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Country Information


COUNTRY-SPECIFIC INFORMATION — for the purposes of this Code are considered to be information on income (expenses), profit (loss) received (incurred) in connection with the activities of members of an international group of companies in the Russian Federation and (or) a foreign state (territory), on key indicators characterizing the activities of members of an international group of companies in the Russian Federation and (or) a foreign state (territory), as well as on the amounts of taxes calculated and (or) paid to the budget system of the Russian Federation and (or) a foreign state (territory), submitted by members of an international group of companies1.

  1. Tax Code of the Russian Federation. Part One dated 31.07.1998, as amended on 2020-04-01, Article 105.16-1, paragraph 5 // RSZ RF. 1998. No. 31. Art. 3824. ↩

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