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Shareholding in a foreign organization
The share of participation in a foreign organization — the share of participation in a foreign organization is determined in accordance with the procedure established by Article 105.2 of this Code1.
Tax Code of the Russian Federation. Part One dated 31.07.1998, as amended on 2020-04-01, Article 23, Subparagraph 1 // RSZ RF. 1998. No. 31. Art. 3824. ↩