International holding company
An international holding company — an international holding company is registered with the tax authority of a foreign state (territory) in connection with participation in projects implemented in such a state (territory); an international holding company is a party to production sharing agreements, concession agreements, license agreements or other agreements (contracts) on risk terms, or the establishment of an international company is provided for by these agreements (contracts), and it carries out its activities exclusively on the basis of agreements (contracts) and in accordance with the conditions of such agreements (contracts)1.
Tax Code of the Russian Federation, as amended on 01.01.2023, Article 251, paragraph 4 // Official Gazette of the Russian Federation. 2000. No. 32. Item 3340. ↩