Encyclopedia
Active foreign subholding company
An active foreign subholding company — is recognized in accordance with the first part of this Code as an active foreign holding company or an active foreign subholding company (ceased to be in effect from 2019-05-01)1.
Tax Code of the Russian Federation, ed. as of 2019-01-01, art. 246-2, subp. 2, ceased to be in effect from 2019-05-01 // RSZ RF. 2000. No. 32. Art. 3340. ↩