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.