The 'Internet' Network
The 'Internet' network — an information and telecommunications network, including via the information and telecommunications network "Internet" (excluding revenues from the provision of rights to use computer programs, databases (including by providing remote access to them through the "Internet" network), if such rights consist in obtaining the opportunity to place offers for the purchase (sale) of goods (works, services), property rights on the "Internet" network, to search for information about potential buyers (sellers) and (or) to conclude transactions)1.
Tax Code of the Russian Federation, as amended on 01.01.2026, Article 284, paragraph 1.15 // Official Gazette of the Russian Federation. 2000. No. 32. Article 3340. ↩