Encyclopedia
Dependent Agent
Dependent agent — a person who, based on contractual relations with this foreign organization, represents its interests in the Russian Federation, acts on the territory of the Russian Federation on behalf of this foreign organization, has and regularly uses the authority to conclude contracts or negotiate their essential terms when such contracts are concluded on behalf of this foreign organization, or concerning the transfer of ownership rights to property, or granting the right to use property belonging to this foreign organization or on which this foreign organization has the right to use, or in relation to the provision of services by this foreign organization, thereby creating legal consequences for this foreign organization1.
Tax Code of the Russian Federation, as amended on August 31, 2023, Article 306, paragraph 9 // Official Gazette of the Russian Federation. 2000. No. 32. Art. 3340. ↩