Сhanges made by Federal Law № 463-ФЗ of July 21,2014 in Articles 251 and 270 of Part II of the Tax Code of the Russian Federation, came into effect
8 April 2015As a result of the changes, the tax burden, when using the results of intellectual activity, is reduced.
The law provides that, when determining the tax base for the corporate income tax financial returns in the form of exclusive rights to intellectual property created in the course of performing a state contract and transferred by the state customer to the executor of that state contract under a free assignment contract and expenses in the form of the cost of such exclusive rights received by the taxpayer - the executor of the relevant state contract shall not be taken into account.
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