Encyclopedia

Subsidiary business entity


A subsidiary commercial company — created with the participation of such a joint-stock company, in the case of transferring certain functions of the managing company to the subsidiary company in accordance with Article 11 of the Federal Law of December 29, 2014, No. 473-FZ "On Priority Development Territories in the Russian Federation"1.

  1. Tax Code of the Russian Federation, as amended on January 1, 2025, Article 251, subpara. 3.5 // RSZ RF. 2000. No. 32. Art. 3340. ↩

Laws with commentary

Codes and federal laws