The Russian Federal Tax Service (FTS) has issued Order No. ED-7-17/884@ of 14 October 2025, which was published in the Official Gazette on 10 December 2025. Order No. ED-7-17/884@ provides a revised list of states and territories with which Country-by-Country (CbC) reports will be automatically exchanged, which replaces the list established by Order No. ED-7-17/915@ of 30 October 2024.

The r…