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It seems overkill for what is actually a pretty tiny company - I doubt they would be big enough to trigger those sort of incentives, at least for the UK and Singaporean entities (Latvia or Turkey might, I suppose, be different - but then why bother routing it through the UK?).

I'd guess that the happy case is going to be that, yes, this structure was forced on them as a by-product of sanctions or similar negative trade policies. But I'd be worried that the software business is actually a front for something else, which would suggest that OnlyOffice might be more vulnerable to changes in legal climate than most other projects of that size.

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