FTS revises countries and territories participating in automatic Country-by-Country tax report exchange. The updated list now covers 60 countries and 6 territories. The amendments took effect on 22 December 2025.

The Federal Tax Service (FTS) of Russia has revised the list of jurisdictions that automatically exchange Country-by-Country (CbC) tax reports. The changes were issued in Order No. ЕД-7-17/884 on 11 December 2025.

The updated list now covers 60 countries and 6 territories.

Added Jurisdictions Removed Jurisdictions
Antigua and Barbuda Anguilla
Armenia Bermuda
Aruba British Virgin Islands
Barbados Gibraltar
Botswana Turks and Caicos Islands
Cabo Verde
Kenya
Liberia
Maldives
Mongolia
Montenegro
Serbia
Thailand
Trinidad and Tobago
Vietnam
Greenland

The amendments took effect on 22 December 2025.