Russian Law Implementing Action 13 Documentation Requirements and the Exchange of Financial Account Information Signed and Published

On 28 November 2017, Russia announced that President Vladimir Putin has signed Federal Law No. 340-FZ on amendments to the Tax Code for the implementation of the international automatic exchange of information and documentation on international groups of companies, which provides for the three-tiered documentation requirements of BEPS Action 13 and the collection and exchange of financial account information under the OECD Common Reporting Standard (CRS), as well as provisions for tax monito…