Russia has published Federal Law No. 149-FZ of 28 May 2022, which provides a temporary income tax exemption on income from the results of intellectual property activity that is protected by copyright from 1 January 2022. The exemption is available for companies in general for three years from 1 January 2022 to 31 December 2024. For qualifying companies registered as small and medium-sized businesses as of 1 January 2022, the exemption is available for five years from 1 January 2022 to 31 Dec…