Exercise of control over the organization
Exercising control over an organization — providing or having the possibility to exert a determining influence on decisions made by this organization regarding the distribution of profits (income) received by the organization after taxation, due to direct or indirect participation in such an organization, participation in a contract (agreement) the subject of which is the management of this organization, or other features of relations between a person and this organization and (or) other persons (ceased to be effective as of 2019-05-01)1.
Tax Code of the Russian Federation. Part one dated 31.07.1998, as amended on 2019-01-01, Article 25-13, paragraph 7, ceased to be effective as of 2019-05-01 // Official Gazette of the Russian Federation. 1998. No. 31. Article 3824. ↩