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01
Января
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

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