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13 April 2016

Russian Ministry of Justice promulgates order regarding list of states that do not provide for exchange of information for tax purposes with Russian Federation

The Russian Ministry of Justice recently promulgated an order listing the states that do not provide for the exchange of information for tax purposes with the Russian Federation. The Order (No. MMV-7-17/117@: Concerning Approval of the List of States (Territories) Which Do Not Provide for the Exchange of Information for Tax Purposes with the Russian Federation (the List)), was issued pursuant to clause 7 of Article 25.13-1 of the Tax Code of the Russian Federation (the Code) and enters into force from April 1. The List is to be amended annually not later than October 1 of the respective year.The amended List will apply to tax periods for profits tax and personal income tax commencing from January 1of the year following the year in which such amendments were made.

A Tax Alert prepared by Ernst & Young Russia, and attached below, provides additional details.

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Document ID: 2016-0661

 

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