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Amendments to Tax Code concerning entry into force of Convention on Mutual Administrative Assistance in Tax Matters

November 28, 2017

Vladimir Putin has signed the Federal Law On Introducing Amendments to Section 1 of the Russian Federation Tax Code in Connection with the Implementation of International Automatic Exchange of Information and Documentation among International Groups of Companies.

The Federal Law is designed to implement the Convention on Mutual Administrative Assistance in Tax Matters, which came into effect on July 1, 2015.

In this regard, the Federal Law introduces amendments to the Russian Tax Code, in particular, concerning the procedure by which Russian tax bodies interact with relevant foreign agencies in the course of tax monitoring and joint tax inspection.

November 28, 2017