Resident
resident - any natural or legal persons, enterprises or organizations that do not have the status of a legal entity, which according to the legislation of the state party to the Agreement are subject to taxation in it based on residence, permanent stay, place of management, registration and establishment or any other similar characteristic.
However, this concept does not include persons who are subject to taxation in the state party to the Agreement only with respect to income derived from operations not related to production and/or sale of goods;
Source: Agreement of Governments of the States Parties to the CIS countries dated 20.11.2009 (as amended on 28.09.2012) "On Rules for Determining the Country of Origin of Goods in the Commonwealth of Independent States"