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Russia Revises List of States and Territories for CbC Report Automatic Exchange Including Addition of Tunisia and Removal of Cayman Islands and Switzerland — Orbitax Tax News & Alerts

Russia published Order No. ED-7-17/1226@ in the Official Gazette on 27 January 2023, which approves a revised list of states and territories with which Country-by-Country (CbC) reports will be automatically exchanged.

The listed states include: Andorra, Argentina, Australia, Austria, Azerbaijan, Bahamas, Bahrain, Belgium, Belize, Brazil, Bulgaria, Chile, China, Colombia, Costa Rica, Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, India, Indonesia, Ireland, Italy, Japan, Kazakhstan, Latvia, Liechtenstein, Lithuania, Luxembourg, Malaysia, Malta, Mauritius, Mexico, Monaco, Netherlands, New Zealand, Nigeria, Norway, Oman, Pakistan, Panama, Peru, Poland, Portugal, Qatar, Romania, San Marino, Saudi Arabia, Seychelles, Singapore, Slovak Republic, Slovenia, South Africa, South Korea, Spain, Sweden, Tunisia, Turkey, United Arab Emirates, and Uruguay.

The listed territories include: Anguilla, Bermuda, British Virgin Islands, Curacao, Gibraltar, Hong Kong, Macau, and Turks and Caicos Islands.

As compared to the prior list, Tunisia has been added and the Cayman Islands and Switzerland have been removed.

Order No. ED-7-17/1226@ enters into force on 7 February 2023 and replaces the prior order, Order No. ED-7-17/449@.