Encyclopedia
Independent Agent
An independent agent is a broker, commission agent, managing person of a foreign investment fund (company) specified in paragraph 14 of article 25.13 of this Code, a professional participant of the Russian securities market or any other person acting within the framework of their primary (usual) activities1.
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. Article 3340. ↩