Tax base for operations with securities and for operations with financial instruments of derivative transactions – definition and meaning of "Tax base for operations with securities and for operations with financial instruments of derivative transactions"

The tax base for operations with securities and for operations with financial instruments of derivative transactions is the positive financial result from the aggregate of the corresponding operations, calculated for the tax period in accordance with paragraphs 6 - 13 of this article¹.

Federal Law No. 281-FZ dated November 25, 2009, "On Amending Part One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation" dated November 25, 2009, as amended on July 4, 2016, Article 2, paragraph 14 // Official Gazette of the Russian Federation. 2009. No. 48. Article 5731. ↩