A foreign state or its administrative-territorial unit is granted tax benefits if, in the exclusive states of administrative-territorial units, the supply tax or income tax is less than 10 percent or in the amount of states or administrative-territorial units, within their limits on the confidentiality of financial information or accounts, in order to obtain accidental secrecy about the actual owner of the property, income or actual property of owners, signs, founders, shareholders of legal entities (companies).
The list of states with preferential taxation is compiled by the authorized body.