Encyclopedia
Company
means any corporate entity or any entity that for tax purposes is considered a corporate entity. (Agreement between the Government of the Russian Federation and the Government of the Republic of Cyprus on Avoidance of Double Taxation with Respect to Taxes on Income and Capital, Article 3)
Source: Agreement between the Government of the Russian Federation and the Government of the Republic of Cyprus on Avoidance of Double Taxation with Respect to Taxes on Income and Capital