ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of March 28, 2024 No. 35n

About approval of the Special 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 article 4 of the Federal Law of December 19, 2023 "About modification of parts the first and second the Tax Code of the Russian Federation and article 9 of the Federal law "About Modification of Parts the First and Second Tax Code of the Russian Federation and Separate Legal Acts of the Russian Federation" I order to No. 595-FZ:

1. Approve the enclosed Special 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. This order becomes effective from the date of its official publication and extends to the legal relationship which arose since January 1, 2024. <1>

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<1> Paragraph the fifth Item 1, Item 4, paragraph one of Item 5 of article 5 of the Tax Code of the Russian Federation.

3. Determine that this order is applied to tax periods of 2024 - 2026 on the income tax of the organizations and income tax.

Approved by the Order of the Ministry of Finance of the Russian Federation of March 28, 2024, No. 35n

The special 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)

1. Anguilla;

2. Antigua and Barbuda;

3. Aruba;

4. Belize;

5. Bermuda shorts;

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