Encyclopedia
Dependent (subsidiary) company (enterprise)
Dependent (subsidiary) company (enterprise) — for organizations that, in accordance with the civil legislation of the Russian Federation, are dependent (subsidiary) companies (enterprises), — from the corresponding main (predominant, participating) companies (enterprises)1.
Tax Code of the Russian Federation. Part one dated 31.07.1998, as amended on 2020-04-01, article 45, subpara. 2 // RSZ RF. 1998. No. 31. Article 3824. ↩