Actual loss and lost profits claimed for breach of contract.

Person declaring the goods or in whose name the goods are declared by the customs representative.

Category of land plot allocated depending on its prescribed use (e.g. agricultural land, residential land, commercial land, land located beneath a protected object, forestry land, water-front land, reserve land).

Audit conducted at the tax authorities' own premises on the basis of tax returns filed by the taxpayer.

Unilateral termination of employment contract by the employer due to employee’s fault or based on economic grounds.

Employment contract for the performance of work by the employee outside employer’s premises.

Contract under which the distributor undertakes to regularly purchase goods from the manufacturer (seller), and market, promote and resell them at its own expense, usually in a pre-defined territory.

Profits issued to the holders of shares in a LLC or JSC.

Unique name identifying a website, which cannot contain registered trademarks, company names, or other methods of individualisation of goods and services.

An entity is presumed dominant if its market share exceeds 50%; an entity is deemed dominant if its market share is at least 35% but no more than 50%, provided its dominant position has been established by competition authorities; an entity is generally presumed non-dominant if its market share does not exceed 35%, save for a few exceptions.

Agreement between two States aimed at eliminating double taxation of income or gains arising in one State and paid by residents of another State.