN APPROVED
The Russian Ministry of Finance has approved a Special List of states and territories that provide preferential tax treatment and (or) do not provide for the disclosure and provision of information when conducting financial transactions (offshore zones). The special list of offshore zones includes 40 countries.
It applies to tax periods 2024-2026 for income tax and personal income tax for the purposes of exemption from taxation of CFC profits, determining the tax base for income tax and applying tax rates for income tax.
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