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Recipient of income in the form of dividends from property transferred to the discretionary management of a foreign investment fund (investment company), which, in accordance with the personal law of such fund (company), is classified as collective…


The recipient of income in the form of dividends from property transferred to the discretionary management of a foreign investment fund (investment company), which, according to the personal law of such a fund (company), is classified as a collective investment scheme — shall be deemed to be the relevant fund (company)1.

  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. Item 3340. ↩

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