FEDERAL LAW OF THE RUSSIAN FEDERATION

of February 15, 2016 No. 25-FZ

About introduction of amendments to article 269 parts two of the Tax Code of the Russian Federation regarding determination of concept of controlled debt

Accepted by the State Duma on January 29, 2016

Approved by the Federation Council on February 10, 2016

Article 1

Bring 269 parts two of the Tax Code of the Russian Federation in Article (The Russian Federation Code, 2000, No. 32, Art. 3340; 2001, No. 33, Art. 3413; 2002, No. 22, Art. 2026; 2005, No. 24, Art. 2312; 2006, No. 31, Art. 3436; 2010, No. 31, Art. 4198; 2011, No. 30, Art. 4583; 2012, No. 49, Art. 6751; 2013, No. 44, Art. 5645; No. 52, Art. 6985; 2015, No. 10, Art. 1402) following changes:

Items 2 - 4 to state 1) in the following edition:

"2. For the purpose of this Article controlled debt the outstanding debt of the taxpayer - the Russian organization for the following debt obligations of this taxpayer is recognized (if other is not provided by this Article):

1) on debt obligation before the foreign person who is the affiliated person of the taxpayer - the Russian organization according to the subitem 1, the 2 or 9 Item 2 of Article 105.1 of this Code if such foreign person directly or indirectly participates in the taxpayer - the Russian organization specified in paragraph one of this Item;

2) on debt obligation in the face of, the affiliated person of the foreign person specified in the subitem of 1 this Item recognized according to the subitem 1, of 2, of the 3 or 9 Item 2 of Article 105.1 of this Code if other is not stipulated in Item the 8th this Article;

3) on debt obligation on which the foreign person specified in the subitem of 1 this Item, and (or) his affiliated person specified in the subitem 2 presents of Item act as the guarantor, the guarantor or otherwise shall provide execution of this debt obligation of the taxpayer - the Russian organization if other is not stipulated in Item the 9th this Article.

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