Encyclopedia

Functional analysis


Functional analysis — characteristics of the functions performed by the parties to the transaction in accordance with business customs, including the characteristics of the assets used by the parties to the transaction, the risks accepted by them, as well as the distribution of liability between the parties to the transaction and other terms of the transaction1.

  1. Tax Code of the Russian Federation. Part one dated 31.07.1998, as amended on 2020-04-01, Article 105.5, subpara. 2 // RSZ RF. 1998. No. 31. Art. 3824. ↩

Laws with commentary

Codes and federal laws