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Ministry of Justice

Russian Federation

On June 15, 2023 No. 73846

ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of June 5, 2023 No. 86n

About approval of the List of the states and the territories which are providing preferential tax regime of the taxation and (or) not providing disclosure and provision of information when carrying out financial transactions (offshore zones)

According to the subitem 1 of Item 3 of article 284 of the Tax Code of the Russian Federation I order:

1. Approve the enclosed List of the states and the territories which are providing preferential tax regime of the taxation and (or) not providing disclosure and provision of information when carrying out financial transactions (offshore zones).

2. Recognize to invalid:

the order of the Ministry of Finance of the Russian Federation of November 13, 2007 No. 108n "About approval of the List of the states and the territories which are providing preferential tax regime of the taxation and (or) not providing disclosure and provision of information when carrying out financial transactions (offshore zones)" (registration number 10598) is registered by the Ministry of Justice of the Russian Federation on December 3, 2007;

the order of the Ministry of Finance of the Russian Federation of February 2, 2009 No. 10n "About modification of the order of the Ministry of Finance of the Russian Federation of November 13, 2007 No. 108n" (registration number 13432) is registered by the Ministry of Justice of the Russian Federation on February 25, 2009;

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