Encyclopedia
Administrative and Business Center
Administrative and business center — for the purposes of this article, an administrative and business center is also deemed to be a single immovable complex that includes at least one non-residential building (structure, facility) meeting at least one of the conditions specified in this paragraph1.
Tax Code of the Russian Federation, as amended on 2026-01-01, Article 378.2, subpara. 2 // Official Gazette of the Russian Federation. 2000. No. 32. Art. 3340. ↩