List of offshores for 2018 has been established
Dec, 06 2017
Federal Tax Service has published updated list of states (territories) which do not provide tax information exchange with the Russian Federation. South Korea and British Virgin Islands were excluded from the new list.
To recap, company location within the jurisdiction which was not included into this list and provides tax information exchange with the Russian Tax authorities is one of a ground for tax exemption from controlled foreign corporation profit tax.
The new list of offshores shall enters into force from January,1 2018. Full list you will find here: http://publication.pravo.gov.ru/Document/View/0001201711100014