of September 29, 2019 No. 324-FZ
About introduction of amendments to article 24.2 of part one and part the second Tax Code of the Russian Federation
Accepted by the State Duma on September 19, 2019
Approved by the Federation Council on September 25, 2019
In the subitem 3 of Item 1 of Article 24.2 of part one of the Tax Code of the Russian Federation (Russian Federation Code, 1998, No. 31, Art. 3824; 2018, No. 32, Art. 5087; 53, the Art. 8416) words of "2017" shall be replaced with words No. "2017. The provision of this subitem is also considered executed if during the period from January 1, 2017 before registration date of the international company according to the procedure of redomitsilyation of the foreign organization as a part of the controlling persons of such foreign organization there was new controlling person being the Russian legal entity, shareholders (participants) of which are exclusively controlling persons of such foreign organization being those as of January 1, 2017. At the same time the controlling persons of the foreign organization being those as of January 1, 2017 are the controlling persons of the international company on registration date of such international company according to the procedure of redomitsilyation of the foreign organization".
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