Russian Federation

Tax Code of the Russian Federation (as amended up to March 30, 2012)

Year of Version:2012
Type of Text:IP-related Laws: enacted by the Legislature
Subject Matter:Copyright and Related Rights (Neighboring Rights), Industrial Property, Other, Undisclosed Information (Trade Secrets)
Notes:
Part I of the Tax Code was adopted by the Law No. 146-FZ of July 31, 1998, and entered into force on January 1, 1999.
Part II was adopted by the Law No. 117-FZ of August 5, 2000, and entered into force on January 1, 2001.

This consolidated version of the Tax Code incorporates all the amendments up to March 30, 2012.
For provisions relating to intellectual property, see the following provisions of Part One of this consolidated Code:
- Section 5.1, Chapter 14.2, Article 105.5(6); and Chapter 14.4, Article 105.15(1), (2);
- Section 7, Chapter 21, Articles 148(1)(4), 149(2)(26) and (3)(31);
Chapter 23, Article 208(1)(3) and (3)(3);
Chapter 25, Articles 250(5), 257(3), 258(2), 262(9), 264(37), 265(1)(1), 271(4)(3), 309(1)(4), 333.30, 346.5(2)(36); and
Chapter 26.2, Articles 346.12(3)(14), 346.16(1)(2.1), (2.2).
Available Texts: 
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Tax Code of the Russian Federation (as amended up to March 30, 2012) Tax Code of the Russian Federation (as amended up to March 30, 2012), Complete document (pdf) [3228 KB] Tax Code of the Russian Federation (as amended up to March 30, 2012), Complete document (htm) [2908 KB] (Version with Automatic Translation Tool)

Related Legislation:
WIPO Lex No.:RU071