The Russian Federation is in northern Asia (included with Europe), bordering the Arctic Ocean. In Russia, the authority responsible for corporate registration is the Federal Tax Service (FNS). Companies must also register with the Federal Tax Service to obtain a Taxpayer Identification Number (INN). Common company types in Russia include OOO (Obshchestvo s Ogranichennoi Otvetstvennostyu), a Limited Liability Company, and OAO (Otkrytoye Aktsionernoye Obshchestvo), a Public Joint-Stock Company.