Russia has published Order No. ED-7-13/671 in the Official Gazette, which was issued by the Federal Tax Service for the approval of a new form and procedures for the electronic submission of the notification of controlled foreign companies (CFCs) by controlling persons. The Order applies for notifications of CFCs submitted for tax periods starting from 2021. In general, companies that are controlling persons must submit the notification of CFCs by 20 March of the following year, and individu…