Income received by a foreign organization not related to its business activities on the territory of the Russian Federation – definition and meaning of "Income received by a foreign organization not related to its business activities on the territory of the Russian Federation"

Incomes received by a foreign organization not related to its business activities on the territory of the Russian Federation - incomes received by a foreign organization that are not related to its business activities on the territory of the Russian Federation, are considered as incomes of the foreign organization from sources within the Russian Federation and are subject to taxation, withheld at the source of income payment in accordance with paragraph 3 of point 1 of article 309 of this Code on the date of performance of the second part of the REPO¹.

Federal Law No. 281-FZ dated 25.11.2009, "On Amending Part One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation" dated 25.11.2009, as amended on 2009-11-25, Article 2, subpara. in#2 // RSZ RF. 2009. No. 48. Art. 5731. ↩