Encyclopedia
KVRK
KVRC — the KVRC is taken to be zero for organizations in which the Russian Federation has the right to directly and/or indirectly dispose of more than 25 percent of the total number of votes attributable to voting shares (interests) making up the charter capital of such organizations1.
Tax Code of the Russian Federation, as amended on 2026-08-04, Article 200, paragraph 27 // RSZ RF. 2000. No. 32. Art. 3340. ↩