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List of countries and territories providing a preferential tax regime and/or not requiring the disclosure and provision of information in conducting financial transactions (offshore zones)
List of states and territories providing a preferential tax regime for taxation and (or) not requiring the disclosure and provision of information during financial transactions (offshore zones) — list of states and territories providing a preferential tax regime for taxation and (or) not requiring the disclosure and provision of information during financial transactions (offshore zones)1.
Tax Code of the Russian Federation, as amended on 2021-01-01, Article 284.2, paragraph 4 // RSZ RF. 2000. No. 32. Art. 3340. ↩