Encyclopedia
Status of a Foreign Agent
The foreign agent status — the foreign agent status or those in which persons who had the foreign agent status on the specified date participated, and the share of such participation on the specified date amounted to at least 10 percent1.
Tax Code of the Russian Federation, as amended on 01.01.2026, Art. 284, para. 1.18 // RSZ RF. 2000. No. 32. Art. 3340. ↩