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02.02.2021
TAX REGULATION OF CONTROLLED FOREIGN COMPANIES HAS BEEN CHANGED

The Federal Tax Service informs that the procedure for taxation of income obtained by controllable foreign companies has been changed as follows:

- individuals are given the opportunity to pay tax on the fixed income of a controllable foreign company, starting from 2021.
- the terms for submitting notifications of controllable foreign companies have been changed and the tax liability for failure to submit such notifications has been increased.

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