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)

According to the subitem 1 of Item 3 of article 284 of the Tax Code of the Russian Federation (Russian Federation Code, 2000, N 32, Art. 3340; 2001, N 33, Art. 3413; 2004, N 31, Art. 3231; 2007, N 21, 2462) I order to the Art.:

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. Determine that this order becomes effective since January 1, 2008.

Appendix

to the order of the Ministry of Finance of the Russian Federation of November 13, 2007 No. 108n

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)

1. Anguilla;

2. Principality of Andorra;

3. Antigua and Barbuda;

4. Aruba;

5. Commonwealth Bahamas;

6. Kingdom of Bahrain;

7. Belize;

8. Bermuda shorts;

9. Brunei-Darussalam;

10. Republic of Vanuatu;

11. British Virgin Islands;

12. Gibraltar;

13. Grenada;

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