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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.

  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. ↩

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