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03.06.2015 the Federal Council approved a Bill amending the RF Tax Code regarding the taxation of profits of controlled foreign companies (CFC).

DATE: June 8, 2015 | AUTHOR: atlawyers

03.06.2015 the Federal Council approved a Bill amending the RF Tax Code regarding the taxation of profits of controlled foreign companies (CFC). In particular, the Bill amends the procedure for determining the controlling person of a foreign company, introduces the procedure for determining the controlling person of a foreign structure, defines more precisely the list of companies which are exempt from income tax.

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