Encyclopedia
National Person
i) any physical person having citizenship of the contracting state; and
ii) any entity which is not a physical person, having acquired its status in accordance with the current legislation of the contracting state. (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
Морфология
Род
Понятие «национальное лицо» среднего рода.
Склонение и число
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | национального лица | национальных лиц |
| Д | национальному лицу | национальным лицам |
| В | национальное лицо | национальные лица |
| Т | национальным лицом | национальными лицами |
| П | национальном лице | национальных лицах |