Статьи
Четверг
К автоматическому обмену готовы
21 декабря 2017 на сайте Организации экономического сотрудничества и развития (http://www.oecd.org/tax/automatic-exchange/international-framework-for-the-crs/exchange-relationships/) появилась информация об активации соглашений по обмену налоговой информации. По состоянию на 21/12/2017 действует более 2600 взаимных соглашений в отношении 78 юрисдикций.
В 2014 году ОЭСР и G20 утвердили Единый стандарт отчетности (Common Reporting Standat), который является основой для автоматического ежегодного обмена информацией о оффшорных финансовых счетах. В настоящее время более 100 юрисдикций взяли обязательство по внедрению CRS, причем половина из них начала обмен информацией в сентябре 2017 года. В 2018 году к ним присоединится еще 53 страны, в том числе и Российская Федерация.
Внедрение автоматического обмена требует как внутреннего законодательства для обеспечения того, чтобы финансовые учреждения правильно идентифицировали и сообщали о счетах, принадлежащих нерезидентам, так и международную правовую базу для внедрения автоматического обмена.
Первое условие было выполнено Россией 27 ноября 2017 года принятием Федерального закона No 340 «О внесении изменений в Налоговый кодекс Российской Федерации в связи с реализацией международного автоматического обмена информацией о финансовых счетах и документацией по международным группам компаний». Этот шаг позволил перейти к подписанию двусторонних соглашений. На текущий момент 73 юрисдикции подтвердили свое намерение предоставлять информацию в Россию в рамках CRS, Россия, в свою очередь, будет направлять информацию в 56 стран.
Ниже приведена таблица юрисдикций, которые буду предоставлять информацию России.
|
Из юрисдикции |
В юрисдикцию |
Правовое основание |
|
Andorra |
Russia |
CRS MCAA - Effective for taxable periods starting on or after 01 January 2017 - Activated on 21-December-2017 |
|
Argentina |
Russia |
CRS MCAA - Activated on 21-December-2017 |
|
Australia |
Russia |
CRS MCAA - Effective for taxable periods starting on or after 01 January 2017 - Activated on 21-December-2017 |
|
Barbados |
Russia |
CRS MCAA - Effective for taxable periods starting on or after 01 January 2017 - Activated on 21-December-2017 |
|
Belgium |
Russia |
CRS MCAA - Activated on 21-December-2017 |
|
Belize |
Russia |
CRS MCAA - Activated on 21-December-2017 |
|
Bermuda |
Russia |
CRS MCAA - Activated on 21-December-2017 |
|
Brazil |
Russia |
CRS MCAA - Effective for taxable periods starting on or after 01 January 2017 - Activated on 21-December-2017 |
|
British Virgin Islands |
Russia |
CRS MCAA - Activated on 21-December-2017 |
|
Bulgaria |
Russia |
CRS MCAA - Effective for taxable periods starting on or after 01 January 2017 - Activated on 21-December-2017 |
|
Cayman Islands |
Russia |
CRS MCAA - Activated on 21-December-2017 |
|
Chile |
Russia |
CRS MCAA - Effective for taxable periods starting on or after 01 January 2017 - Activated on 21-December-2017 |
|
China |
Russia |
CRS MCAA - Effective for taxable periods starting on or after 01 January 2017 - Activated on 21-December-2017 |
|
Colombia |
Russia |
CRS MCAA - Activated on 21-December-2017 |
|
Cook Islands |
Russia |
CRS MCAA - Effective for taxable periods starting on or after 01 January 2019 - Activated on 21-December-2017 |
|
Costa Rica |
Russia |
CRS MCAA - Effective for taxable periods starting on or after 01 January 2017 - Activated on 21-December-2017 |
|
Croatia |
Russia |
CRS MCAA - Activated on 21-December-2017 |
|
Curaçao |
Russia |
CRS MCAA - Activated on 21-December-2017 |
|
Cyprus |
Russia |
CRS MCAA - Activated on 21-December-2017 |
|
Czech Republic |
Russia |
CRS MCAA - Activated on 21-December-2017 |
|
Denmark |
Russia |
CRS MCAA - Activated on 21-December-2017 |
|
Estonia |
Russia |
CRS MCAA - Activated on 21-December-2017 |
|
Faroe Islands |
Russia |
CRS MCAA - Activated on 21-December-2017 |
|
Finland |
Russia |
CRS MCAA - Activated on 21-December-2017 |
|
France |
Russia |
CRS MCAA - Activated on 21-December-2017 |
|
Germany |
Russia |
CRS MCAA - Activated on 21-December-2017 |
|
Gibraltar |
Russia |
CRS MCAA - Effective for taxable periods starting on or after 01 January 2017 - Activated on 21-December-2017 |
|
Greece |
Russia |
CRS MCAA - Activated on 21-December-2017 |
|
Greenland |
Russia |
CRS MCAA - Activated on 21-December-2017 |
|
Guernsey |
Russia |
CRS MCAA - Activated on 21-December-2017 |
|
Hungary |
Russia |
CRS MCAA - Activated on 21-December-2017 |
|
Iceland |
Russia |
CRS MCAA - Activated on 21-December-2017 |
|
India |
Russia |
CRS MCAA - Effective for taxable periods starting on or after 01 January 2017 - Activated on 21-December-2017 |
|
Indonesia |
Russia |
CRS MCAA - Activated on 21-December-2017 |
|
Ireland |
Russia |
CRS MCAA - Activated on 21-December-2017 |
|
Isle of Man |
Russia |
CRS MCAA - Effective for taxable periods starting on or after 01 January 2017 - Activated on 21-December-2017 |
|
Italy |
Russia |
CRS MCAA - Activated on 21-December-2017 |
|
Japan |
Russia |
CRS MCAA - Activated on 21-December-2017 |
|
Jersey |
Russia |
CRS MCAA - Activated on 21-December-2017 |
|
Korea |
Russia |
CRS MCAA - Activated on 21-December-2017 |
|
Lebanon |
Russia |
CRS MCAA - Effective for taxable periods starting on or after 01 January 2018 - Activated on 21-December-2017 |
|
Liechtenstein |
Russia |
CRS MCAA - Effective for taxable periods starting on or after 01 January 2017 - Activated on 21-December-2017 |
|
Lithuania |
Russia |
CRS MCAA - Activated on 21-December-2017 |
|
Luxembourg |
Russia |
CRS MCAA - Activated on 21-December-2017 |
|
Malaysia |
Russia |
CRS MCAA - Effective for taxable periods starting on or after 01 January 2018 - Activated on 21-December-2017 |
|
Malta |
Russia |
CRS MCAA - Activated on 21-December-2017 |
|
Mauritius |
Russia |
CRS MCAA - Effective for taxable periods starting on or after 01 January 2017 - Activated on 21-December-2017 |
|
Mexico |
Russia |
CRS MCAA - Activated on 21-December-2017 |
|
Montserrat |
Russia |
CRS MCAA - Effective for taxable periods starting on or after 01 January 2017 - Activated on 21-December-2017 |
|
Nauru |
Russia |
CRS MCAA - Effective for taxable periods starting on or after 01 January 2017 - Activated on 21-December-2017 |
|
Netherlands |
Russia |
CRS MCAA - Activated on 21-December-2017 |
|
New Zealand |
Russia |
CRS MCAA - Effective for taxable periods starting on or after 01 January 2017 - Activated on 21-December-2017 |
|
Norway |
Russia |
CRS MCAA - Activated on 21-December-2017 |
|
Pakistan |
Russia |
CRS MCAA - Effective for taxable periods starting on or after 01 January 2018 - Activated on 21-December-2017 |
|
Poland |
Russia |
CRS MCAA - Activated on 21-December-2017 |
|
Portugal |
Russia |
CRS MCAA - Activated on 21-December-2017 |
|
Romania |
Russia |
CRS MCAA - Activated on 21-December-2017 |
|
Saint Lucia |
Russia |
CRS MCAA - Effective for taxable periods starting on or after 01 January 2019 - Activated on 21-December-2017 |
|
Saint Vincent and the Grenadines |
Russia |
CRS MCAA - Effective for taxable periods starting on or after 01 January 2017 - Activated on 21-December-2017 |
|
Samoa |
Russia |
CRS MCAA - Effective for taxable periods starting on or after 01 January 2017 - Activated on 21-December-2017 |
|
San Marino |
Russia |
CRS MCAA - Activated on 21-December-2017 |
|
Saudi Arabia |
Russia |
CRS MCAA - Effective for taxable periods starting on or after 01 January 2017 - Activated on 21-December-2017 |
|
Seychelles |
Russia |
CRS MCAA - Activated on 21-December-2017 |
|
Singapore |
Russia |
CRS MCAA - Effective for taxable periods starting on or after 01 January 2017 - Activated on 21-December-2017 |
|
Slovak Republic |
Russia |
CRS MCAA - Activated on 21-December-2017 |
|
Slovenia |
Russia |
CRS MCAA - Activated on 21-December-2017 |
|
South Africa |
Russia |
CRS MCAA - Effective for taxable periods starting on or after 01 January 2017 - Activated on 21-December-2017 |
|
Spain |
Russia |
CRS MCAA - Activated on 21-December-2017 |
|
Sweden |
Russia |
CRS MCAA - Activated on 21-December-2017 |
|
Switzerland |
Russia |
CRS MCAA - Effective for taxable periods starting on or after 01 January 2018 - Activated on 1-January-2018 |
|
Turks and Caicos Islands |
Russia |
CRS MCAA - Effective for taxable periods starting on or after 01 January 2017 - Activated on 21-December-2017 |
|
United Kingdom |
Russia |
CRS MCAA - Effective for taxable periods starting on or after 01 January 2017 - Activated on 21-December-2017 |
|
Uruguay |
Russia |
CRS MCAA - Effective for taxable periods starting on or after 01 January 2017 - Activated on 21-December-2017 |
