Encyclopedia
Confirmation Letter
A confirmation letter — that a foreign organization in favor of which income from securities is paid, according to the terms of a REPO agreement, a loan agreement with securities or any other similar agreement, is not a person having actual rights to these incomes1.
Tax Code of the Russian Federation, as amended on 2020-05-21, Article 312, subpara. 1#2 // RSZ RF. 2000. No. 32. Art. 3340. ↩