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Associated Enterprises
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Associated enterprises - two enterprises are considered associated if one of them is directly or indirectly controlled by the other or both are directly or indirectly controlled by a third party or parties1.
Convention between the Russian Federation and the Kingdom of Norway on the avoidance of double taxation and the prevention of tax evasion with respect to income and capital taxes, as amended on 2003-04-14, art. 30. ↩
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