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Automatic exchange of financial information


Automatic exchange of financial information — provision by the federal executive authority authorized to exercise control and supervision in the area of taxes and fees, to competent authorities of foreign states (territories), and receipt by the federal executive authority authorized to exercise control and supervision in the area of taxes and fees, from competent authorities of foreign states (territories), of information provided for in this chapter on an automatic basis in accordance with international agreements of the Russian Federation relating to taxation (ceased to be in force as of 2019-05-01)1.

  1. Tax Code of the Russian Federation. Part one dated 31.07.1998, as amended on 2019-01-01, Article 142-1, subpara. 1, ceased to be in force as of 2019-05-01 // Official Gazette of the Russian Federation. 1998. No. 31. Art. 3824. ↩

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