Russia has published Order No. 175n of 2 November 2017, which removes Hong Kong from the list of states and territories that provide preferential tax treatment and/or do not provide the disclosure and provision of tax information to Russia originally approved by Order No. 108n of 13 November 2007 (tax havens list). The main impact of a jurisdiction being listed is that Russia's participation exemption will not apply with respect to dividends from companies resident in such jurisdiction. The …