Tax maneuver in IT industry: who wins from it?

It-World magazine by IT-Media has published an article by Valery Narezhny, Ph.D., Counsel at Gorodissky & Partners (Moscow), dedicated to the changes made to the Tax Code of the Russian Federation (No. 265-FZ), which comes into force on January 1, 2021.

According to the author, the changes designed to maintain and develop the domestic IT industry will lead to the implementation of the so-called tax maneuver, i.e. redistribution of the tax burden within the industry between different categories of taxpayers.