Document from CIS Legislation database © 2003-2022 SojuzPravoInform LLC

Registered by

Ministry of Justice

Russian Federation

On December 3, 2007 No. 10598

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)

(as amended on 02-10-2014)

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.

 

Acting Minister of Finance of the Russian Federation

S.D.Shatalov

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;

14. Commonwealth of Dominica;

15. Ceased to be valid according to the Order of the Ministry of Finance of the Russian Federation of 21.08.2012 No. 115n;

16. People's Republic of China:

Hong Kong Special Administrative Region (Hong Kong);

Macao Special Administrative Region (Aomin);

17. Union Mosquitoes:

island Anjouan;

18. Republic of Liberia;

19. Principality of Liechtenstein;

20. Republic of Mauritius;

21. Malaysia:

island Labuan;

22. Republic of Maldives;

23. Ceased to be valid according to the Order of the Ministry of Finance of the Russian Federation of 02.10.2014 No. 111n

24. Republic of the Marshall Islands;

25. Principality of Monaco;

26. Montserrat;

27. Republic of Nauru;

28. Curacao and Saint Martin (Netherlands part);

29. Republic of Niue;

30. United Arab Emirates;

31. Cayman Islands;

32. Cook Islands;

33. Turks and Caicos Islands;

34. Republic of Palau;

35. Republic of Panama;

36. Republic of Samoa;

37. Republic of San Marino;

38. Saint Vincent and Grenadines;

39. Saint Kitts and Nevis;

40. Saint Lucia;

41. Separate administrative units of the United Kingdom of Great Britain and Northern Ireland:

Isle of Man;

Channel Islands (island of Guernsey, Jersey, Sark, Alderney).

42. Republic of Seychelles

 

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

Effectively work with search system

Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system

Get help

If you cannot find the required document, or you do not know where to begin, go to Help section.

In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.

You also may open the section Frequently asked questions. This section provides answers to questions set by users.

Search engine created by SojuzPravoInform LLC. UI/UX design by Intelliants.