Related Parties

21 January 2024, 19:09

"associated persons" - persons who meet at least one of the following conditions:

a) are employees or directors (managers) of each other's enterprises;

b) are legally recognized business partners, that is, are connected by contractual relations, act in order to make a profit and jointly bear expenses and losses related to the conduct of joint activities;

c) are employer and employee, servant;

d) any person directly or indirectly owns, controls or holds five percent or more of the issued voting shares of both of them;

e) one of them directly or indirectly controls the other;

f) both are directly or indirectly controlled by a third party;

g) together they directly or indirectly control a third party;

h) are relatives or members of the same family.

Persons who are partners in joint business or other activities, and one of whom is an exclusive (sole) agent, exclusive distributor, or exclusive concessionaire of the other, regardless of how this may be presented, shall be considered interrelated for the purposes of this Agreement if these persons meet at least one of the aforementioned conditions;

Source: Agreement between the Government of the Russian Federation, the Government of the Republic of Belarus and the Government of the Republic of Kazakhstan dated 25.01.2008 (as amended on 23.04.2012) "On Determining the Customs Value of Goods Moved Across the Customs Border of the Customs Union"

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Морфология

Род

Понятие «взаимосвязанные лица» среднего рода.

Склонение и число

Падеж	Единственное число	Множественное число
Р	взаимосвязанного лица	взаимосвязанных лиц
Д	взаимосвязанному лицу	взаимосвязанным лицам
В	взаимосвязанное лицо	взаимосвязанные лица
Т	взаимосвязанным лицом	взаимосвязанными лицами
П	взаимосвязанном лице	взаимосвязанных лицах