State of Permanent Establishment of Foreign Organizations
The state of permanent establishment of foreign organizations — the state of permanent establishment of the aforementioned foreign organizations is not included in the list of states and territories, approved by the Ministry of Finance of the Russian Federation, providing a preferential tax regime for taxation and (or) not requiring disclosure and provision of information during financial transactions (offshore zones)1.
Tax Code of the Russian Federation, as amended on 2021-01-01, Article 284.2, Paragraph 4 // Official Gazette of the RF. 2000. No. 32. Art. 3340. ↩