Mutually dependent parties
1. For the purposes of taxation, associated parties are deemed to be individuals and (or) organizations, between which there are relationships that may influence the conditions or economic results of their activities or the activities of persons represented by them, namely:
(as amended by Federal Law No. 154-FZ dated July 9, 1999)
1) one organization directly and (or) indirectly participates in another organization, and the total share of such participation exceeds twenty percent. The indirect participation share of one organization in another through a sequence of other organizations is determined as the product of the direct participation shares of the organizations in this sequence;
(subparagraph 1 as amended by Federal Law No. 154-FZ dated July 9, 1999)
2) one individual is subordinate to another individual in terms of their position;
3) individuals are related in accordance with the family legislation of the Russian Federation, such as marital relationships, kinship or affinity, between adopter and adopted child, guardian and ward.
2. The court may deem persons interdependent on other grounds not provided for in paragraph 1 of this article, if the relationship between these persons may affect the results of transactions relating to the sale of goods (works, services).
Source: "Tax Code of the Russian Federation (Part One)" dated 31.07.1998 No. 146-FZ (as amended on 28.07.2012)
Морфология
Род
Понятие «взаимозависимые лица» среднего рода.
Склонение и число
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | взаимозависимого лица | взаимозависимых лиц |
| Д | взаимозависимому лицу | взаимозависимым лицам |
| В | взаимозависимое лицо | взаимозависимые лица |
| Т | взаимозависимым лицом | взаимозависимыми лицами |
| П | взаимозависимом лице | взаимозависимых лицах |