The Russian Ministry of Finance recently published Letter No. 03-03-06/1/52384, which clarifies the increased deduction for qualifying R&D expenses (1.5 times expense amount). According to the letter, qualifying R&D expenses include those related to the creation/improvement of products (goods, works, services), and the creation/improvement of applied technologies and methods of organizing production and management. The specific qualifying expense types are those listed in subparagraph…