Encyclopedia

Indicator N


Indicator N — Indicator N for such a controlled foreign company is determined by the taxpayer as part of the tax amount calculated in relation to the corresponding foreign consolidated group of taxpayers (ceased to be effective from 2019-05-01)1.

Indicator N — is determined by the taxpayer as part of the tax amount calculated in relation to the corresponding foreign consolidated group of taxpayers2.

  1. Tax Code of the Russian Federation. Part one dated 31.07.1998, as amended on 2019-01-01, Article 25-13#2, subpara. 3, ceased to be effective from 2019-05-01 // Official Gazette of the Russian Federation. 1998. No. 31. Art. 3824. ↩

  2. Tax Code of the Russian Federation. Part one dated 31.07.1998, as amended on 2023-05-18, Article 25.13-1, subpara. 3 // Official Gazette of the Russian Federation. 1998. No. 31. Art. 3824. ↩

Laws with commentary

Codes and federal laws