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Separate unit of a foreign organization
A separate unit of a foreign organization - recognized as a tax resident of the Russian Federation in accordance with the procedure established by paragraph 8 of article 246.2 of this Code1.
Tax Code of the Russian Federation. Part one from 31.07.1998, as amended on 2023-08-31, article 89, paragraph 2 // RSZ RF. 1998. No. 31. Article 3824. ↩