Russia has published Federal Law No. 211-FZ of 28 June 2022, which allows for the extended application of reduced regional corporate tax rates. Federal Law No. 302-FZ of 3 August 2018 changed the rules in respect of a regional government's ability to set reduced corporate tax rates with effect from 1 January 2019, including that regional governments may no longer provide reduced rates for certain categories of taxpayers except for cases provided for in Chapter 25 (Corporate Income Tax) of th…