Foreign Intermediary
Foreign intermediary — through electronic trading platforms, via which goods of organizations established in accordance with the legislation of member states of the Eurasian Economic Union and physical persons registered as individual entrepreneurs under the legislation of member states of the Eurasian Economic Union are sold on the basis of commission agreements, agency agreements, mandate agreements or other similar agreements (hereinafter in this article — foreign intermediaries)1.
Tax Code of the Russian Federation, as amended on July 1, 2024, Article 174.3, paragraph 2 // Official Gazette of the Russian Federation. 2000. No. 32. Item 3340. ↩