Encyclopedia
Client - foreign taxpayer
Foreign taxpayer - persons to whom the legislation of a foreign state on taxation of foreign accounts applies1.
Federal Law No. 173-FZ dated June 28, 2014 "On the Specifics of Conducting Financial Operations with Foreign Citizens and Legal Entities, on Amendments to the Code of the Russian Federation on Administrative Offenses and on the Recognition of Certain Provisions of Legislative Acts of the Russian Federation as Lapsed". 2014, amended on June 28, 2014, Article 2, paragraph 1. ↩