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Russian Finance Ministry suggests approving offshore zones list

The list will be used for exemption from income taxation for controlled foreign companies, adjustments of profits of such companies, in order to determine the tax base for the corporate income tax and for application of corporate income tax rates in 2024-2026

MOSCOW, December 28. /TASS/. The Russian Finance Ministry has suggested approving a special list of offshore areas, with the relevant draft order posted on the federal web portal of regulatory acts.

The order is expected to come into force from January 1, 2024 and will be applied to fiscal periods of 2024-2026.

The list will be used for exemption from income taxation for controlled foreign companies, adjustments of profits of such companies, in order to determine the tax base for the corporate income tax and for application of corporate income tax rates in 2024-2026.

Offshore zones to be included into the list are Andorra, Bahamas, Belize, Vanuatu, the British Virgin Islands, Gibraltar, Samoa, and others.

Anti-Russian sanctions

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