{"id":21590,"date":"2026-08-05T21:11:19","date_gmt":"2026-08-05T18:11:19","guid":{"rendered":"https:\/\/uzaqfinance.com\/ru\/?p=21590"},"modified":"2026-08-12T16:41:51","modified_gmt":"2026-08-12T13:41:51","slug":"oae-vveli-pravila-registraczii-po-nalogu-pillar-two-chto-oznachaet-reshenie-fns-%e2%84%9612-ot-2026-goda-dlya-mezhdunarodnyh-grupp-kompanij","status":"publish","type":"post","link":"https:\/\/uzaqfinance.com\/ru\/oae-vveli-pravila-registraczii-po-nalogu-pillar-two-chto-oznachaet-reshenie-fns-%e2%84%9612-ot-2026-goda-dlya-mezhdunarodnyh-grupp-kompanij\/","title":{"rendered":"\u041e\u0410\u042d \u0432\u0432\u0435\u043b\u0438 \u043f\u0440\u0430\u0432\u0438\u043b\u0430 \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u0438 \u043f\u043e \u043d\u0430\u043b\u043e\u0433\u0443 Pillar Two: \u0447\u0442\u043e \u043e\u0437\u043d\u0430\u0447\u0430\u0435\u0442 \u0420\u0435\u0448\u0435\u043d\u0438\u0435 \u0424\u041d\u0421 \u211612 \u043e\u0442 2026 \u0433\u043e\u0434\u0430 \u0434\u043b\u044f \u043c\u0435\u0436\u0434\u0443\u043d\u0430\u0440\u043e\u0434\u043d\u044b\u0445 \u0433\u0440\u0443\u043f\u043f \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0439"},"content":{"rendered":"<p class=\"font-claude-response-body break-words whitespace-normal\">\u0424\u0435\u0434\u0435\u0440\u0430\u043b\u044c\u043d\u0430\u044f \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u0430\u044f \u0441\u043b\u0443\u0436\u0431\u0430 \u041e\u0410\u042d \u043e\u043f\u0443\u0431\u043b\u0438\u043a\u043e\u0432\u0430\u043b\u0430 \u0420\u0435\u0448\u0435\u043d\u0438\u0435 \u211612 \u043e\u0442 2026 \u0433\u043e\u0434\u0430, \u043a\u043e\u0442\u043e\u0440\u043e\u0435 \u0443\u0441\u0442\u0430\u043d\u0430\u0432\u043b\u0438\u0432\u0430\u0435\u0442 \u043f\u043e\u0440\u044f\u0434\u043e\u043a \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u0438 \u0438 \u0441\u043d\u044f\u0442\u0438\u044f \u0441 \u0443\u0447\u0451\u0442\u0430 \u0434\u043b\u044f \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u0439, \u043f\u043e\u0434\u043f\u0430\u0434\u0430\u044e\u0449\u0438\u0445 \u043f\u043e\u0434 \u0434\u0435\u0439\u0441\u0442\u0432\u0438\u0435 \u043d\u0430\u043b\u043e\u0433\u0430 Top-Up Tax \u0441\u043e\u0433\u043b\u0430\u0441\u043d\u043e \u041f\u043e\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u0438\u044e \u041a\u0430\u0431\u0438\u043d\u0435\u0442\u0430 \u041c\u0438\u043d\u0438\u0441\u0442\u0440\u043e\u0432 \u2116142 \u043e\u0442 2024 \u0433\u043e\u0434\u0430 (\u0440\u0430\u043c\u043e\u0447\u043d\u043e\u0435 \u0440\u0435\u0433\u0443\u043b\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u0435 \u041e\u0410\u042d \u043f\u043e \u043c\u0438\u043d\u0438\u043c\u0430\u043b\u044c\u043d\u043e\u043c\u0443 \u0432\u043d\u0443\u0442\u0440\u0435\u043d\u043d\u0435\u043c\u0443 \u043d\u0430\u043b\u043e\u0433\u0443 \u0432 \u0440\u0430\u043c\u043a\u0430\u0445 Pillar Two). \u0420\u0435\u0448\u0435\u043d\u0438\u0435 \u0431\u044b\u043b\u043e \u0438\u0437\u0434\u0430\u043d\u043e 16 \u0438\u044e\u043b\u044f 2026 \u0433\u043e\u0434\u0430 \u0438 \u0440\u0430\u0441\u043f\u0440\u043e\u0441\u0442\u0440\u0430\u043d\u044f\u0435\u0442\u0441\u044f \u043d\u0430 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u0435 \u0433\u043e\u0434\u044b, \u043d\u0430\u0447\u0438\u043d\u0430\u044e\u0449\u0438\u0435\u0441\u044f 1 \u044f\u043d\u0432\u0430\u0440\u044f 2025 \u0433\u043e\u0434\u0430 \u0438 \u043f\u043e\u0437\u0434\u043d\u0435\u0435.\u041d\u0438\u0436\u0435 \u043f\u0440\u0430\u043a\u0442\u0438\u0447\u0435\u0441\u043a\u043e\u0435 \u0438\u0437\u043b\u043e\u0436\u0435\u043d\u0438\u0435 \u0442\u043e\u0433\u043e, \u0447\u0442\u043e \u0440\u0435\u0433\u0443\u043b\u0438\u0440\u0443\u0435\u0442 \u0420\u0435\u0448\u0435\u043d\u0438\u0435, \u0438 \u0441\u0440\u043e\u043a\u043e\u0432, \u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u0432\u0430\u0436\u043d\u043e \u043e\u0442\u0441\u043b\u0435\u0436\u0438\u0432\u0430\u0442\u044c \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u044f\u043c.<\/p>\n<hr class=\"border-border-200 border-t-0.5 my-3 mx-1.5\" \/>\n<h4 class=\"text-text-100 mt-3 -mb-1 text-[1.125rem] font-bold\">\u041a\u0442\u043e \u043e\u0431\u044f\u0437\u0430\u043d \u0437\u0430\u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0438\u0440\u043e\u0432\u0430\u0442\u044c\u0441\u044f<\/h4>\n<p class=\"font-claude-response-body break-words whitespace-normal\">\u041b\u044e\u0431\u0430\u044f \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u044f \u0432 \u041e\u0410\u042d, \u043f\u043e\u0434\u043f\u0430\u0434\u0430\u044e\u0449\u0430\u044f \u043f\u043e\u0434 \u0434\u0435\u0439\u0441\u0442\u0432\u0438\u0435 \u043d\u0430\u043b\u043e\u0433\u0430 Top-Up Tax, \u043e\u0431\u044f\u0437\u0430\u043d\u0430 \u043f\u043e\u0434\u0430\u0442\u044c \u0432 \u0424\u041d\u0421 \u0437\u0430\u044f\u0432\u043b\u0435\u043d\u0438\u0435 \u043d\u0430 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u0443\u044e \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u044e. \u0421\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u043d\u044b\u0439 \u0441\u0440\u043e\u043a \u2014 \u0441\u0435\u043c\u044c \u043c\u0435\u0441\u044f\u0446\u0435\u0432 \u0441 \u043e\u043a\u043e\u043d\u0447\u0430\u043d\u0438\u044f \u043f\u0435\u0440\u0432\u043e\u0433\u043e \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0433\u043e \u0433\u043e\u0434\u0430, \u0432 \u043a\u043e\u0442\u043e\u0440\u043e\u043c \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u044f \u043f\u043e\u043f\u0430\u0434\u0430\u0435\u0442 \u043f\u043e\u0434 \u0434\u0435\u0439\u0441\u0442\u0432\u0438\u0435 \u043d\u0430\u043b\u043e\u0433\u0430. \u0415\u0441\u0442\u044c \u0432\u0430\u0436\u043d\u043e\u0435 \u043f\u0435\u0440\u0435\u0445\u043e\u0434\u043d\u043e\u0435 \u043f\u0440\u0430\u0432\u0438\u043b\u043e: \u0435\u0441\u043b\u0438 \u043f\u0435\u0440\u0432\u044b\u0439 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u0439 \u0433\u043e\u0434, \u0432 \u043a\u043e\u0442\u043e\u0440\u043e\u043c \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u044f \u043f\u043e\u043f\u0430\u0434\u0430\u0435\u0442 \u043f\u043e\u0434 \u0434\u0435\u0439\u0441\u0442\u0432\u0438\u0435 \u043d\u0430\u043b\u043e\u0433\u0430, \u0437\u0430\u043a\u0430\u043d\u0447\u0438\u0432\u0430\u0435\u0442\u0441\u044f \u0434\u043e 30 \u0430\u043f\u0440\u0435\u043b\u044f 2026 \u0433\u043e\u0434\u0430, \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u043d\u044b\u0439 \u0441\u0435\u043c\u0438\u043c\u0435\u0441\u044f\u0447\u043d\u044b\u0439 \u0441\u0440\u043e\u043a \u043d\u0435 \u043f\u0440\u0438\u043c\u0435\u043d\u044f\u0435\u0442\u0441\u044f, \u0432\u043c\u0435\u0441\u0442\u043e \u044d\u0442\u043e\u0433\u043e \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u044e \u043d\u0443\u0436\u043d\u043e \u043f\u043e\u0434\u0430\u0442\u044c \u0434\u043e \u0444\u0438\u043a\u0441\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u043e\u0439 \u0434\u0430\u0442\u044b 30 \u043d\u043e\u044f\u0431\u0440\u044f 2026 \u0433\u043e\u0434\u0430, \u043d\u0435\u0437\u0430\u0432\u0438\u0441\u0438\u043c\u043e \u043e\u0442 \u0444\u0430\u043a\u0442\u0438\u0447\u0435\u0441\u043a\u043e\u0439 \u0434\u0430\u0442\u044b \u043e\u043a\u043e\u043d\u0447\u0430\u043d\u0438\u044f \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0433\u043e \u0433\u043e\u0434\u0430.<\/p>\n<hr class=\"border-border-200 border-t-0.5 my-3 mx-1.5\" \/>\n<h4 class=\"text-text-100 mt-3 -mb-1 text-[1.125rem] font-bold\">\u0421\u043d\u044f\u0442\u0438\u0435 \u0441 \u0443\u0447\u0451\u0442\u0430<\/h4>\n<p class=\"font-claude-response-body break-words whitespace-normal\">\u041e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u0438, \u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u043f\u0435\u0440\u0435\u0441\u0442\u0430\u044e\u0442 \u043f\u043e\u0434\u043f\u0430\u0434\u0430\u0442\u044c \u043f\u043e\u0434 \u0434\u0435\u0439\u0441\u0442\u0432\u0438\u0435 \u043d\u0430\u043b\u043e\u0433\u0430, \u043f\u043e\u0442\u043e\u043c\u0443 \u0447\u0442\u043e \u043f\u0440\u0435\u043a\u0440\u0430\u0449\u0430\u044e\u0442 \u0441\u0443\u0449\u0435\u0441\u0442\u0432\u043e\u0432\u0430\u043d\u0438\u0435 \u043b\u0438\u0431\u043e \u0432\u044b\u0445\u043e\u0434\u044f\u0442 \u0438\u0437 \u043c\u0435\u0436\u0434\u0443\u043d\u0430\u0440\u043e\u0434\u043d\u043e\u0439 \u0433\u0440\u0443\u043f\u043f\u044b \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0439 (MNE Group) \u0438 \u0431\u043e\u043b\u044c\u0448\u0435 \u043d\u0435 \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0443\u044e\u0442 \u043a\u0440\u0438\u0442\u0435\u0440\u0438\u044f\u043c \u00a0\u043e\u0431\u044f\u0437\u0430\u043d\u044b \u043f\u043e\u0434\u0430\u0442\u044c \u0437\u0430\u044f\u0432\u043b\u0435\u043d\u0438\u0435 \u043e \u0441\u043d\u044f\u0442\u0438\u0438 \u0441 \u0443\u0447\u0451\u0442\u0430 \u0432 \u0442\u0435\u0447\u0435\u043d\u0438\u0435 \u0448\u0435\u0441\u0442\u0438 \u043c\u0435\u0441\u044f\u0446\u0435\u0432 \u0441 \u043d\u0430\u0441\u0442\u0443\u043f\u043b\u0435\u043d\u0438\u044f \u0431\u043e\u043b\u0435\u0435 \u0440\u0430\u043d\u043d\u0435\u0433\u043e \u0438\u0437 \u044d\u0442\u0438\u0445 \u0434\u0432\u0443\u0445 \u0441\u043e\u0431\u044b\u0442\u0438\u0439. \u0417\u0434\u0435\u0441\u044c \u0442\u0430\u043a\u0436\u0435 \u0434\u0435\u0439\u0441\u0442\u0432\u0443\u0435\u0442 \u043f\u0435\u0440\u0435\u0445\u043e\u0434\u043d\u043e\u0435 \u043f\u0440\u0430\u0432\u0438\u043b\u043e: \u0435\u0441\u043b\u0438 \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u044f \u043f\u0440\u0435\u043a\u0440\u0430\u0449\u0430\u0435\u0442 \u0441\u0443\u0449\u0435\u0441\u0442\u0432\u043e\u0432\u0430\u043d\u0438\u0435 \u0434\u043e 30 \u0438\u044e\u043d\u044f 2026 \u0433\u043e\u0434\u0430, \u0441\u0440\u043e\u043a \u043f\u043e\u0434\u0430\u0447\u0438 \u0437\u0430\u044f\u0432\u043b\u0435\u043d\u0438\u044f \u043e \u0441\u043d\u044f\u0442\u0438\u0438 \u0441 \u0443\u0447\u0451\u0442\u0430 \u0444\u0438\u043a\u0441\u0438\u0440\u043e\u0432\u0430\u043d \u0434\u043e 31 \u0434\u0435\u043a\u0430\u0431\u0440\u044f 2026 \u0433\u043e\u0434\u0430. \u0421\u043d\u044f\u0442\u0438\u0435 \u0441 \u0443\u0447\u0451\u0442\u0430 \u043d\u0435 \u043f\u0440\u043e\u0438\u0441\u0445\u043e\u0434\u0438\u0442 \u0430\u0432\u0442\u043e\u043c\u0430\u0442\u0438\u0447\u0435\u0441\u043a\u0438 \u043f\u0440\u0438 \u043e\u0434\u043e\u0431\u0440\u0435\u043d\u0438\u0438 \u0437\u0430\u044f\u0432\u043a\u0438. \u0424\u041d\u0421 \u043e\u0434\u043e\u0431\u0440\u0438\u0442 \u0435\u0433\u043e \u0442\u043e\u043b\u044c\u043a\u043e \u043f\u043e\u0441\u043b\u0435 \u0442\u043e\u0433\u043e, \u043a\u0430\u043a \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u044f:<\/p>\n<ul class=\"[li_&amp;]:mb-0 [li_&amp;]:mt-1 [li_&amp;]:gap-1 [&amp;:not(:last-child)_ul]:pb-1 [&amp;:not(:last-child)_ol]:pb-1 list-disc flex flex-col gap-1 pl-8 mb-3\">\n<li class=\"font-claude-response-body whitespace-normal break-words pl-2\">\u043f\u043e\u043b\u043d\u043e\u0441\u0442\u044c\u044e \u043f\u043e\u0433\u0430\u0441\u0438\u043b\u0430 \u0432\u0435\u0441\u044c Top-Up Tax \u0438 \u0448\u0442\u0440\u0430\u0444\u044b, \u043f\u043e\u0434\u043b\u0435\u0436\u0430\u0449\u0438\u0435 \u0443\u043f\u043b\u0430\u0442\u0435; \u0438<\/li>\n<li class=\"font-claude-response-body whitespace-normal break-words pl-2\">\u043f\u043e\u0434\u0430\u043b\u0430 \u0432\u0441\u0435 \u043f\u0440\u0438\u0447\u0438\u0442\u0430\u044e\u0449\u0438\u0435\u0441\u044f \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u0438 \u043f\u043e Top-Up Tax \u0438 \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u043e\u043d\u043d\u044b\u0435 \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u0438 \u043f\u043e Pillar Two.<\/li>\n<\/ul>\n<p class=\"font-claude-response-body break-words whitespace-normal\">\u041f\u043e\u0441\u043b\u0435 \u043e\u0434\u043e\u0431\u0440\u0435\u043d\u0438\u044f \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u044f \u0444\u043e\u0440\u043c\u0430\u043b\u044c\u043d\u043e \u043e\u0441\u0442\u0430\u0451\u0442\u0441\u044f \u0434\u0435\u0439\u0441\u0442\u0432\u0443\u044e\u0449\u0435\u0439 \u0434\u043e \u043d\u0430\u0441\u0442\u0443\u043f\u043b\u0435\u043d\u0438\u044f \u0431\u043e\u043b\u0435\u0435 \u0440\u0430\u043d\u043d\u0435\u0439 \u0438\u0437 \u0441\u043b\u0435\u0434\u0443\u044e\u0449\u0438\u0445 \u0434\u0430\u0442: \u0434\u0430\u0442\u0430 \u043f\u0440\u0435\u043a\u0440\u0430\u0449\u0435\u043d\u0438\u044f \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438 \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u0438, \u043a\u043e\u043d\u0435\u0446 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0433\u043e \u0433\u043e\u0434\u0430, \u0432 \u043a\u043e\u0442\u043e\u0440\u043e\u043c \u043e\u043d\u0430 \u0432\u044b\u0448\u043b\u0430 \u0438\u0437 MNE Group, \u043b\u0438\u0431\u043e \u0438\u043d\u0430\u044f \u0434\u0430\u0442\u0430, \u0443\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u043d\u0430\u044f \u0424\u041d\u0421. \u0415\u0441\u043b\u0438 \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u044f \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0443\u0435\u0442 \u0443\u0441\u043b\u043e\u0432\u0438\u044f\u043c \u0434\u043b\u044f \u0441\u043d\u044f\u0442\u0438\u044f \u0441 \u0443\u0447\u0451\u0442\u0430, \u043d\u043e \u043d\u0435 \u043f\u043e\u0434\u0430\u0451\u0442 \u0437\u0430\u044f\u0432\u043b\u0435\u043d\u0438\u0435, \u0424\u041d\u0421 \u0432\u043f\u0440\u0430\u0432\u0435 \u0441\u043d\u044f\u0442\u044c \u0435\u0451 \u0441 \u0443\u0447\u0451\u0442\u0430 \u043f\u043e \u0441\u0432\u043e\u0435\u043c\u0443 \u0443\u0441\u043c\u043e\u0442\u0440\u0435\u043d\u0438\u044e \u043d\u0430 \u043e\u0441\u043d\u043e\u0432\u0430\u043d\u0438\u0438 \u0438\u043c\u0435\u044e\u0449\u0435\u0439\u0441\u044f \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u0438.<\/p>\n<hr class=\"border-border-200 border-t-0.5 my-3 mx-1.5\" \/>\n<h4 class=\"text-text-100 mt-3 -mb-1 text-[1.125rem] font-bold\">\u0423\u0432\u0435\u0434\u043e\u043c\u043b\u0435\u043d\u0438\u044f \u043e \u0432\u0445\u043e\u0436\u0434\u0435\u043d\u0438\u0438 \u0438 \u0432\u044b\u0445\u043e\u0434\u0435 \u0438\u0437-\u043f\u043e\u0434 \u0434\u0435\u0439\u0441\u0442\u0432\u0438\u044f \u043d\u0430\u043b\u043e\u0433\u0430<\/h4>\n<p class=\"font-claude-response-body break-words whitespace-normal\">\u0423 \u0433\u0440\u0443\u043f\u043f \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0439, \u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u043f\u0435\u0440\u0438\u043e\u0434\u0438\u0447\u0435\u0441\u043a\u0438 \u043f\u043e\u043f\u0430\u0434\u0430\u044e\u0442 \u0438 \u0432\u044b\u0445\u043e\u0434\u044f\u0442 \u0438\u0437-\u043f\u043e\u0434 \u0434\u0435\u0439\u0441\u0442\u0432\u0438\u044f \u043d\u0430\u043b\u043e\u0433\u0430, \u0442\u0430\u043a\u0436\u0435 \u0435\u0441\u0442\u044c \u043e\u0431\u044f\u0437\u0430\u043d\u043d\u043e\u0441\u0442\u0438 \u043f\u043e \u0443\u0432\u0435\u0434\u043e\u043c\u043b\u0435\u043d\u0438\u044e:<\/p>\n<ul class=\"[li_&amp;]:mb-0 [li_&amp;]:mt-1 [li_&amp;]:gap-1 [&amp;:not(:last-child)_ul]:pb-1 [&amp;:not(:last-child)_ol]:pb-1 list-disc flex flex-col gap-1 pl-8 mb-3\">\n<li class=\"font-claude-response-body whitespace-normal break-words pl-2\">\u0415\u0441\u043b\u0438 MNE Group \u0432\u044b\u0445\u043e\u0434\u0438\u0442 \u0438\u0437-\u043f\u043e\u0434 \u0434\u0435\u0439\u0441\u0442\u0432\u0438\u044f \u043d\u0430\u043b\u043e\u0433\u0430 \u0437\u0430 \u043f\u0440\u043e\u0432\u0435\u0440\u044f\u0435\u043c\u044b\u0439 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u0439 \u0433\u043e\u0434, \u0435\u0451 \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u0438 \u0432 \u041e\u0410\u042d \u043e\u0431\u044f\u0437\u0430\u043d\u044b \u0443\u0432\u0435\u0434\u043e\u043c\u0438\u0442\u044c \u0424\u041d\u0421 \u0432 \u0442\u0435\u0447\u0435\u043d\u0438\u0435 \u0448\u0435\u0441\u0442\u0438 \u043c\u0435\u0441\u044f\u0446\u0435\u0432 \u0441 \u043e\u043a\u043e\u043d\u0447\u0430\u043d\u0438\u044f \u044d\u0442\u043e\u0433\u043e \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0433\u043e \u0433\u043e\u0434\u0430.<\/li>\n<li class=\"font-claude-response-body whitespace-normal break-words pl-2\">\u0423\u0432\u0435\u0434\u043e\u043c\u043b\u0435\u043d\u0438\u0435 \u043e \u0432\u044b\u0445\u043e\u0434\u0435 \u0438\u0437-\u043f\u043e\u0434 \u0434\u0435\u0439\u0441\u0442\u0432\u0438\u044f \u043d\u0430\u043b\u043e\u0433\u0430 \u0441\u0447\u0438\u0442\u0430\u0435\u0442\u0441\u044f \u0434\u0435\u0439\u0441\u0442\u0432\u0438\u0442\u0435\u043b\u044c\u043d\u044b\u043c \u043d\u0430 \u043f\u0440\u043e\u0432\u0435\u0440\u044f\u0435\u043c\u044b\u0439 \u0433\u043e\u0434 \u043f\u043b\u044e\u0441 \u0447\u0435\u0442\u044b\u0440\u0435 \u043f\u043e\u0441\u043b\u0435\u0434\u0443\u044e\u0449\u0438\u0445 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u0445 \u0433\u043e\u0434\u0430 (\u0432\u0441\u0435\u0433\u043e \u043f\u044f\u0442\u044c \u043b\u0435\u0442).<\/li>\n<li class=\"font-claude-response-body whitespace-normal break-words pl-2\">\u0415\u0441\u043b\u0438 \u0433\u0440\u0443\u043f\u043f\u0430 \u0441\u043d\u043e\u0432\u0430 \u043f\u043e\u043f\u0430\u0434\u0430\u0435\u0442 \u043f\u043e\u0434 \u0434\u0435\u0439\u0441\u0442\u0432\u0438\u0435 \u043d\u0430\u043b\u043e\u0433\u0430 \u0432 \u0442\u0435\u0447\u0435\u043d\u0438\u0435 \u044d\u0442\u043e\u0433\u043e \u043f\u0435\u0440\u0438\u043e\u0434\u0430, \u043d\u0435\u043e\u0431\u0445\u043e\u0434\u0438\u043c\u043e \u043f\u043e\u0434\u0430\u0442\u044c \u0443\u0432\u0435\u0434\u043e\u043c\u043b\u0435\u043d\u0438\u0435 \u043e \u0432\u0445\u043e\u0436\u0434\u0435\u043d\u0438\u0438 \u0432 \u0442\u0435\u0447\u0435\u043d\u0438\u0435 \u0441\u0435\u043c\u0438 \u043c\u0435\u0441\u044f\u0446\u0435\u0432 \u0441 \u043e\u043a\u043e\u043d\u0447\u0430\u043d\u0438\u044f \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0443\u044e\u0449\u0435\u0433\u043e \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0433\u043e \u0433\u043e\u0434\u0430.<\/li>\n<li class=\"font-claude-response-body whitespace-normal break-words pl-2\">\u0415\u0441\u043b\u0438 \u0433\u0440\u0443\u043f\u043f\u0430 \u043e\u0441\u0442\u0430\u0451\u0442\u0441\u044f \u0432\u043d\u0435 \u0434\u0435\u0439\u0441\u0442\u0432\u0438\u044f \u043d\u0430\u043b\u043e\u0433\u0430 \u0432\u0441\u0435 \u043f\u044f\u0442\u044c \u043b\u0435\u0442 \u043f\u043e\u0434\u0440\u044f\u0434, \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u044f \u043e\u0431\u044f\u0437\u0430\u043d\u0430 \u043f\u043e\u0434\u0430\u0442\u044c \u0437\u0430\u044f\u0432\u043b\u0435\u043d\u0438\u0435 \u043d\u0430 \u0441\u043d\u044f\u0442\u0438\u0435 \u0441 \u0443\u0447\u0451\u0442\u0430 \u0432 \u0442\u0435\u0447\u0435\u043d\u0438\u0435 \u0448\u0435\u0441\u0442\u0438 \u043c\u0435\u0441\u044f\u0446\u0435\u0432 \u0441 \u043e\u043a\u043e\u043d\u0447\u0430\u043d\u0438\u044f \u044d\u0442\u043e\u0433\u043e \u043f\u044f\u0442\u043e\u0433\u043e \u0433\u043e\u0434\u0430 \u2014 \u0435\u0441\u043b\u0438 \u0442\u043e\u043b\u044c\u043a\u043e \u043d\u0435 \u043f\u043e\u0442\u0440\u0435\u0431\u0443\u0435\u0442\u0441\u044f \u043f\u043e\u0434\u0430\u0442\u044c \u0443\u0432\u0435\u0434\u043e\u043c\u043b\u0435\u043d\u0438\u0435 \u043e \u0432\u0445\u043e\u0436\u0434\u0435\u043d\u0438\u0438 \u043f\u043e\u0434 \u0434\u0435\u0439\u0441\u0442\u0432\u0438\u0435 \u043d\u0430\u043b\u043e\u0433\u0430 \u0440\u0430\u043d\u044c\u0448\u0435.<\/li>\n<\/ul>\n<hr class=\"border-border-200 border-t-0.5 my-3 mx-1.5\" \/>\n<h4 class=\"text-text-100 mt-3 -mb-1 text-[1.125rem] font-bold\">\u041f\u043e\u0434\u0430\u0447\u0430 \u0447\u0435\u0440\u0435\u0437 \u0443\u043f\u043e\u043b\u043d\u043e\u043c\u043e\u0447\u0435\u043d\u043d\u0443\u044e \u043f\u043e\u0434\u0430\u044e\u0449\u0443\u044e \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u044e (Domestic Designated Filing Entity)<\/h4>\n<p class=\"font-claude-response-body break-words whitespace-normal\">\u0415\u0441\u043b\u0438 \u0433\u0440\u0443\u043f\u043f\u0430 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0439 \u043d\u0430\u0437\u043d\u0430\u0447\u0438\u043b\u0430 \u0443\u043f\u043e\u043b\u043d\u043e\u043c\u043e\u0447\u0435\u043d\u043d\u0443\u044e \u043f\u043e\u0434\u0430\u044e\u0449\u0443\u044e \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u044e (Domestic Designated Filing Entity), \u044d\u0442\u0430 \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u044f \u043c\u043e\u0436\u0435\u0442 \u0446\u0435\u043d\u0442\u0440\u0430\u043b\u0438\u0437\u043e\u0432\u0430\u043d\u043d\u043e \u043f\u043e\u0434\u0430\u0432\u0430\u0442\u044c \u0437\u0430\u044f\u0432\u043b\u0435\u043d\u0438\u044f \u043d\u0430 \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u044e, \u0441\u043d\u044f\u0442\u0438\u0435 \u0441 \u0443\u0447\u0451\u0442\u0430, \u0430 \u0442\u0430\u043a\u0436\u0435 \u0443\u0432\u0435\u0434\u043e\u043c\u043b\u0435\u043d\u0438\u044f \u043e \u0432\u0445\u043e\u0436\u0434\u0435\u043d\u0438\u0438\/\u0432\u044b\u0445\u043e\u0434\u0435 \u0438\u0437-\u043f\u043e\u0434 \u0434\u0435\u0439\u0441\u0442\u0432\u0438\u044f \u043d\u0430\u043b\u043e\u0433\u0430 \u043e\u0442 \u0438\u043c\u0435\u043d\u0438 \u0432\u0441\u0435\u0439 \u0433\u0440\u0443\u043f\u043f\u044b \u0432\u043a\u043b\u044e\u0447\u0430\u044f Domestic Main Group, Domestic Minority-Owned Subgroup, Reverse Hybrid Entity \u0438\u043b\u0438 Domestic JV Group. \u042d\u0442\u043e \u0438\u0437\u0431\u0430\u0432\u043b\u044f\u0435\u0442 \u043e\u0442 \u043d\u0435\u043e\u0431\u0445\u043e\u0434\u0438\u043c\u043e\u0441\u0442\u0438 \u043f\u043e\u0434\u0430\u0432\u0430\u0442\u044c \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u044b \u043e\u0442\u0434\u0435\u043b\u044c\u043d\u043e \u0437\u0430 \u043a\u0430\u0436\u0434\u043e\u0433\u043e \u0443\u0447\u0430\u0441\u0442\u043d\u0438\u043a\u0430 \u0433\u0440\u0443\u043f\u043f\u044b.<\/p>\n<hr class=\"border-border-200 border-t-0.5 my-3 mx-1.5\" \/>\n<h4 class=\"text-text-100 mt-3 -mb-1 text-[1.125rem] font-bold\">\u041a\u043b\u044e\u0447\u0435\u0432\u044b\u0435 \u0441\u0440\u043e\u043a\u0438<\/h4>\n<div class=\"overflow-x-auto w-full px-2 mb-6\">\n<table class=\"min-w-full border-collapse text-sm leading-[1.7] whitespace-normal\">\n<thead class=\"text-left\">\n<tr>\n<th class=\"text-text-100 border-b-0.5 border-[hsl(var(--border-300)\/0.6)] py-2 pr-4 align-top font-bold\" scope=\"col\"><strong>\u0421\u043e\u0431\u044b\u0442\u0438\u0435<\/strong><\/th>\n<th class=\"text-text-100 border-b-0.5 border-[hsl(var(--border-300)\/0.6)] py-2 pr-4 align-top font-bold\" scope=\"col\"><strong>\u0421\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u043d\u044b\u0439 \u0441\u0440\u043e\u043a<\/strong><\/th>\n<th class=\"text-text-100 border-b-0.5 border-[hsl(var(--border-300)\/0.6)] py-2 pr-4 align-top font-bold\" scope=\"col\"><strong>\u041f\u0435\u0440\u0435\u0445\u043e\u0434\u043d\u044b\u0439 \u0441\u0440\u043e\u043a<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\" style=\"text-align: center;\">\u041d\u0430\u043b\u043e\u0433\u043e\u0432\u0430\u044f \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u044f<\/td>\n<td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\" style=\"text-align: center;\">7 \u043c\u0435\u0441\u044f\u0446\u0435\u0432 \u043f\u043e\u0441\u043b\u0435 \u043e\u043a\u043e\u043d\u0447\u0430\u043d\u0438\u044f \u043f\u0435\u0440\u0432\u043e\u0433\u043e \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0433\u043e \u0433\u043e\u0434\u0430, \u043f\u043e\u043f\u0430\u0434\u0430\u044e\u0449\u0435\u0433\u043e \u043f\u043e\u0434 \u0434\u0435\u0439\u0441\u0442\u0432\u0438\u0435 \u043d\u0430\u043b\u043e\u0433\u0430<\/td>\n<td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\" style=\"text-align: center;\">30 \u043d\u043e\u044f\u0431\u0440\u044f 2026 \u0433\u043e\u0434\u0430, \u0435\u0441\u043b\u0438 \u044d\u0442\u043e\u0442 \u0433\u043e\u0434 \u0437\u0430\u043a\u0430\u043d\u0447\u0438\u0432\u0430\u0435\u0442\u0441\u044f \u0434\u043e 30 \u0430\u043f\u0440\u0435\u043b\u044f 2026 \u0433\u043e\u0434\u0430<\/td>\n<\/tr>\n<tr>\n<td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\" style=\"text-align: center;\">\u0421\u043d\u044f\u0442\u0438\u0435 \u0441 \u0443\u0447\u0451\u0442\u0430<\/td>\n<td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\" style=\"text-align: center;\">6 \u043c\u0435\u0441\u044f\u0446\u0435\u0432 \u0441 \u043c\u043e\u043c\u0435\u043d\u0442\u0430 \u043f\u0440\u0435\u043a\u0440\u0430\u0449\u0435\u043d\u0438\u044f \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438 \/ \u0432\u044b\u0445\u043e\u0434\u0430 \u0438\u0437 MNE Group<\/td>\n<td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\" style=\"text-align: center;\">31 \u0434\u0435\u043a\u0430\u0431\u0440\u044f 2026 \u0433\u043e\u0434\u0430, \u0435\u0441\u043b\u0438 \u043f\u0440\u0435\u043a\u0440\u0430\u0449\u0435\u043d\u0438\u0435 \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438 \u043f\u0440\u043e\u0438\u0437\u043e\u0448\u043b\u043e \u0434\u043e 30 \u0438\u044e\u043d\u044f 2026 \u0433\u043e\u0434\u0430<\/td>\n<\/tr>\n<tr>\n<td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\" style=\"text-align: center;\">\u0423\u0432\u0435\u0434\u043e\u043c\u043b\u0435\u043d\u0438\u0435 \u043e \u0432\u044b\u0445\u043e\u0434\u0435 \u0438\u0437-\u043f\u043e\u0434 \u0434\u0435\u0439\u0441\u0442\u0432\u0438\u044f \u043d\u0430\u043b\u043e\u0433\u0430<\/td>\n<td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\" style=\"text-align: center;\">6 \u043c\u0435\u0441\u044f\u0446\u0435\u0432 \u0441 \u043e\u043a\u043e\u043d\u0447\u0430\u043d\u0438\u044f \u043f\u0440\u043e\u0432\u0435\u0440\u044f\u0435\u043c\u043e\u0433\u043e \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0433\u043e \u0433\u043e\u0434\u0430<\/td>\n<td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\"><\/td>\n<\/tr>\n<tr>\n<td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\" style=\"text-align: center;\">\u0423\u0432\u0435\u0434\u043e\u043c\u043b\u0435\u043d\u0438\u0435 \u043e \u0432\u0445\u043e\u0436\u0434\u0435\u043d\u0438\u0438 \u043f\u043e\u0434 \u0434\u0435\u0439\u0441\u0442\u0432\u0438\u0435 \u043d\u0430\u043b\u043e\u0433\u0430 (\u043f\u043e\u0441\u043b\u0435 \u043f\u0435\u0440\u0438\u043e\u0434\u0430 \u0432\u043d\u0435 \u0434\u0435\u0439\u0441\u0442\u0432\u0438\u044f)<\/td>\n<td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\" style=\"text-align: center;\">7 \u043c\u0435\u0441\u044f\u0446\u0435\u0432 \u0441 \u043e\u043a\u043e\u043d\u0447\u0430\u043d\u0438\u044f \u043f\u0440\u043e\u0432\u0435\u0440\u044f\u0435\u043c\u043e\u0433\u043e \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0433\u043e \u0433\u043e\u0434\u0430<\/td>\n<td class=\"border-b-0.5 border-[hsl(var(--border-300)\/0.3)] py-2 pr-4 align-top\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<hr class=\"border-border-200 border-t-0.5 my-3 mx-1.5\" \/>\n<h4 class=\"text-text-100 mt-3 -mb-1 text-[1.125rem] font-bold\">\u041f\u043e\u0447\u0435\u043c\u0443 \u044d\u0442\u043e \u0432\u0430\u0436\u043d\u043e \u0443\u0436\u0435 \u0441\u0435\u0439\u0447\u0430\u0441<\/h4>\n<p class=\"font-claude-response-body break-words whitespace-normal\">\u041f\u043e\u0441\u043a\u043e\u043b\u044c\u043a\u0443 \u0420\u0435\u0448\u0435\u043d\u0438\u0435 \u0440\u0430\u0441\u043f\u0440\u043e\u0441\u0442\u0440\u0430\u043d\u044f\u0435\u0442\u0441\u044f \u043d\u0430 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u0435 \u0433\u043e\u0434\u044b, \u043d\u0430\u0447\u0438\u043d\u0430\u044e\u0449\u0438\u0435\u0441\u044f 1 \u044f\u043d\u0432\u0430\u0440\u044f 2025 \u0433\u043e\u0434\u0430 \u0438 \u043f\u043e\u0437\u0434\u043d\u0435\u0435, \u043c\u043d\u043e\u0433\u0438\u0435 \u0433\u0440\u0443\u043f\u043f\u044b \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0439 \u0441 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u043c \u0433\u043e\u0434\u043e\u043c, \u0441\u043e\u0432\u043f\u0430\u0434\u0430\u044e\u0449\u0438\u043c \u0441 \u043a\u0430\u043b\u0435\u043d\u0434\u0430\u0440\u043d\u044b\u043c 2025 \u0433\u043e\u0434\u043e\u043c, \u0443\u0436\u0435 \u043d\u0430\u0445\u043e\u0434\u044f\u0442\u0441\u044f \u0432\u043d\u0443\u0442\u0440\u0438 \u0441\u0440\u043e\u043a\u0430 \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u0438. \u0410 \u0433\u0440\u0443\u043f\u043f\u044b \u0441 \u0431\u043e\u043b\u0435\u0435 \u0440\u0430\u043d\u043d\u0435\u0439 \u0434\u0430\u0442\u043e\u0439 \u043e\u043a\u043e\u043d\u0447\u0430\u043d\u0438\u044f \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0433\u043e \u0433\u043e\u0434\u0430 \u043c\u043e\u0433\u0443\u0442 \u043f\u043e\u043f\u0430\u0441\u0442\u044c \u043f\u043e\u0434 \u0444\u0438\u043a\u0441\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u044b\u0439 \u043f\u0435\u0440\u0435\u0445\u043e\u0434\u043d\u044b\u0439 \u0441\u0440\u043e\u043a 30 \u043d\u043e\u044f\u0431\u0440\u044f 2026 \u0433\u043e\u0434\u0430 \u0432\u043c\u0435\u0441\u0442\u043e \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u043d\u043e\u0433\u043e \u0441\u0435\u043c\u0438\u043c\u0435\u0441\u044f\u0447\u043d\u043e\u0433\u043e \u043f\u0440\u0430\u0432\u0438\u043b\u0430. \u041a\u043e\u043c\u043f\u0430\u043d\u0438\u044f\u043c, \u0440\u0430\u0431\u043e\u0442\u0430\u044e\u0449\u0438\u043c \u0432 \u041e\u0410\u042d \u0438\u043b\u0438 \u0447\u0435\u0440\u0435\u0437 \u041e\u0410\u042d, \u0441\u0442\u043e\u0438\u0442 \u043f\u0440\u043e\u0432\u0435\u0440\u0438\u0442\u044c:<\/p>\n<ol class=\"[li_&amp;]:mb-0 [li_&amp;]:mt-1 [li_&amp;]:gap-1 [&amp;:not(:last-child)_ul]:pb-1 [&amp;:not(:last-child)_ol]:pb-1 list-decimal flex flex-col gap-1 pl-8 mb-3\">\n<li class=\"font-claude-response-body whitespace-normal break-words pl-2\">\u041f\u043e\u0434\u043f\u0430\u0434\u0430\u044e\u0442 \u043b\u0438 \u043e\u043d\u0438 \u043f\u043e\u0434 \u0434\u0435\u0439\u0441\u0442\u0432\u0438\u0435 \u041f\u043e\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u0438\u044f \u041a\u0430\u0431\u0438\u043d\u0435\u0442\u0430 \u041c\u0438\u043d\u0438\u0441\u0442\u0440\u043e\u0432 \u2116142 \u043e\u0442 2024 \u0433\u043e\u0434\u0430 \u0437\u0430 2025 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u0439 \u0433\u043e\u0434.<\/li>\n<li class=\"font-claude-response-body whitespace-normal break-words pl-2\">\u041a\u0430\u043a\u043e\u0439 \u0441\u0440\u043e\u043a \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u0438 \u043a \u043d\u0438\u043c \u043f\u0440\u0438\u043c\u0435\u043d\u044f\u0435\u0442\u0441\u044f \u2014 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u043d\u044b\u0439 \u0438\u043b\u0438 \u043f\u0435\u0440\u0435\u0445\u043e\u0434\u043d\u044b\u0439.<\/li>\n<li class=\"font-claude-response-body whitespace-normal break-words pl-2\">\u0421\u0442\u043e\u0438\u0442 \u043b\u0438 \u043d\u0430\u0437\u043d\u0430\u0447\u0438\u0442\u044c \u0443\u043f\u043e\u043b\u043d\u043e\u043c\u043e\u0447\u0435\u043d\u043d\u0443\u044e \u043f\u043e\u0434\u0430\u044e\u0449\u0443\u044e \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u044e (Domestic Designated Filing Entity) \u0434\u043b\u044f \u0446\u0435\u043d\u0442\u0440\u0430\u043b\u0438\u0437\u0430\u0446\u0438\u0438 \u043a\u043e\u043c\u043f\u043b\u0430\u0435\u043d\u0441\u0430 \u043f\u043e \u0432\u0441\u0435\u0439 \u0433\u0440\u0443\u043f\u043f\u0435.<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"<p>\u0424\u0435\u0434\u0435\u0440\u0430\u043b\u044c\u043d\u0430\u044f \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u0430\u044f \u0441\u043b\u0443\u0436\u0431\u0430 \u041e\u0410\u042d \u043e\u043f\u0443\u0431\u043b\u0438\u043a\u043e\u0432\u0430\u043b\u0430 \u0420\u0435\u0448\u0435\u043d\u0438\u0435 \u211612 \u043e\u0442 2026 \u0433\u043e\u0434\u0430, \u043a\u043e\u0442\u043e\u0440\u043e\u0435 \u0443\u0441\u0442\u0430\u043d\u0430\u0432\u043b\u0438\u0432\u0430\u0435\u0442 \u043f\u043e\u0440\u044f\u0434\u043e\u043a \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u0438 \u0438 \u0441\u043d\u044f\u0442\u0438\u044f \u0441 \u0443\u0447\u0451\u0442\u0430 \u0434\u043b\u044f \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u0439, \u043f\u043e\u0434\u043f\u0430\u0434\u0430\u044e\u0449\u0438\u0445 \u043f\u043e\u0434 \u0434\u0435\u0439\u0441\u0442\u0432\u0438\u0435 \u043d\u0430\u043b\u043e\u0433\u0430 Top-Up Tax \u0441\u043e\u0433\u043b\u0430\u0441\u043d\u043e \u041f\u043e\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u0438\u044e \u041a\u0430\u0431\u0438\u043d\u0435\u0442\u0430 \u041c\u0438\u043d\u0438\u0441\u0442\u0440\u043e\u0432 \u2116142 \u043e\u0442 2024 \u0433\u043e\u0434\u0430 (\u0440\u0430\u043c\u043e\u0447\u043d\u043e\u0435 \u0440\u0435\u0433\u0443\u043b\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u0435 \u041e\u0410\u042d \u043f\u043e \u043c\u0438\u043d\u0438\u043c\u0430\u043b\u044c\u043d\u043e\u043c\u0443 \u0432\u043d\u0443\u0442\u0440\u0435\u043d\u043d\u0435\u043c\u0443 \u043d\u0430\u043b\u043e\u0433\u0443 \u0432 \u0440\u0430\u043c\u043a\u0430\u0445 Pillar Two). \u0420\u0435\u0448\u0435\u043d\u0438\u0435 \u0431\u044b\u043b\u043e \u0438\u0437\u0434\u0430\u043d\u043e 16 \u0438\u044e\u043b\u044f 2026 \u0433\u043e\u0434\u0430 \u0438 \u0440\u0430\u0441\u043f\u0440\u043e\u0441\u0442\u0440\u0430\u043d\u044f\u0435\u0442\u0441\u044f \u043d\u0430 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":21591,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[22,23],"tags":[],"class_list":["post-21590","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blogs","category-novosti"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u0420\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u044f \u043f\u043e Pillar Two \u0432 \u041e\u0410\u042d 2026 | \u0420\u0435\u0448\u0435\u043d\u0438\u0435 \u0424\u041d\u0421 \u211612 - \u0424\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u0435, \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0435 \u0438 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0435 \u0440\u0435\u0448\u0435\u043d\u0438\u044f \u0434\u043b\u044f \u0431\u0438\u0437\u043d\u0435\u0441\u0430 \u0432 \u0414\u0443\u0431\u0430\u0435 \u0438 \u041e\u0410\u042d<\/title>\n<meta name=\"description\" content=\"\u0420\u0435\u0448\u0435\u043d\u0438\u0435 \u0424\u041d\u0421 \u041e\u0410\u042d \u043e \u043d\u043e\u0432\u044b\u0445 \u0441\u0440\u043e\u043a\u0430\u0445 \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u0438 \u0438 \u0441\u043d\u044f\u0442\u0438\u044f \u0441 \u0443\u0447\u0451\u0442\u0430 \u043f\u043e \u043d\u0430\u043b\u043e\u0433\u0443 Top-Up Tax. \u041a\u043b\u044e\u0447\u0435\u0432\u044b\u0435 \u0434\u0430\u0442\u044b \u0434\u043b\u044f \u043c\u0435\u0436\u0434\u0443\u043d\u0430\u0440\u043e\u0434\u043d\u044b\u0445 \u0433\u0440\u0443\u043f\u043f \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0439.\" \/>\n<meta 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