The Federal Law, in part, specifies the rules of taxing the income of controlled foreign companies, including the procedure for defining the amount of loss and the procedure for taxing operations with financial assets.
In addition, the Federal Law amends the Federal Law On Customs Regulations in the Russian Federation, which stipulates the rules regulating customs relations in the Russian Federation following the approval of the Agreement on the Customs Code of the Eurasian Economic Union signed in Moscow on April 11, 2017.