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Place of performance of services for the transportation of natural gas by pipeline transport
The place of performance of services for the transportation of natural gas by pipeline transport is deemed to be the territory of the Russian Federation in cases provided for by international agreements of the Russian Federation1.
Tax Code of the Russian Federation, as amended on 2020-05-21, Article 148, paragraph 4.1 // Official Gazette of the Russian Federation. 2000. No. 32. Item 3340. ↩