FEDERAL LAW OF THE RUSSIAN FEDERATION

of August 3, 2018 No. 294-FZ

About modification of part one and Chapter 25 parts two of the Tax Code of the Russian Federation (regarding features of the taxation of the international holding companies)

Accepted by the State Duma on July 26, 2018

Approved by the Federation Council on July 28, 2018

Article 1

Bring in part one of the Tax Code of the Russian Federation (The Russian Federation Code, 1998, No. 31, Art. 3824; 1999, No. 28, Art. 3487; 2003, No. 22, Art. 2066; No. 52, Art. 5037; 2004, No. 27, Art. 2711; No. 31, Art. 3231; No. 45, Art. 4377; 2006, No. 31, Art. 3436; 2007, No. 1, Art. 31; No. 22, Art. 2563; 2010, No. 31, Art. 4198; No. 48, Art. 6247; 2011, No. 27, Art. 3873; No. 49, Art. 7014; 2012, No. 26, Art. 3447; No. 27, Art. 3588; 2013, No. 26, Art. 3207; No. 30, Art. 4081; No. 40, Art. 5037; 2014, No. 14, Art. 1544; No. 45, Art. 6157; No. 48, Art. 6657; 2015, No. 24, Art. 3377; 2016, No. 1, Art. 6; No. 7, Art. 920; No. 18, Art. 2506; No. 27, Art. 4173, 4176, 4177; No. 49, Art. 6844; 2017, No. 49, Art. 7307, 7315; 2018, No. 1, Art. 20; No. 9, Art. 1291) following changes:

Paragraph two of Item 2 of Article 11 to state 1) in the following edition:

"the organizations - the legal entities formed in accordance with the legislation of the Russian Federation, the international companies (further - the Russian organizations), and also the foreign legal entities, the companies and other corporate educations having civil legal capacity, created according to the legislation of foreign states, the international organizations, branches and representations of the specified foreign persons and the international organizations created in the territory of the Russian Federation (further - the foreign organizations);";

To add 2) with Article 24.2 of the following content:

"Article 24.2. International companies and international holding companies

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