Works (services) related to the exploration of outer space – definition and meaning of "Works (services) related to the exploration of outer space"

Works (services) related to the exploration of outer space — works (services) carried out (provided) using equipment located directly in outer space, including those controlled from the surface and (or) from the atmosphere of the Earth¹.

Federal Law No. 255-FZ dated November 4, 2007, "On Amending Chapter 21 of Part Two of the Tax Code of the Russian Federation in Connection with Clarification of the Procedure for Applying a Zero Percent Tax Rate by Taxpayers Engaged in Activities Related to the Production and Maintenance of Spacecraft Technology" dated November 4, 2007, as amended on July 19, 2011, Article 1, Subparagraph 2 // Official Gazette of the Russian Federation. 2007. No. 45. Page 5432. ↩