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Date of loan issuance for financing an overseas geological exploration project


The date of issuance of a loan for financing an overseas geological exploration project is deemed to be the date of the first transfer of funds by the lender to the borrower under the relevant loan agreement1.

  1. Tax Code of the Russian Federation, as amended on April 28, 2023, Article 261, paragraph 11 // Official Gazette of the Russian Federation. 2000. No. 32. Item 3340. ↩

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Codes and federal laws