- Main page
- Tax Code of the Russian Federation (with Amendments and Additions)
- Part One
- Section V.1. Related Persons and International Groups of Companies. General Provisions on Prices and Taxation. Tax Control in Connection with Transactions Made between Related Persons. A Price Formation Agreement. Documents Related to International Groups of Companies
- Chapter 14.1. Related Persons. Procedure for Determining the Share of One Organisation in Another Organisation, or a Natural Person in an Organisation
- Article 105.2. Procedure for Estimating the Share of Person's Participation in Organisation
