Encyclopedia
TV Profit SPV
Tax profit of the SPV — is determined as the difference between the amount of corporate profit tax calculated without applying the tax rates provided in paragraph 1.8 of article 284 of this Code, and the amount of corporate profit tax calculated with application of these tax rates1.
Tax Code of the Russian Federation. Part one from 31.07.1998, edition from 2026-04-01, article 56.1, paragraph 8 // RSZ RF. 1998. No. 31. Article 3824. ↩