Encyclopedia
Pension Fund
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Pension fund - any pension fund recognized and controlled in accordance with the legal norms of this State1.
Pension Fund means any entity: i) which is established in accordance with the legislation of the Contracting State; and ii) whose principal activity consists of managing or providing pensions, pension payments or other similar payments or earning income for the benefit of other pension funds; provided that iii) in the case of Japan - it is exempt from taxation in Japan with respect to income derived from activities referred to in part ii) of this subparagraph; iv) in the case of Russia - an entity established in accordance with the Federal Law "On Non-State Pension Funds" (Law No. 75-FZ dated May 7, 1998), taking into account any subsequent amendments that may be adopted without altering their fundamental principles2.
Agreement between the Government of the Russian Federation and the Government of the Kingdom of the Netherlands on the Avoidance of Double Taxation and the Prevention of Tax Evasion with Respect to Income and Property Taxes, as amended on 1998-11-16, Article 31. ↩
Convention between the Government of the Russian Federation and the Government of Japan on the Elimination of Double Taxation with Respect to Income Taxes and on the Prevention of Tax Avoidance and Evasion, as amended on 2018-11-12, Article 3. ↩
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Оценка
Морфология
Род
Понятие «пенсионный фонд» мужского рода.
Склонение и число
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | пенсионного фонда | пенсионных фондов |
| Д | пенсионному фонду | пенсионным фондам |
| В | пенсионный фонд | пенсионные фонды |
| Т | пенсионным фондом | пенсионными фондами |
| П | пенсионном фонде | пенсионных фондах |