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Recipient of income in the form of dividends from property transferred to trust management


The recipient of income in the form of dividends from property transferred to a trust management — is deemed to be the founder (founders) of the trust management (beneficiary), if the trustee receives such income in the form of dividends not in the interests of the investment fund1.

  1. Tax Code of the Russian Federation, as amended on 2020-05-21, Article 275, paragraph 9 // Official Gazette of the Russian Federation. 2000. No. 32. Art. 3340. ↩

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