Profit of a controlled foreign company
Profit of a controlled foreign company — the amount of profit (loss) of this company before taxation, taking into account the features provided for in paragraphs 3, 3-1, 7 and 8 of this article (as amended by Federal Law No. 436-FZ dated December 28, 2017 - Collection of Laws of the Russian Federation, 2018, No. 1, Article 20) (ceased to be in force as of May 1, 2019)1.
Tax Code of the Russian Federation, as amended on January 1, 2019, Article 309-1, subpara. 1, ceased to be in force as of May 1, 2019 // Collection of Laws of the Russian Federation. 2000. No. 32. Art. 3340. ↩