Encyclopedia
Foreign holding company
A foreign holding company — a foreign organization, the share of direct participation of a Russian organization — controlling party in the charter (contributed) capital (fund) of which is not less than 75 percent during a period of not less than 365 consecutive calendar days (ceased to be effective as of May 1, 2019)1.
Tax Code of the Russian Federation. Part one dated July 31, 1998, as amended on January 1, 2019, Article 25-13#2, paragraph 4, ceased to be effective as of May 1, 2019 // RSZ RF. 1998. No. 31. Art. 3824. ↩