Encyclopedia

Foreign Organization


A foreign organization — an organization whose management is carried out outside the Russian Federation, in particular, is considered a foreign organization if its activities are conducted using its own qualified personnel and assets in the state (territory) of its permanent place of residence, with which there is an international agreement of the Russian Federation on taxation, and (or) in a foreign state (territory) where its separate units are located, with which there is an international agreement of the Russian Federation on taxation (ceased to be effective as of 2019-05-01)1.

A foreign organization — is the operator of a new offshore hydrocarbon deposit or a direct shareholder (participant) of the operator of a new offshore hydrocarbon deposit (ceased to be effective as of 2019-05-01)2.

  1. Tax Code of the Russian Federation, ed. as of 2019-01-01, art. 246-2, para. 4, ceased to be in force as of 2019-05-01 // RSZ RF. 2000. No. 32. Art. 3340. ↩

  2. Tax Code of the Russian Federation, ed. as of 2019-01-01, art. 246-2, subpara. 3, ceased to be in force as of 2019-05-01 // RSZ RF. 2000. No. 32. Art. 3340. ↩

Laws with commentary

Codes and federal laws