Encyclopedia

Foreign tax authority


Foreign tax authority — hereinafter in this article — foreign tax authority, regarding the provision of information about a person to whom the legislation of a foreign state on taxation of foreign accounts applies1.

  1. Federal Law No. 173-FZ dated 28.06.2014 "On Specific Features of Conducting Financial Operations with Foreign Citizens and Legal Entities, on Amendments to the Code of the Russian Federation on Administrative Offenses and on the Annulment of Certain Provisions of Legislative Acts of the Russian Federation". 2014, as amended on 02.12.2019, Article 7, paragraph 1. ↩

Laws with commentary

Codes and federal laws