There are the general norms containing, for example, in article 40 NK the Russian Federation, interfering a manipulation contract prices; some positions of the customs and currency legislation are directed on counteraction to wrongful leaving from the taxation at use of the foreign companies in general, but not against concrete the offshore.
In brief we will stop on acquisition possibility the Russian citizens of actions and shares in the foreign companies. Earlier there was a requirement about use of the special bank account "F" which opened to the physical person, and the special account «Р2», opened to the resident-businessman or the legal body, for calculations and transfers for acquisition at the non-resident and alienation in favor of the non-resident of external securities, including calculations and the transfers connected with transfer of external securities (subitem 2.1.1 subitem, 2.1.3 Instructions of the Central Bank of the Russian Federation from 6/7/2004 N 116.
However since January, 1st, 2007 the given requirements are cancelled also the citizen (or the legal body) the Russian Federation can freely get actions of the foreign companies without observance of any special formalities. Thus according to item 2 of item 23 NK tax bearers-organizations and individual businessmen are obliged to inform the Russian Federation in writing in tax department accordingly on the organization location, a residence of the individual businessman on all cases of participation in the Russian and foreign organizations - in time not later than one month from the date of the beginning of such participation.
The legislation on counteraction of legalization of incomes also contains the requirements.
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