The Russian Federal Tax Service (FTS) has issued Order No. ED-7-17/915@ of 30 October 2024, which was published in the Official Gazette on 20 December 2024. Order No. ED-7-17/915@ provides a revised list of states and territories with which Country-by-Country (CbC) reports will be automatically exchanged, which replaces the list established by Russia published Order No. ED-7-17/1226@ of 22 December 2022. The revised list contains 45 states and 10 territories. As compared to the prior list, A…