The exchange of these reports, for tax control purposes, is conducted with the competent authorities of jurisdictions approved by the Order of the Federal Tax Service of Russia, dated December 20, 2022 (N ED-7-17/1226@). This list comprises 67 states and 8 territories.
According to this order, 21 states and 1 territory (Bermuda) have been identified as consistently failing to meet the obligation to exchange country reports.
Document: Order of the Federal Tax Service of Russia, dated December 1, 2023, N ED-7-17/915@ “On Approval of the List of States (Territories) Allowing Systematic Failure to Fulfill Obligations for the Automatic Exchange of Country Reports”, which was registered with the Ministry of Justice of Russia on January 10, 2024 (N 76806).
According to this order, 21 states and 1 territory (Bermuda) have been identified as consistently failing to meet the obligation to exchange country reports.
Document: Order of the Federal Tax Service of Russia, dated December 1, 2023, N ED-7-17/915@ “On Approval of the List of States (Territories) Allowing Systematic Failure to Fulfill Obligations for the Automatic Exchange of Country Reports”, which was registered with the Ministry of Justice of Russia on January 10, 2024 (N 76806).