Russian Federation

Russian Federation has exchange of information relationships with 90 jurisdictions through 91 DTCs and 0 TIEAs.

About this list of agreements »

Information on a jurisdiction's exchange of information agreements contained reflects the most up to date information available to the Global Forum.

Jurisdictions may have signed further agreements that are not reflected. In particular, other mechanisms including the EU Council Directive 2011/16/EU on administrative co-operation in the field of taxation and the multilateral Convention on Mutual Administrative Assistance in Tax Matters are not reflected in the list of agreements yet. Technical adjustments are being performed in the EOI Portal in order to display multilateral agreements and developments are expected soon. The public should consult the detailed analysis of the jurisdiction’s EOI mechanisms contained in its published peer review reports and also consult the relevant government agencies in the jurisdictions concerned.

The determination as to whether an agreement meets the international standard is based on the results of the peer review process. Where neither jurisdiction has been subject to a peer review, or where one of the jurisdictions is not a member of the Global Forum (and so no information is available regarding whether that jurisdiction can exchange information to the standard) and so it is not possible to say that the agreement meets the standard, then the agreement's status is "unreviewed".

Jurisdiction Type of EOI Arrangement Date Signed Date entered into Force Meets standard Contains paras 4 and 5  
New Zealand DTC  5 Sep 2000  2000-09-05 4 Jul 2003  2003-07-04 Yes No
South Africa DTC  27 Nov 1995  1995-11-27 1 Jan 2001  2001-01-01 No No
United Kingdom DTC  15 Feb 1994  1994-02-15 1 Jan 1998  1998-01-01 No No
Ecuador DTC  14 Nov 2016  2016-11-14 not yet in force  1900-01-01 Unreviewed No
Mongolia DTC  5 Apr 1995  1995-04-05 1 Jan 1998  1998-01-01 No Yes
China DTC  13 Oct 2014  2014-10-13 9 Apr 2016  2016-04-09 Unreviewed Yes
India DTC  25 Mar 1997  1997-03-25 11 Apr 1998  1998-04-11 No No
Montenegro DTC  12 Oct 1995  1995-10-12 1 Jan 1998  1998-01-01 Unreviewed No
Latvia DTC  20 Dec 2010  2010-12-20 8 Nov 2012  2012-11-08 No No
Spain DTC  16 Dec 1998  1998-12-16 13 Jun 2000  2000-06-13 Yes No
United Arab Emirates DTC  7 Dec 2011  2011-12-07 23 Jun 2013  2013-06-23 Unreviewed Yes
Korea, Republic of DTC  19 Nov 1992  1992-11-19 1 Jan 1996  1996-01-01 Yes No
Canada DTC  5 Oct 1995  1995-10-05 5 May 1997  1997-05-05 Yes No
Belarus DTC  21 Apr 1995  1995-04-21 1 Jan 1998  1998-01-01 Unreviewed Yes
Ireland DTC  29 Apr 1994  1994-04-29 7 Jul 1995  1995-07-07 No No
Iceland DTC  26 Nov 1999  1999-11-26 1 Jan 2004  2004-01-01 Yes No
Ethiopia DTC  26 Nov 1999  1999-11-26 not yet in force  1900-01-01 Unreviewed No
Philippines DTC  26 Apr 1995  1995-04-26 12 Sep 1997  1997-09-12 Yes No
Cuba DTC  14 Dec 2000  2000-12-14 15 Nov 2010  2010-11-15 Unreviewed No
Chile DTC  19 Nov 2004  2004-11-19 28 Feb 2012  2012-02-28 Yes No
Luxembourg DTC  28 Jun 1993  1993-06-28 7 May 1997  1997-05-07 Yes Yes
Austria DTC  13 Apr 2000  2000-04-13 30 Dec 2002  2002-12-30 No No
Former Yugoslav Republic of Macedonia DTC  21 Oct 1997  1997-10-21 14 Jul 2000  2000-07-14 No No
Lao People's Democratic Republic DTC  15 May 1999  1999-05-15 not yet in force  1900-01-01 Unreviewed No
Malta DTC  24 Apr 2013  2013-04-24 22 May 2014  2014-05-22 Yes Yes
Belgium DTC  16 Jun 1995  1995-06-16 26 Jun 2000  2000-06-26 Yes No
Czech Republic DTC  17 Nov 1995  1995-11-17 18 Jul 1997  1997-07-18 Yes Yes
Kyrgyzstan DTC  13 Jan 1999  1999-01-13 1 Jan 2001  2001-01-01 Unreviewed Yes
Thailand DTC  23 Sep 1999  1999-09-23 1 Jan 2010  2010-01-01 No No
Romania DTC  27 Sep 1993  1993-09-27 2 Jan 2003  2003-01-02 No No
Hungary DTC  1 Apr 1994  1994-04-01 1 Jan 1998  1998-01-01 Yes No
Moldova, Republic of DTC  12 Apr 1996  1996-04-12 1 Jan 1998  1998-01-01 No Yes
Denmark DTC  8 Feb 1996  1996-02-08 27 Apr 1997  1997-04-27 Yes No
Japan DTC  18 Jan 1986  1986-01-18 1 Jan 1987  1987-01-01 No No
Korea, Democratic People's Republic of DTC  26 Sep 1997  1997-09-26 1 Jan 2001  2001-01-01 No No
Tajikistan DTC  31 Mar 1997  1997-03-31 1 Jan 2004  2004-01-01 Unreviewed Yes
Qatar DTC  20 Apr 1998  1998-04-20 19 Jan 2000  2000-01-19 No No
Sri Lanka DTC  2 Mar 1999  1999-03-02 1 Jan 2003  2003-01-01 Unreviewed No
Indonesia DTC  12 Mar 1999  1999-03-12 17 Dec 2002  2002-12-17 Yes No
Ukraine DTC  8 Feb 1995  1995-02-08 1 Jan 2000  2000-01-01 No Yes
Netherlands DTC  16 Dec 1996  1996-12-16 27 Aug 1998  1998-08-27 Yes No
Argentina DTC  10 Oct 2001  2001-10-10 16 Oct 2012  2012-10-16 Yes No
Saudi Arabia DTC  11 Feb 2007  2007-02-11 1 Feb 2010  2010-02-01 No No
Armenia DTC  28 Dec 1996  1996-12-28 1 Jan 1999  1999-01-01 Unreviewed Yes
Greece DTC  26 Jun 2000  2000-06-26 20 Dec 2007  2007-12-20 Yes No
Oman DTC  26 Nov 2001  2001-11-26 not yet in force  1900-01-01 Unreviewed No
Mexico DTC  7 Jun 2004  2004-06-07 2 Apr 2008  2008-04-02 Yes No
Lebanon DTC  7 Apr 1997  1997-04-07 1 Jan 2001  2001-01-01 No No
Venezuela DTC  22 Dec 2003  2003-12-22 1 Jan 2010  2010-01-01 Unreviewed No
Poland DTC  22 May 1992  1992-05-22 1 Jan 1994  1994-01-01 No No
Georgia DTC  4 Aug 1999  1999-08-04 not yet in force  1900-01-01 Yes No
Croatia DTC  2 Oct 1995  1995-10-02 1 Jan 1998  1998-01-01 Yes No
Finland DTC  4 May 1996  1996-05-04 1 Jan 2003  2003-01-01 Yes No
France DTC  26 Nov 1996  1996-11-26 9 Mar 1999  1999-03-09 Yes No
Sweden DTC  15 Jun 1993  1993-06-15 1 Jan 1996  1996-01-01 Yes No
Cyprus DTC  5 Dec 1998  1998-12-05 1 Jan 2000  2000-01-01 Yes Yes
Norway DTC  26 Mar 1996  1996-03-26 20 Dec 2002  2002-12-20 Yes No
Albania DTC  11 Apr 1995  1995-04-11 1 Jan 1998  1998-01-01 Yes No
Brazil DTC  22 Nov 2004  2004-11-22 19 Jan 2009  2009-01-19 Yes No
Botswana DTC  8 Apr 2003  2003-04-08 1 Jan 2010  2010-01-01 Yes No
Serbia DTC  12 Oct 1995  1995-10-12 1 Jan 1998  1998-01-01 Unreviewed No
Israel DTC  25 Apr 1994  1994-04-25 1 Jan 2001  2001-01-01 Yes No
Morocco DTC  4 Sep 1997  1997-09-04 31 Aug 1999  1999-08-31 Yes No
Slovenia DTC  29 Sep 1995  1995-09-29 1 Jan 1998  1998-01-01 No No
Viet nam DTC  27 May 1993  1993-05-27 1 Jan 1997  1997-01-01 No No
Egypt DTC  23 Sep 1997  1997-09-23 1 Jan 2001  2001-01-01 Unreviewed No
Kuwait DTC  9 Feb 1999  1999-02-09 2 Jan 2003  2003-01-02 Unreviewed No
Germany DTC  29 May 1996  1996-05-29 30 Dec 1996  1996-12-30 Yes Yes
Azerbaijan DTC  3 Jul 1997  1997-07-03 1 Jan 1999  1999-01-01 No Yes
Bulgaria DTC  8 Jun 1993  1993-06-08 1 Jan 1996  1996-01-01 No No
Syrian Arab Republic DTC  17 Sep 2000  2000-09-17 1 Jan 2004  2004-01-01 No No
Uzbekistan DTC  2 Mar 1994  1994-03-02 1 Jan 1996  1996-01-01 No Yes
Algeria DTC  10 Mar 2006  2006-03-10 1 Jan 2009  2009-01-01 Unreviewed No
Switzerland DTC  15 Nov 1995  1995-11-15 18 Apr 1997  1997-04-18 Yes Yes
Mauritius DTC  24 Aug 1995  1995-08-24 not yet in force  1900-01-01 Yes No
Slovakia DTC  24 Jun 1994  1994-06-24 1 May 1997  1997-05-01 Yes No
Estonia DTC  5 Nov 2002  2002-11-05 not yet in force  1900-01-01 Yes No
United States DTC  17 Jun 1992  1992-06-17 1 Jan 1994  1994-01-01 Yes No
Kazakhstan DTC  18 Oct 1996  1996-10-18 1 Jan 1998  1998-01-01 No Yes
Portugal DTC  29 May 2000  2000-05-29 11 Dec 2002  2002-12-11 Yes No
Turkmenistan DTC  14 Jan 1998  1998-01-14 1 Jan 2000  2000-01-01 No Yes
Romania DTC  27 Sep 1993  1993-09-27 1 Jan 1996  1996-01-01 No No
Turkey DTC  15 Dec 1997  1997-12-15 1 Jan 2000  2000-01-01 No No
Namibia DTC  31 Mar 1998  1998-03-31 1 Jan 2001  2001-01-01 Unreviewed No
Australia DTC  7 Sep 2000  2000-09-07 17 Dec 2003  2003-12-17 Yes No
Singapore DTC  9 Sep 2002  2002-09-09 16 Jan 2009  2009-01-16 No No
Lithuania DTC  29 Jun 1999  1999-06-29 1 Jan 2006  2006-01-01 Yes No
Malaysia DTC  31 Jul 1987  1987-07-31 4 Jul 1988  1988-07-04 No No
Mali DTC  25 Jun 1996  1996-06-25 1 Jan 2000  2000-01-01 Unreviewed No
Iran DTC  6 Mar 1998  1998-03-06 1 Jan 2003  2003-01-01 Unreviewed No
Italy DTC  9 Apr 1996  1996-04-09 30 Nov 1998  1998-11-30 Yes Yes