Substituted Bonds
Substituting bonds - for the purposes of this Code, substituting bonds are deemed to be bonds issued in favor of holders or other persons exercising rights under Eurobonds (hereinafter - Eurobond holders), of Russian organizations having obligations related to such Eurobonds, the issuance of which is carried out taking into account the provisions of paragraph 2 of subsection 1.1 of article 7 of the Federal Law of July 14, 2022 No. 292-FZ... and so on1.
Tax Code of the Russian Federation, ed. as of January 1, 2027, art. 214.1, para. 13 // RS RF. 2000. No. 32. Art. 3340. ↩