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Russia Introducing List of Jurisdictions Not Exchanging Country-by-Country Reports

|Proposed Changes|Russia
Russia

The Russian Federal Tax Service is reportedly finalizing a list of jurisdictions with which there is a systemic failure for the automatic exchange of Country-by-Country (CbC) reports. Where there is a systemic failure for exchange, a constituent entity in Russia of a foreign parented group may be required to submit a CbC report (secondary local filing). In such cases, the constituent entity wil…

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