Interdistrict inspectorate of the federal tax service Russia No. 11 across Khanty-Mansi Autonomous District - Yugra reports about the controlled foreign companies. The controlled foreign company (KIK) is any foreign organization,

Interdistrict inspectorate of the federal tax service Russia No. 11 across Khanty-Mansi Autonomous District - Yugra reports about the controlled foreign companies. The controlled foreign company (KIK) is the any foreign organization which controlling person is the Russian resident - the organization or the natural person (Art. 25.13 of the Tax Code of the Russian Federation). The controlling person of the foreign organization is the natural or legal entity which share in this organization makes more than 25%. The notice of KIK needs to be submitted in tax authority annually even if does not conduct activity, does not get profit or it...