Russia has published Federal Law No. 100-FZ of 20 April 2021 in the Official Gazette, which includes various amendments to parts one and two of the Russian Tax Code. One of the main amendments is made to Article 23 (Obligations of Taxpayers), which includes the addition of new provisions regarding the disclosure of beneficial ownership information that apply from 1 January 2022.
The new provisions require foreign organizations (legal entities) and foreign structures not formed as legal enti…