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Russia Publishes Revised List of Jurisdictions Without Adequate Information Exchange for CFC Purposes

|Approved Changes|Russia
Russia

Russia has published Order No. MMB-7-17/511@ of 11 October 2019 on the approval of a revised list of jurisdictions that do not have adequate tax information exchange with Russia. The list applies in relation to the Russian tax exemption for controlled foreign company (CFC) profits, which is not available if a CFC is located in a listed jurisdiction.

The revised list includes the following jurisdictions that have either not entered into an agreement for information exchange with Russia, or h…

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