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Federal Law No. 265-FZ of 31 July 2020 (the “Law”) limits the VAT exemption for granting use rights for certain IP assets and introduces a special tax regime for companies in the IT industry.
The president on 31 July 2020 signed into law legislation (Federal Law No. 265-FZ) that amends the Russian tax law to provide an exemption from value added tax (VAT) for the IT or digital sector. The new law addresses...