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Tax Code of the Russian Federation (as amended up to the Federal Law No. 436-FZ of December 28, 2017), Russian Federation
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Year of Version
2018
Dates
Entry into force:
January 1, 2001
Signature:
August 5, 2000
Type of Text
IP-related Laws
Subject Matter
Undisclosed Information (Trade Secrets),
Copyright and Related Rights (Neighboring Rights),
Industrial Property
Notes
This consolidated version of the Tax Code incorporates all the amendments up to 'Federal Law No. 436-FZ of December 28, 2017, on Amendments to Part One and Two of the Tax Code of the Russian Federation and Certain Other Laws', which has different dates of entry into force (December 29, 2017, January 1, 2018 and January 29, 2018).
The following provisions of Part One and Part Two of this consolidated Code contain provisions relating to intellectual property.
Part One:
- Section IV, Chapter 7, Article 38, paragraphs 6, 7;
- Section V, Chapter 14, Articles 83, 102, paragraph 2;
- Section V.1, Chapter 14.2, Article 105.5, paragraph 6; and Chapter 14.4, Article 105.15, paragraph 1, subparagraph 2).
Part Two:
- Section VIII, Chapter 21, Article 148, paragraph 1, subparagraph 4), Article 149, paragraph 2, subpargraph 26) and paragraph 3, subparapraph 31);
Chapter 23, Article 208, paragraph 1, subparagraph 3), paragraph 3, subparagraph 3), Article 221, paragraph 3);
Chapter 25, Article 250, paragraph 5, Article 251, paragraph 1, subparagraphs 3.6) and 3.8), Article 256, paragraph 1, Article 257, paragraph 3, Article 258, paragraph 2, Article 262, Article 264, paragraph 37, Article 265, paragraph 1,
subparagraph 1), Article 271, paragraph 4, subparagraph 3), Article 309, paragraph 1, subparagraph 4);
Chapter 25.3, Article 333.30, Article 346.5, paragraph 2, subparagraph 36);
- Section VIII.1, Chapter 26.2, Article 346.12, paragraph 3, subparagraph 14), Article 346.16, paragraph 1, subparagraphs 2.1), 2.2).
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Russian
Налоговый кодекс Российской Федерации (с изменениями, внесенными в соответствии с Федеральным законом РФ № 436-ФЗ от 28.12.2017 г.)
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WIPO Lex No.
RU207