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Decision of the Government of the Russian Federation No. 207 of February 18, 2022, on Amendments to the List of Scientific Research and Development, the Taxpayer's Expenses for which, in accordance with Paragraph 7 of Article 262 of Part Two of the Tax Code of the Russian Federation, are Included in Other Expenses in the Amount of Actual Costs with the Coefficient of 1.5, Russian Federation

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Details Details Year of Version 2022 Dates Entry into force: February 28, 2022 Issued: February 18, 2022 Type of Text Other Texts Subject Matter Industrial Property

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Main text(s) Main text(s) Russian Постановление Правительства РФ № 207 от 18.02.2022 г. "О внесении изменений в перечень научных исследований и опытно-конструкторских разработок, расходы налогоплательщика на которые в соответствии с пунктом 7 статьи 262 части второй Налогового кодекса Российской Федерации включаются в состав прочих расходов в размере фактических затрат с коэффициентом 1,5"     
 
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WIPO Lex No. RU359