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Foreign organizations recognized as tax residents of the Russian Federation in accordance with an international agreement of the Russian Federation on taxation
Foreign organizations recognized as tax residents of the Russian Federation in accordance with an international treaty of the Russian Federation on taxation — for the purposes of applying this international treaty (ceased to be effective from 2019-05-01)1.
Tax Code of the Russian Federation, as amended on 2019-01-01, Article 246-2, paragraph 2, ceased to be effective from 2019-05-01 // Official Gazette of the Russian Federation. 2000. No. 32. Article 3340. ↩