Encyclopedia
Residual loss
Residual loss is defined as the difference between the aggregate profit (loss) received (received) from the analyzed transaction and the amount of calculated profit (loss) from sales for all parties to the analyzed transaction1.
Tax Code of the Russian Federation. Part one from 31.07.1998, as amended on 2020-04-01, article 105.13, subpara. 2 // RSZ RF. 1998. No. 31. Art. 3824. ↩