Russia has published Federal Law No. 382-FZ of 29 November 2021 on Amendments to Part Two of the Russian Tax Code. Among various other amendments, the law includes the introduction of a new provision regarding corporate property tax, providing that the lessor of leased property, including under a financial lease (leasing) agreement, is the responsible taxpayer for corporate property tax on the leased property. This provision has been introduced to provide clarification and resolve any potent…