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26.01.2024
LISTS OF COUNTRIES NOT PARTICIPATING IN THE EXCHANGE OF TAX INFORMATION WITH THE RUSSIAN FEDERATION, AS WELL AS THOSE NOT FULFILLING THEIR OBLIGATIONS TO EXCHANGE COUNTRY REPORTS, HAVE BEEN APPROVED
A new list of states (territories) that do not ensure the exchange of information for tax purposes with the Russian Federation has been approved. It includes 88 countries and 14 territories.
The profit of a controlled foreign company is exempt from taxation if the permanent location of such a controlled foreign company is a state (territory) with which there is an international treaty of the Russian Federation on tax matters, with the exception of states (territories) that do not ensure the exchange of information for tax purposes with Russia.
 

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