Encyclopedia
Tax credit for investment protection and promotion agreements
Tax deduction for the agreement on protection and encouragement of investments - a tax deduction in the amount of actual expenses, for which the Federal Law "On Protection and Encouragement of Investments in the Russian Federation" provides for measures of state support (hereinafter, for the purposes of this Code, the tax deduction for the Investment Protection Agreement)1.
Tax Code of the Russian Federation. Part one dated 31.07.1998, as amended on 2022-07-28, article 25.18, paragraph 1 // RSZ RF. 1998. No. 31. Article 3824. ↩