- A + A

There are not any shares.
It is not an independent legal entity. Its term is same as the term of parent company.
There are not any conditions for the capital, however it will be suitable to keep some budget for the branch activities.
Branch can be established only for the purposes same as the purposes of the parent company.
It is allowed to return the branch profit to the parent company. Branch profit which is transferred to the center is subject to 15% dividend retention tax. This tax may be reduced with the Agreements on the Prevention of Double Taxation.