List of states/territories not providing exchange of tax information
On April 1, 2016 Order No.ММВ-7-17/117@ of the Russian Federal Tax Service “On approval of the List of states/territories not providing exchange of information for tax purposes with the Russian Federation” dated 04.03.2016 (hereinafter the “list”) entered into force.
On April 1, 2016 Order No.ММВ-7-17/117@ of the Russian Federal Tax Service “On approval of the List of states/territories not providing exchange of information for tax purposes with the Russian Federation” dated 04.03.2016 (hereinafter the “list”) entered into force.
The list includes 133 states and territories, including, for instance: Bermuda, British Virgin Islands, Georgia, Dominican Republic, Taiwan, Nicaragua and Estonia.
Please note that Article 25.13-1 of the Russian Tax Code establishes the grounds under which profit of a controlled foreign company is exempt from taxes.
However, if the permanent location of such company is a state included in the list, the controlled foreign company cannot use certain grounds for being exempted from the taxation in the Russian Federation.
Order No.ММВ-7-17/117@ of the Russian Federal Tax Service dated 04.03.2016
LIST
OF STATES/TERRITORIES NOT PROVIDING EXCHANGE
OF INFORMATION FOR TAX PURPOSES
WITH THE RUSSIAN FEDERATION
|
States |
Territories |
|
1. Angola |
1. Anguilla |
|
2. Andorra |
2. Aruba |
|
3. Antigua and Barbuda |
3. Bermuda |
|
4. Afghanistan |
4. British Virgin Islands |
|
5. Bahamas |
5. United States Virgin Islands |
|
6. Bangladesh |
6. Gibraltar |
|
7. Barbados |
7. Greenland |
|
8. Bahrain |
8. Guam |
|
9. Belize |
9. China: Special Administrative Regions Hong Kong (Xianggang) and Macau (Aomen) |
|
10. Benin |
|
|
11. Bolivia |
10. Union of the Comoros: Anjouan Island |
|
12. Bosnia and Herzegovina |
11. Malaysia: Labuan Island |
|
13. Brazil |
12. Montserrat |
|
14. Brunei |
13. Curacao (Netherlands part) |
|
15. Burkina Faso |
14. Niue |
|
16. Burundi |
15. Puerto Rico |
|
17. Bhutan |
16. Cayman Islands |
|
18. Vanuatu |
17. Cook Islands |
|
19. Timor-Leste (formerly East Timor) |
18. Turks and Caicos Islands |
|
20. Gabon |
19. British Crown Dependencies: Isle of Man and Channel Islands (Guernsey, Jersey, Sark, Alderney)
|
|
21. Haiti |
|
|
22. Guyana |
|
|
23. Gambia |
20. Overseas Collectivity of Saint Martin (Netherlands part) |
|
24. Ghana |
21. Taiwan |
|
25. Guatemala |
22. Faroe Islands |
|
26 Guinea |
|
|
Guinea-Bissau |
|
|
28. Honduras |
|
|
29. Palestine |
|
|
30. Grenada |
|
|
31. Georgia |
|
|
32. Djibouti |
|
|
33. Dominica |
|
|
34. Dominican Republic |
|
|
35. Congo |
|
|
36. Zambia |
|
|
37. Zimbabwe |
|
|
38. Jordan |
|
|
39. Iraq |
|
|
40. Yemen |
|
|
41. Cabo Verde |
|
|
42. Cambodia |
|
|
43. Cameroon |
|
|
44. Kenya |
|
|
45. Kiribati |
|
|
46. Colombia |
|
|
47. Union of the Comoros |
|
|
48. Costa Rica |
|
|
49. Cote d'Ivoire |
|
|
50. Laos |
|
|
51. Lesotho |
|
|
52. Liberia |
|
|
53. Liechtenstein |
|
|
54. Mauritius |
|
|
55. Mauritania |
|
|
56. Madagascar |
|
|
57. Malawi |
|
|
58. Maldives |
|
|
59. Marshall Islands |
|
|
60. Micronesia |
|
|
61. Mozambique |
|
|
62. Monaco |
|
|
63. Burma |
|
|
64. Nauru |
|
|
65. Nepal |
|
|
66. Niger |
|
|
67. Nigeria |
|
|
68. Nicaragua |
|
|
69. United Arab Emirates |
|
|
70. Oman |
|
|
71. Pakistan |
|
|
72. Palau |
|
|
73. Panama |
|
|
74. Papua New Guinea |
|
|
75. Paraguay |
|
|
76. Peru |
|
|
77. Congo |
|
|
78. Rwanda |
|
|
79. El Salvador |
|
|
80. Samoa |
|
|
81. San Marino |
|
|
82. Sao Tome and Principe |
|
|
83. Swaziland |
|
|
84. Seychelles |
|
|
85. Senegal |
|
|
86. Saint Vincent and the Grenadines |
|
|
87. Saint Kitts and Nevis |
|
|
88. Saint Lucia |
|
|
89. Solomon Islands |
|
|
90. Somalia |
|
|
91. Sudan |
|
|
92. Suriname |
|
|
93. Sierra Leone |
|
|
94. Tanzania |
|
|
95. Togo |
|
|
96. Tonga |
|
|
97. Trinidad and Tobago |
|
|
98. Tuvalu |
|
|
99. Tunisia |
|
|
100. Uganda |
|
|
101. Uruguay |
|
|
102. Fiji |
|
|
103. Central African Republic |
|
|
104. Chad |
|
|
105. Ecuador |
|
|
106. Equatorial Guinea |
|
|
107. Eritrea |
|
|
108. Estonia |
|
|
109. Ethiopia |
|
|
110. South Sudan |
|
|
111. Jamaica |
|
 |
Dmitry Churin
|
 |
Elena Lepneva
|
Additional notes
Should any questions arise in connection with the above or if you need any additional materials, please contact Dmitry Churin or Elena Lepneva, St. Petersburg Office of Capital Legal Services.
This Information letter keeps the clients of Capital Legal Services and other interested parties abreast of information that may, to any extent, affect their activity or cater to their particular interests. The opinions and commentaries expressed in this information letter shall not be deemed as legal opinions and do not cancel the need to obtain legal advice or legal opinion on separate issues.
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