IMPLEMENTATION LEVEL
NationalAFFECTED FLOW
InflowANNOUNCED AS TEMPORARY
NoNON-TRADE-RELATED RATIONALE
NoELIGIBLE FIRMS
allJUMBO
NoTARIFF PEAK
NoPublic procurement access
Federal Law No. 227 of 13 July 2015 banned offshore companies from participation in public procurement.
For the purpose of interpretation of this law, an offshore company is a legal person, with a the place of registration in a state or a territory approved in accordance with subparagraph 1 of paragraph 3 of article 284 of the Tax code of the Russian Federation. It contains a list of States and territories providing preferential tax regime and (or) not envisaging disclosure and provision of information when conducting financial operations (offshore zones) for legal persons.
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