Encyclopedia

Foreign entities without the formation of a legal entity


Foreign structures without the formation of a legal entity — for the purposes of this paragraph, foreign legal entities that, according to their own law, do not provide for participation in capital are equated with foreign structures without the formation of a legal entity1.

  1. Tax Code of the Russian Federation, as amended on 2020-05-21, Article 217, subpara. 67 // RSZ RF. 2000. No. 32. Art. 3340. ↩

Laws with commentary

Codes and federal laws