Список проголосовавших за комментарий "<p>Коллеги! <br/> <br/> А как в новых реалиях налогообложения будет работать раздел 8 проспекта эмиссии Rus-28 (полный текст проспекта эмиссии на сайте Минфина — <a href="/r.php?u=https%3A%2F%2Fminfin.gov.ru%2Fcommon%2Fupload%2Flibrary%2F2018%2F12%2Fmain%2FRussia-2028_Prospectus-1998-06-24.pdf&s=1204592844">https://minfin.gov.ru/common/upload/library/2018/12/main/Russia-2028_Prospectus-1998-06-24.pdf</a>)?</p><blockquote><p>8. Taxation<br/> <strong>All payments of</strong> principal and <strong>interest</strong> in respect of the Bonds by the Issuer <strong>shall be made free and clear of, and without withholding or deduction for, any taxes,</strong> duties, assessments or governmental charges of whatever nature imposed, levied, collected, withheld or assessed by the Federation or any political subdivision or any authority thereof or therein having power to tax (together, “Taxes”), <strong>unless such withholding or deduction is required by law. If at any time any Taxes are withheld or deducted, the Issuer shall increase the payment of</strong> principal or <strong>interest</strong>, as the case may be, <strong>to such amount as will result in the receipt</strong> by the Bondholders <strong>of such amounts as would have been received by them had no such withholding or deduction been required</strong>, <span style="text-decoration:underline;"><strong>except that</strong></span> no such increased amount shall be payable in respect of any Bond:<br/> (a) <strong>to a holder</strong>, or to a third party on behalf of a holder, <strong>if such holder is liable to such Taxes in respect of such Bond by reason of <span style="text-decoration:underline;">having some connection with the Federation other than the mere holding of such Bond</span></strong>;</p></blockquote><p>Правильно ли я понимаю, что:<br/> 1. иностранцы будут продолжать получать «на руки» купоны в полном объеме, что и раньше (из-за соответствующего увеличения суммы купона на величину взимаемого налога)? <br/> 2. но граждане РФ — держатели Rus-28 такого увеличения купона на размер налога не получат?<br/> 3. но при этом при продаже Rus-28 граждане РФ будут получать НКД в полном объеме?</p>"