Encyclopedia

Foreign Subholding Company


Foreign subholding company — a foreign organization, the direct participation share of the foreign holding company in the charter (contributed) capital (fund) of which is not less than 75 percent during a period of not fewer than 365 consecutive calendar days (ceased to be effective as of May 1, 2019)1.

  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. ↩

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