https://www.proz.com/personal-glossaries/entry/1911461-%D0%BD%D0%B0%D0%BB%D0%BE%D0%B3-%D0%BD%D0%B0-%D0%B4%D0%BE%D1%85%D0%BE%D0%B4%D1%8B-%D0%B8%D0%BD%D0%BE%D1%81%D1%82%D1%80%D0%B0%D0%BD%D0%BD%D1%8B%D1%85-%D1%8E%D1%80%D0%B8%D0%B4%D0%B8%D1%87%D0%B5%D1%81%D0%BA%D0%B8%D1%85-%D0%BB%D0%B8%D1%86-taxes-on-income-of-foreign-legal-persons-entities