Encyclopedia

Scientific research and experimental design works


Research and development activities — activities aimed at creating new or improving existing products (goods, works, services), in particular invention1.

  1. Tax Code of the Russian Federation, as amended on 2020-05-21, Article 427, paragraph 4 // Official Gazette of the Russian Federation. 2000. No. 32. Art. 3340. ↩

Laws with commentary

Codes and federal laws