Russian mediator
Russian intermediary — tax agents, which for the purposes of this chapter are deemed to be Russian organizations and individual entrepreneurs through whose electronic trading platforms goods of organizations established in accordance with the legislation of member states of the Eurasian Economic Union (excluding the Russian Federation) and individuals registered as individual entrepreneurs in accordance with the legislation of member states of the Eurasian Economic Union (excluding the Russian Federation) are sold on the basis of commission agreements, agency agreements, or mandate agreements1.
Tax Code of the Russian Federation, as amended on 2024-07-01, Article 174.3, paragraph 3 // Official Gazette of the Russian Federation. 2000. No. 32. Item 3340. ↩