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Commissioner
The principal does not pay tax upon receipt of proceeds from the agent (attorney, representative), if this tax has been paid by the agent (attorney, representative)1.
Federal Law No. 148-FZ dated November 27, 2001, "On Making Amendments and Additions to Part Two of the Tax Code of the Russian Federation and Article 20 of the Law of the Russian Federation 'On the Foundations of the Tax System in the Russian Federation', as amended on July 29, 2004, Article 1, paragraph 3#2 // Official Gazette of the Russian Federation. 2001. No. 49. Item 4554. ↩