Persons transferring property for the purposes of developing genetic technologies in the Russian Federation
Persons transferring property for the purposes of developing genetic technologies in the Russian Federation are persons transferring property (including monetary funds), transferred by a technological partner and (or) its subsidiary companies, in which the share of its direct and (or) indirect participation, determined in accordance with the provisions of Article 105.2 of this Code, is not less than 50 percent1.
Tax Code of the Russian Federation, as amended on April 28, 2023, Article 286.1, subparagraph 8 // Official Gazette of the Russian Federation. 2000. No. 32. Item 3340. ↩