On 10 January 2024, the Russian Federal Tax Service (FTS) published updated list of jurisdictions that do not exchange tax information with Russia (Decree No. ЕD-7-17/914). The list pertains to the tax exemption for profits of controlled foreign companies (CFCs), which isn’t applicable if a CFC is situated in a jurisdiction that is listed. The updated list consists of 14 territories and 88 states.
Territories (14): Anguilla, Virgin Islands, USA, Greenland, Guam, Comoros: Anjouan Island, Malaysia: Labuan Island, Montserrat, Niue, Puerto Rico, Cayman Islands, Turks and Caicos Islands, Selected administrative divisions of the United Kingdom of Great Britain and Northern Ireland: Isle of Man and Channel Islands (Guernsey, Jersey, Sark, Alderney), Saint Maarten (Netherlands), Taiwan (China).
States (88): Angola, Afghanistan, Bahamas, Bangladesh, Benin, Bolivia, Bosnia and Herzegovina, Brunei–Darussalam, Burkina Faso, Burundi, Bhutan, Gabon, Haiti, Guyana, Gambia, Guatemala, Guinea, Guinea-Bissau, Germany, Honduras, Democratic Republic of the Congo, Djibouti, Dominica, Dominican Republic, Zambia, Zimbabwe, Jordan, Iraq, Yemen, Cape Verde, Cambodia, Cameroon, Canada, Kenya, Kiribati, Comoros, Ivory Coast, Lao People’s Democratic Republic, Latvia, Lesotho, Liberia, Mauritania, Madagascar, Malawi, Marshall Islands, Micronesia Federated States, Mozambique, Myanmar, Nauru, Nepal, Niger, Nicaragua, Palau, Palestine State, Papua New Guinea, Paraguay, Republic of the Congo, Rwanda, Samoa, Sao Tome and Principe, Senegal, Saint Vincent and the Grenadines, Solomon islands, Somalia, Sudan, Suriname, United Kingdom of Great Britain and Northern Ireland, USA, Sierra Leone, Tanzania, United Republic, Timor-Leste, Togo, Tonga, Trinidad and Tobago, Tuvalu, Tunisia, Ukraine, Fiji, Central African Republic, Chad, Switzerland, Equatorial Guinea, El Salvador, Eritrea, Eswatini, Ethiopia, South Sudan, Jamaica.
