Encyclopedia

Share of indirect participation


The share of indirect participation is determined as the product of the shares of direct participation of the first two organizations (other persons) in sequence, and when there is further participation by multiplying the resulting product by the share of the next direct participation in sequence and each subsequent resulting product by each share of the next direct participation until the last organization in the sequence (ceased to be effective as of 2019-05-01)1.

  1. The Tax Code of the Russian Federation. Part one dated 31.07.1998, as amended on 2019-01-01, Article 105-2, subpara. 3, ceased to be effective as of 2019-05-01 // Official Gazette of the Russian Federation. 1998. No. 31. Art. 3824. ↩

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