of April 11, 2024 No. 458
About modification of the Order of the Government of the Russian Federation of July 16, 2015 No. 708
The government of the Russian Federation decides:
State the subitem "v" of Item 6 of Rules of the conclusion of the special investment contracts approved by the order of the Government of the Russian Federation of July 16, 2015 No. 708 "About special investment contracts for separate industries" (The Russian Federation Code, 2015, No. 30, Art. 4587; 2017, No. 52, Art. 8142; 2023, No. 21, the Art. 3709), in the following edition:
"c) the legal entity is not legal entity in whose authorized (share) capital share of participation of foreign legal entities whose place of registration is the state or the territory included in the list of the states and the territories which are providing preferential tax regime of the taxation and (or) not providing disclosure and provision of information when carrying out financial transactions (offshore zones) in total exceeds 25 percent if other maximum percent is not provided by other provisions of the legislation of the Russian Federation based on which the investor and (or) persons involved by the investor have the right to application of the stimulation measures to them specified in the special investment contract.
If share of participation of foreign legal entities whose place of registration is the state or the territory included in the list of the states and the territories which are providing preferential tax regime of the taxation and (or) not providing disclosure and provision of information when carrying out financial transactions (offshore zones) in total exceeds 25 percent in the authorized (share) capital of the legal entity, by such legal entity the special investment contract without use of measures of stimulation of activities in the field of the industry which provision is performed according to provisions of the budget legislation of the Russian Federation can be signed;".
Russian Prime Minister
M. Mishustin
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