Document from EA Legislation database © 2025-2026 EA Legislation LLC

FEDERAL LAW OF THE RUSSIAN FEDERATION

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

Article 1

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".

free document

Full text available after Login.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

Effectively work with search system

Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system

Get help

If you cannot find the required document, or you do not know where to begin, go to Help section.

In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.

You also may open the section Frequently asked questions. This section provides answers to questions set by users.