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Part 1  >  Section 2  >  Chapter 3. TAXPAYERS AND PAYERS OF FEES. TAX AGENTS

ARTICLE 20.   Related Persons

1. For purposes of taxation, related persons shall [one] be defined as individuals and/or organisations the relations [two] between which may exert influence on the conditions [three] or economic results of their activity or the activity of persons [four] they represent, namely:

1) one organisation [five] directly and/or indirectly participates in another organisation, [six] and the summary share of such participation makes up [seven] over 20 per cent. The share of the indirect participation [eight] of one organisation in another one through a sequence [nine] of other organisations shall be determined in the shape [ten] of the product of the shares of direct participation of the organisation in this [one] sequence of one in another;

2) one individual [two] is subordinate to another individual as to his or her [three] superior;

3) in accordance with the family law [four] of the Russian Federation, the persons are spouses, relatives, [five] are related to each other by marriage, are [six] an adopter and an adoptee or a guardian and a ward.

2. The court [seven] may recognize persons as interdependent on other grounds, [eight] which are not provided for by Item 1 [nine] of this Article, if the relations between these persons [ten] may influence the results of transactions in the sale of goods [one] (works, services).

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