Encyclopedia
Place of performance of the buyer's activities - foreign persons
The place of conduct of the buyer's activities - foreign entities - when determining the share of income from buyers - foreign entities, the income from foreign entities is taken into account, the place of conduct of whose activities is not the territory of the Russian Federation. The place of conduct of the buyer's activities is determined as the place of actual presence of the buyer on the territory of a foreign state based on the state registration of the organization, and in its absence - based on the place indicated in the founding documents of the organization, the place of management of the organization, the location of the permanent executive body, the location of the permanent representation, if computer programs and databases, services (works) and property rights provided for in this paragraph were acquired through this permanent representation, the residence of a physical person1.
Federal Law No. 213-FZ of July 24, 2009, "On Amending Certain Legislative Acts of the Russian Federation and Declaring Certain Legislative Acts (Provisions of Legislative Acts) of the Russian Federation as Lapsed in Connection with the Adoption of the Federal Law 'On Insurance Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and Territorial Compulsory Medical Insurance Funds'" dated July 24, 2009, as amended on July 24, 2009, Article 24, subpara. b#3 // RSZ RF. 2009. No. 30. Art. 3739. ↩