FEDERAL LAW OF THE RUSSIAN FEDERATION

of June 8, 2015 No. 150-FZ

About modification of parts the first and second Tax Code of the Russian Federation and article 3 of the Federal law "About Modification of Parts the First and Second the Tax Code of the Russian Federation (regarding the Taxation of Profit of the Controlled Foreign Companies and the Income of the Foreign Organizations)"

Accepted by the State Duma on May 22, 2015

Approved by the Federation Council on June 3, 2015

Article 1

Bring in part one of the Tax Code of the Russian Federation (The Russian Federation Code, 1998, No. 31, Art. 3824; 1999, No. 28, Art. 3487; 2000, No. 2, Art. 134; No. 32, Art. 3341; 2003, No. 22, Art. 2066; No. 23, Art. 2174; No. 27, Art. 2700; No. 52, Art. 5037; 2004, No. 27, Art. 2711; No. 31, Art. 3231; No. 45, Art. 4377; 2005, No. 45, Art. 4585; 2006, No. 31, Art. 3436; 2007, No. 1, Art. 28, 31; No. 18, Art. 2118; No. 22, Art. 2564; 2008, No. 26, Art. 3022; No. 27, Art. 3126; No. 48, Art. 5500, 5519; 2009, No. 48, Art. 5733; No. 52, Art. 6450; 2010, No. 1, Art. 4; No. 31, Art. 4198; No. 32, Art. 4298; No. 40, Art. 4969; 2011, No. 1, Art. 16; No. 27, Art. 3873; No. 29, Art. 4291; No. 30, Art. 4575; No. 47, Art. 6611; No. 48, Art. 6730; No. 49, Art. 7014; 2012, No. 27, Art. 3588; No. 50, Art. 6954; 2013, No. 19, Art. 2321; No. 26, Art. 3207; No. 27, Art. 3445; No. 30, Art. 4081; No. 40, Art. 5037; 2014, No. 14, Art. 1544; No. 26, Art. 3372; No. 40, Art. 5315; No. 45, Art. 6157, 6158; No. 48, Art. 6657, 6660, 6663; 2015, No. 18, Art. 2616) following changes:

Article 25.13 to state 1) in the following edition:

"Article 25.13. The controlled foreign companies and the controlling persons

1. For the purpose of of this Code the controlled foreign company the foreign organization meeting at the same time to all the following conditions is recognized:

1) the organization is not recognized the tax resident of the Russian Federation;

2) the controlling face of the organization are the organization and (or) physical person recognized by tax residents of the Russian Federation.

2. For the purpose of of this Code the controlled foreign company the foreign structure without formation of legal entity which controlling face are the organization and (or) physical person recognized by tax residents of the Russian Federation is also recognized.

3. If other is not provided by this Article, for the purpose of of this Code the controlling person of the foreign organization the following persons are recognized:

1) physical person or legal entity which share in this organization constitutes more than 25 percent;

2) physical person or legal entity which share in this organization (for physical persons - together with spouses and minor children) constitutes more than 10 percent if share of participation of all persons recognized by tax residents of the Russian Federation in this organization (for physical persons - together with spouses and minor children) constitutes more than 50 percent.

4. Person is not recognized the controlling person of the foreign organization if its participation in this foreign organization is realized only through direct and (or) indirect participation in one or several public companies which are the Russian organizations.

5. For the purposes of Item 3 of this Article share of the organization in other organization or physical person in the organization is determined according to procedure, stipulated in Article 105.2 of this Code. At the same time in case of determination of share of physical person in the organization individual participation and participation together with spouses and minor children are considered.

6. For the purpose of of this Code the controlling person of the foreign organization person concerning whose share of participation in the organization conditions, stipulated in Item 3 these Articles, but at the same time exercising control over such organization in the interests or for the benefit of the spouse and minor children are not complied is also recognized.

7. Control over the organization for the purpose of of this Code rendering or opportunity to exert the determining impact on the decisions made by this organization on distribution by the received organization of profit (income) after the taxation owing to direct or indirect participation in such organization, participation in the agreement (agreement) which subject is management of this organization, or other features of the relations between face and this organization and (or) other persons is recognized.

8. Control over foreign structure without formation of legal entity for the purpose of of this Code rendering or opportunity to exert the determining impact on the decisions made by person exercising asset management of such structure on distribution of the got profit (income) after the taxation according to the personal law and (or) constituent documents of this structure is recognized.

9. If other is not provided by this Article, for the purpose of of this Code the controlling person of foreign structure without formation of legal entity the founder (founder) of such structure is recognized.

10. If other is not stipulated in Item the 11th this Article, the founder (founder) of foreign structure without formation of legal entity is not recognized the controlling person of such structure if concerning this founder (founder) all following conditions are at the same time complied:

1) such person has no right to receive (to require obtaining) directly or indirectly profit (income) of this structure fully or partially;

2) such person has no right to dispose of profit (income) of this structure or its part;

3) such person did not reserve the right to the property transferred to this structure (the property is transferred to this structure on the terms of irrevocability).

The condition established by this subitem concerning person - the founder (founder) of foreign structure without formation of legal entity, is recognized executed if this person has no right to assets of such structure fully or partially in the property according to the personal law and (or) constituent documents of this structure throughout the entire period of existence of this structure, and also in case of its termination (liquidations, agreement cancelation);

4) such person does not exercise over this structure control according to Item 8 of this Article.

11. Person specified in Item 10 of this Article is recognized the controlling person of foreign structure without formation of legal entity if such person reserves the right to receive any of the rights specified in subitems 1 - 3 Items 10 of this Article.

12. The controlling person of foreign structure without formation of legal entity for the purpose of of this Code the other person who is not her founder (founder) is also recognized if such person exercises control over such structure and at the same time concerning this person one of the following conditions is carried out at least:

1) such person has the actual right to the income (its part) received by such structure;

2) such person has the right to dispose of property of such structure;

3) such person has the right to receive property of such structure in case of its termination (liquidation, agreement cancelation).

13. Person recognized by the tax resident of the Russian Federation has the right to recognize independently itself as the controlling person of the organization for the bases, stipulated in Item 3 or 6 these Articles, or foreign structure without formation of legal entity on the bases, stipulated in Item 10 or 12 these Articles. In this case person who recognized himself as the controlling person sends to tax authority in the place of the accounting the adequate notice according to the procedure, provided by this Code.

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