Russian Federal Law No. 85-FZ (Law 85) entered into force on 7 April 2015, extending the deadline for the notification requirement introduced by Federal Law No. 376-FZ (Law 376).

Law 376 was signed into law on 14 November 2014, and generally applies from 1 January 2015 {News-2014-11-25/A/3- (previous coverage)}.

It introduced a number of changes to Russia's CFC rules, including the requirem…