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The territory of the Russian Federation and other territories under its jurisdiction
The territory of the Russian Federation and other territories under its jurisdiction — the territory of the Russian Federation, as well as the territories of artificial islands, installations, and structures over which the Russian Federation exercises jurisdiction in accordance with the legislation of the Russian Federation and international law1.
Tax Code of the Russian Federation. Part one dated 31.07.1998, as amended on 2026-09-01, Article 11, paragraph 2 // Official Gazette of the Russian Federation. 1998. No. 31. Art. 3824. ↩