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P2


P2 — p2 - the amount of income of a foreign organization specified in subitem 1 of paragraph 4 of article 309-1 of this Code (ceased to be in force as of 2019-05-01)1.

P2 — the amount of income of a foreign organization specified in subitem 1 of paragraph 4 of article 309.1 of this Code, reduced by the amount of income whose source is Russian organizations, if the controlling party of this foreign organization has actual rights to such income taking into account the provisions of article 312 of this Code2.

  1. No. 31. Article 3824.
  1. Tax Code of the Russian Federation. Part one dated 31.07.1998, amended on 2019-01-01, article 25-13#2, subitem 2, ceased to be in force as of 2019-05-01 // RSZ RF. ↩

  2. Tax Code of the Russian Federation. Part one dated 31.07.1998, amended on 2020-11-09, article 25.13-1, subitem 2 // RSZ RF. 1998. No. 31. Article 3824. ↩

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