Resident of an offshore zone
1.1. For the purposes of this Instruction, residents of offshore zones include:
a physical person who has a permanent place of residence on the territory of a foreign state providing a preferential tax regime and (or) not requiring disclosure and provision of information in conducting financial transactions (hereinafter - offshore zone), including temporarily located outside the offshore zone;
a legal entity established on the territory of an offshore zone;
a separate unit of a legal entity located on the territory of an offshore zone, which does not have the status of a legal entity;
a branch or representative office of a resident of an offshore zone located outside the offshore zone
Source: Directive of the Bank of Russia dated 22 June 2005 No. 1584-U "On Formation and Size of Reserve for Potential Losses from Operations by Credit Institutions with Residents of Offshore Zones" (Registered by the Ministry of Justice of the Russian Federation on 15 July 2005 No. 6799)
Морфология
Род
Понятие «резидент офшорной зоны» мужского рода.
Склонение и число
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | резидента офшорной зоны | резидентов офшорной зоны |
| Д | резиденту офшорной зоны | резидентам офшорной зоны |
| В | резидента офшорной зоны | резидентов офшорной зоны |
| Т | резидентом офшорной зоны | резидентами офшорной зоны |
| П | резиденте офшорной зоны | резидентах офшорной зоны |