Russia's State Duma (lower house of parliament) is currently considering Bill No. 828239-7, which includes a measure to provide for a minimum delay for the entry into force of tax rate changes. In particular, the bill provides that any acts of legislation providing for an increase in tax rates and (or) the abolition of reduced tax rates on corporate income tax, property tax, income tax and (or) land tax paid by organizations and (or) individual entrepreneurs shall enter into force not earlie…