Automatic Information Exchange with Russia: Conditions …

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Checkpoint ContentsInternational Tax LibraryWG&L JournalsJournal of International Taxation (WG&L)Journal of International Taxation2017Volume 28, Number 10, October 2017ColumnsAutomatic Information Exchange with russia : Conditions and Implications, Journalof International Taxation, Oct 2017Dateline-RussiaAutomatic Information Exchange with russia : Conditionsand ImplicationsAuthor: KIRILL VIKULOVKirill Vikulov, PhD, is a Senior Associate with Baker & McKenzie, Moscow, Tax of Baker & McKenzie are frequent contributors to the "deoffshoring" of the economy and bringing holdings of businesses from various offshores back toRussia has become the most important tax trend. Experts continue to argue about the core objectives ofthis process: "a campaign against offshore companies," "increase of budget revenues by raisingadditional tax income," "repatriation of assets to russia ," and so on.

hopes for the Multilateral Competent Authority Agreement on the Automatic Exchange of Financial Account Information (AEoI), signed on May 12, 2016, and for the country-by-country reporting for transfer pricing purposes (CbCR).

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