Encyclopedia

D.2


D.2 — the total amount of dividends received by the Russian organization, determined in accordance with the procedure established by paragraph 5 of article 275 of this Code1.

  1. Tax Code of the Russian Federation, as amended on 2023-04-28, article 214, paragraph 3.1 // Official Gazette of the RF. 2000. No. 32. Article 3340. ↩

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