14 May 2018

Russia approves format for Country-by-Country Reports and Notifications

In the beginning of May 2018, Russia's Federal Tax Services (FTS) issued Orders establishing the format for Country-by-Country (CbC) Reports and related Notifications for multinational groups (CbCR Notification or Notification), as well as instructions for completing and filing these forms electronically. The Orders set forth: (i) requirements relating to completion of the XML forms of the CbC report and CbCR Notification; (ii) the information contained in the CbC report and Notification; and (iii) instructions on completion of these elements.

A Global Tax Alert, attached below, provides additional details.

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ATTACHMENT

Document ID: 2018-1005