Russia adopted CRS legislation at the end of 2017. It enables Russian tax authorities to obtain information on financial accounts held by Russian tax resident individuals and companies from the tax authorities of the partner countries. The list of such partner countries is available on the OECD website:
http://www.oecd.org/tax/automatic-exchange/international-framework-for-the-crs/exchange-relationships
Russian tax authorities will provide similar information about foreign tax residents to partner countries. The exchange of information will occur annually starting from 2018.
Last Reviewed - 31 December 2019