The Russian Ministry of Finance recently published guidance letter 03-02-11/59801 concerning the new provisions introduced by Federal Law No. 100-FZ of 20 April 2021 for the disclosure of beneficial ownership information, which will apply from 1 January 2022. The new provisions require foreign organizations (legal entities) and foreign structures not formed as legal entities that are registered for tax purposes in Russia to annually submit information concerning their beneficial owners (parti…