Russia has published Federal Law No. 166-FZ of 28 April 2023, which amends the provisions introduced in August 2021 that allow Russian regions to establish a reduced regional corporate tax rate in relation to the income (profit) received by taxpayers from the provision of rights to use the results of intellectual property (IP) activity under a license agreement. Key changes concern the eligibility of certain IP, including that inventions, utility models, and industrial designs may qualify if…