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Order of the Ministry of Finance of the Russian Federation No. 108n dated 13.11.2007

A list of states and territories that provide preferential tax treatment for taxation and (or) do not provide for disclosure and provision of information during financial transactions (offshore zones).

№ Offshore zones Alfa-2
ISO3166-1
1 Anguilla AI
2 Principality of Andorra TO
3 Antigua and Barbuda AG
4 Aruba AW
5 Commonwealth of the Bahamas BS
6 Kingdom of Bahrain FB
7 Belize BATHR
8 Bermuda BM
9 Brunei Darussalam BN
10 Republic of Vanuatu SEE
11 British Virgin Islands VG
12 Gibraltar GI
13 Grenada GD
14 Commonwealth of Dominica DM
15 Macao Special Administrative Region (Macao) (PRC) MO
16 Union of Comoros: Anjouan or Ndzouani Island KM
17 Republic of Liberia LR
18 Principality of Liechtenstein O
19 Republic of Mauritius MU
20 Malaysia: Labuan Island MY
21 Republic of Maldives MV
22 Republic of the Marshall Islands MH
23 Principality of Monaco MC
24 Montserrat MS
25 Republic of Nauru NR
26 Curacao and Saint Martin (Dutch part) CW
27 Republic of Niue No
28 United Arab Emirates AE
29 Cayman Islands KY
30 Cook Islands CK
31 Turks and Caicos Islands TC
32 Republic of Palau PW
33 Republic of Panama FOR
34 Republic of Samoa WS
35 Republic of San Marino SM
36 Saint Vincent and the Grenadines VC
37 Saint Kitts and Nevis KN
38 Saint Lucia LC
39 Separate administrative divisions of the United Kingdom of Great Britain and Northern Ireland: Isle of Man, Channel Islands (Guernsey, Jersey, Sark, Alderney) IN
40 Republic of Seychelles SC
1 to 0 (41)

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