International (Cross-Border) Services in Russia: Legal & Tax Guide

 

March 31, 2024

BRACE Law Firm ©

 

The development of international trade, technology, and modern communication means has enabled the provision of various international (cross-border) services.

Unlike trade in goods, services usually lack a tangible form. Under Russian civil legislation, they constitute the performance of specific actions for a fee.[1] As international relations evolve, so do the cross-border services provided within the cross-border market. Paragraph 1 of Article 74 of the Treaty on the Eurasian Economic Union [2] introduced the concept of a "cross-border market," which refers to a market covering the territories of two or more states. [3]

Which Services Are Classified as Cross-Border?

Given the growth of foreign trade activity, the need to support international commercial transactions has increased. Such support is facilitated through various cross-border services, ranging from contract drafting and software development to freight transportation services.

International interaction in the service sector is governed by the General Agreement on Trade in Services [4] (the "GATS"). Its annexes regulate the movement of natural persons, air transport services, financial services, insurance and related services, and telecommunications. The GATS provides for the following modes of supply:

• From the territory of one member into the territory of any other member — cross-border trade in services, which assumes that neither the seller nor the buyer of the service crosses the border; only the service itself crosses the border;
• In the territory of one member to the service consumer of any other member — consumption abroad, occurring when the buyer moves to the country where the service is consumed;
• By a service provider of one member through commercial presence in the territory of any other member — when the company providing the service crosses its country's border and opens a representative office through which it provides the service while located in a foreign state;
• By a service provider of one member through the presence of natural persons of a member in the territory of any other member — movement of natural persons, occurring when labor moves across the border.

Provision of Cross-Border Services in Electronic Form

The development of the internet has enabled the provision of services both within a single state and beyond its borders. The Tax Code of the Russian Federation (the "Tax Code") defines the provision of services in electronic form as services provided through an information and telecommunications network, including the internet, automated with the use of information technology. Such services include: [5]

• granting rights to use computer programs (including computer games) and databases via the internet, including by providing remote access to them, as well as their updates and additional functionality; [6]
• provision of advertising services on the internet, [7] including those using computer programs and databases functioning on the internet, as well as the provision of advertising space on the internet;
• provision of services for placing offers to purchase (sell) goods (works, services) and property rights on the internet; [8]
• provision of technical, organizational, informational, and other capabilities via the internet using information technologies and systems to establish contacts and conclude transactions between sellers and buyers [9] (including the provision of a real-time online trading platform where potential buyers offer their price through an automated procedure and the parties are notified of the sale via an automatically generated message);
• ensuring and (or) maintaining a commercial or personal presence on the internet, supporting users' electronic resources (websites and (or) web pages), providing access to them for other network users, and allowing users to modify them;
• storage and processing of information, provided that the person who submitted this information has access to it via the internet;
• provision of real-time computing power for placing information in an information system;
• provision of domain names and hosting services;[10]
• provision of services for the administration of information systems and websites on the internet;
• provision of services performed automatically via the internet when a service buyer enters data, automated services for data search, selection, and sorting upon request, and providing said data to users via information and telecommunications networks (specifically, real-time stock exchange summaries and real-time automated translation);
• granting rights to use electronic books (publications) and other electronic publications, information, educational materials, graphic images, musical works with or without text, and audiovisual works via the internet, including by providing remote access to them for viewing or listening via the internet; [11]
• provision of services for searching for and (or) providing a customer with information about potential buyers;
• providing access to search engines on the internet;
• maintaining statistics on websites.

However, the following operations are not classified as services in electronic form:

• the sale of goods (works, services) if, when ordered via the internet, the delivery of goods (performance of work, provision of services) occurs without the use of the internet;
• the sale (transfer of rights to use) of computer programs (including computer games) and databases on physical media; [12]
• the provision of consulting services via email;
• the provision of internet access services.

Notably, the place of realization for the above-mentioned electronic services is determined by the location of the purchaser. [13]

International Treaties Applicable to International (Cross-Border) Services

The interaction of Foreign Trade Participants in providing cross-border services is regulated by national and international legal acts, including:

• The European Convention on the Legal Protection of Services Based on, or Consisting of, Conditional Access; [14]
• The Agreement on Partnership and Cooperation establishing a partnership between the Russian Federation, of the one part, and the European Communities and their Member States, of the other part; [15]
• Decision of the Supreme Eurasian Economic Council No. 20 dated October 1, 2019, On the Concept for the Formation of a Common Financial Market of the Eurasian Economic Union;
• The General Agreement on Trade in Services (GATS) and others.

Service Contracts with Foreign Transaction Participants

Foreign economic interaction between international partners is carried out based on concluded contracts, including those for various types of services. All contracts with foreign partners possess specific characteristics regarding their conclusion, which involve not only the language of communication and the contract text but also international and national legal rules, as well as national specifics of conducting negotiations and communicating with partners.

In addition to the main sections — such as the subject of the transaction, cost, payment procedure, deadlines for the provision of services, etc. — that must be reflected in the text of an international service contract, it is essential to determine the law of the country that will apply during the execution of the contract and in the event of disputes. In the case of defects in the provided service, [16] the following applies to the claim for damages at the choice of the injured party:

• the law of the country where the seller or the performer under the service contract has its main place of business;
• the law of the country where the injured party has its place of business;
• the law of the country where the service was provided.

These same rules for choosing the applicable law apply to claims for compensation for harm caused by inaccurate or insufficient information about the service.

However, other regulatory documents may provide different rules for compensation. For instance, the Treaty between Russia and Poland stipulates that obligations arising from the infliction of harm (due to unlawful acts) are determined by the legislation of the contracting party in whose territory the circumstance serving as the basis for the claim for damages occurred. [17]

The literacy with which a cross-border service contract is drafted affects not only the execution of the contract but also the resolution of disputes and the determination of the applicable law.

Taxation of International Services

When foreign organizations provide services in electronic form to natural persons who are not individual entrepreneurs, and the place of realization is recognized as the territory of Russia, the tax base is determined as the cost of services, including the tax amount calculated based on actual transaction prices. Foreign organizations providing electronic services to natural persons must calculate and pay the tax unless the obligation to pay the tax for such transactions is assigned to a tax agent.

When foreign organizations provide electronic services to natural persons, foreign intermediary organizations — which conduct business activities involving settlements directly with the natural persons (service consumers) based on mandate contracts, commission contracts, agency contracts, or other similar agreements with the foreign organizations providing the services — are recognized as tax agents. The tax agent must calculate and pay the corresponding tax amount. When foreign organizations provide electronic services to natural persons, the moment the tax base is determined is the last day of the tax period in which payment (partial payment) for such services was received.

The tax amount is calculated by foreign organizations subject to registration with the tax authorities and is determined as a 16.67% share of the tax base, corresponding to the estimated tax rate. [18] Furthermore, foreign organizations must pay the tax no later than the 28th day of the month following the expired tax period. Foreign organizations must submit the tax declaration to the tax authority in the established electronic format via the taxpayer's personal account. During periods when the personal account cannot be used, the declaration must be submitted via an electronic document management operator no later than the 25th day of the month following the expired tax period. [19]

When applying the provisions of international treaties of the Russian Federation, a foreign organization that has the actual right to receive income must provide the tax agent paying such income with confirmation [20] that the organization has a permanent location in a state with which the Russian Federation has an international tax treaty. This confirmation must be certified by the competent authority of the respective foreign state. If such confirmation is drafted in a foreign language, a translation into Russian must also be provided to the tax agent. Additionally, the foreign organization must provide the tax agent with confirmation that it has the actual right to receive the relevant income for the purpose of applying the provisions of Russia's international treaties. [21]

Current legislation of the Russian Federation does not establish substantive criteria or formal requirements for certificates confirming a taxpayer's status in a foreign state within the meaning of a Double Taxation Avoidance Agreement (the "DTA"). At the same time, such documents may be considered proper confirmation by Russian tax agents and tax authorities if they contain, among other things:

• the taxpayer's name;
• the signature of an authorized official of the competent authority of the foreign state;
• the period of validity (may be omitted);
• the name of the DTA (may be omitted);
• an indication that the person is a resident or has a permanent place of residence in that jurisdiction.

DTA provisions must be applied in a strict internal sequence:[22]

• it is necessary to ensure that the taxpayer is eligible to apply the DTA provisions, as certain organizational and legal forms may be excluded from the list of subjects;
• verify the tax for which the obligations are being determined; DTAs do not apply to VAT but may apply to property taxes;
• evaluate the applicability of specific DTA rules that determine the taxing rights of the contracting states over a particular type of income;
• apply the article dedicated to "other income".

The use of benefits under DTAs (reduced rates, tax exemptions) is permitted for the income of the actual recipient. If income is paid not to the actual recipient but to a nominal intermediary, the provisions of the international agreement with the country of which the intermediary is a resident do not apply to the transaction. [23]

At the same time, it is important to note that for a tax authority [24] to refuse to apply treaty benefits, it must prove that the direct recipient of the income is not the actual recipient (beneficial owner) and does not need to identify the ultimate beneficial owner, as benefits under international agreements are granted only for operations between residents of the two Contracting States.

Does the 0% VAT Rate Apply to the Sale of Goods, Works, and Services to International Organizations (Subparagraph 7, Paragraph 1, Article 164 of the Tax Code)?

The sale of goods (performance of work, provision of services) [25] for the official use of foreign diplomatic and equivalent missions, or for the personal use of the diplomatic or administrative-technical personnel of these missions (including family members living with them), is subject to taxation at a rate of 0 percent if the legislation of the corresponding foreign state[26] establishes a similar procedure for the diplomatic and equivalent missions of the Russian Federation (including their personnel and family members), or if such a rule is provided for in an international treaty of the Russian Federation.

Taxation at the zero rate is applied on the basis of reciprocity. The application of the zero tax rate to goods (works, services) is carried out through the refund by tax authorities of the VAT included in the price of the goods (works, services) and paid at the time of purchase. The application of the zero VAT rate for the official use of foreign diplomatic missions or the personal use of their personnel is carried out in accordance with a Decree of the Government of the Russian Federation. [27]

Design Development Contracts

Under Russian legislation, the results of intellectual activity subject to protection include works of science, literature, and art. [28] At the same time, the objects of copyright are works of science, literature, and art regardless of their merits, purpose, or mode of expression:

• works of painting, sculpture, graphics, design, graphic stories, comics, and other works of fine art;
• works of architecture, urban planning, and landscape architecture, including in the form of projects, drawings, images, and models.

Furthermore, according to the Convention Establishing the World Intellectual Property Organization, intellectual property includes rights relating to:

• literary, artistic, and scientific works;
• performances of artists, phonograms, and broadcasts;
• inventions in all fields of human endeavor;
• scientific discoveries;
• industrial designs;
• trademarks, service marks, and commercial names and designations;
• protection against unfair competition, and all other rights resulting from intellectual activity in the industrial, scientific, literary, or artistic fields. [29]

Additionally, the Berne Convention for the Protection of Literary and Artistic Works [30] dated September 9, 1886, may apply when providing design services in the context of foreign economic transactions. Under this convention, "literary and artistic works" include every production in the literary, scientific, and artistic domain, whatever may be the mode or form of its expression, including drawings, paintings, architecture, illustrations, maps, plans, sketches, and three-dimensional works relative to geography, topography, architecture, or science.

Under Russian legislation, contracts whose subject matter involves the creation of a work [31] are subject to the rules of Articles 1288, 1296, or 1298 of the Civil Code. Pursuant to Article 1288 of the Civil Code, under an author's order contract, one party (the author) undertakes to create a work of science, literature, or art as specified by the contract on a physical medium or in another form for the other party (the customer). The physical medium of the work is transferred to the customer's ownership unless the parties' agreement provides for its transfer for temporary use. An author's order contract is for consideration unless otherwise provided by the parties' agreement.

An author's order contract may provide for the assignment of the exclusive right to the work to be created by the author to the customer, or the granting of the right to use this work to the customer within the limits established by the contract.

The work whose creation is provided for by the author's order contract must be transferred to the customer within the timeframe established by the contract. A contract that does not specify and does not allow for the determination of the timeframe for its execution is deemed not concluded. It is important to note that to conclude a design development contract, the parties must agree on the assignment for the development of the design project, which is typically an annex to the contract.

When drafting a foreign economic contract for design services for international partners, one must consider the norms of Russian legislation and international law, including international conventions applicable to intellectual property, particularly those regulating the sphere of design. Although design is a relatively young industry, the application of international conventions regulating intellectual property will enable the protection of rights holders.

Provision of International Advertising Services

Advertising services allow for the promotion of goods in various markets and the delivery of essential product information to the end consumer. The place of realization for work or services is recognized as the territory of an EAEU member state if advertising services are purchased. [32]

When providing advertising services, the parties conclude a contract for the provision of services for consideration. Under this contract, the performer undertakes, at the customer's request, to provide services (perform specific actions or conduct specific activities), and the customer undertakes to pay for these services. [33] Unless otherwise provided by the contract, the performer must provide the services personally.

The conclusion of an advertising service contract is governed not only by the Civil Code but also by a specific regulatory act — Federal Law No. 38-FZ dated March 13, 2006, On Advertising (the "Law on Advertising"). According to this law, advertising is information distributed in any way, in any form, and using any means, addressed to an indefinite circle of persons and aimed at attracting attention to the object of advertising, forming or maintaining interest in it, and promoting it on the market. [34]

Given that exhibitions and conferences held in different countries are often used to promote goods, works, and services, the Convention on Temporary Admission [35] was adopted at the international level to simplify the procedure for importing advertising samples. Under this convention, the temporary admission regime applies to advertising and demonstration equipment clearly intended for use in advertising foreign goods on display, such as video and sound recordings, films, and slides, as well as the equipment necessary for their use.

At the same time, it should be noted that an advertiser's use of keywords (phrases) that are identical or confusingly similar to another person's means of individualization as a criterion for displaying contextual advertising on the internet [36] may, given the purpose of such use, be recognized as an act of unfair competition.

Furthermore, it is important to highlight the specifics of placing advertisements on the internet according to Russian legislation:

• the requirement to submit information about internet advertising to Roskomnadzor; [37]
• the requirement to label internet advertising; [38]
• requirements for the methods of placing advertisements on the internet. [39]

Consulting and Other Relevant Services

The emergence of new types of activities is accompanied by the development and growth of a variety of necessary consulting and other types of services in various fields. In the modern community, such services are commonly referred to as "consulting." Consulting services are in demand in various areas: financial (including tax and accounting), legal, human resources, investment, IT, and others.

Russian legislation lacks specific legal norms on consulting, despite the widespread use of this term. Some issues regarding counseling and consulting services have received regulatory consolidation; specifically, a contract for consulting and other services is concluded as a contract for the provision of services for consideration. The performer under such a contract studies the customer's issue that needs to be resolved and proposes ways to solve it. The rules of Chapter 39 of the Civil Code apply to contracts for communication, medical, veterinary, audit, consulting, information, educational, tourism, and other services. Pursuant to Article 783 of the Civil Code, general provisions on work contracts apply to contracts for the provision of services for consideration.

Additionally, according to the EAEU Treaty, consulting services are services involving the provision of clarifications, recommendations, and other forms of consultation, including the identification and (or) assessment of problems and (or) opportunities for a person, regarding managerial, economic, and financial (including tax and accounting) issues, as well as issues of planning, organizing, and conducting entrepreneurial activities and personnel management.[40]

Given that consulting services may include diverse types of services, legal regulation may be carried out by different international documents. However, due to the systematic development of the regulatory framework, some international acts are in the process of adoption or their signing has been temporarily suspended. For example, the European Convention on the Legal Protection of Services Based on, or Consisting of, Conditional Access (ETS No. 178). [41]

Service Export Development Strategies

Economic growth and development require an increase in the export of goods, works, and services. Within the state, a specific development strategy is adopted to achieve an increase in exports. Specifically, in Russia, Government Decree No. 1797-r dated August 14, 2019, approved the Strategy for the Development of Service Exports until 2025. Its goal is to create conditions for ensuring sustainable high rates of service export growth to reach a volume exceeding $100 billion by 2025. The rapid expansion of international trade in services in recent decades is driven by both the advanced development of the service sector itself and the emergence of new types of services, as well as the growth of the global economy, trade in goods, and the intensification of globalization processes. Unlike trade in goods, where there is only cross-border delivery, the World Trade Organization identifies four modes of service delivery and is discussing a fifth mode where services are sold in a form integrated with goods.

Significant barriers to the export of business services include:

• the lack of VAT benefits for exports and the long period for VAT refunds, which does not align with global practice and places domestic service exporters at a disadvantage compared to foreign competitors;
• excessive requirements for preparing documents confirming export transactions, including certificates of work performed (services rendered) and invoices, and the obligation to state the place of service provision in the invoice;
• the lack of effective financing and subsidy mechanisms for Russian business service providers;
• the absence of a mechanism for subsidizing the interest rate on loans provided to companies exporting accounting, legal, consulting, and auditing services.

Key areas of work for developing business service exports include increasing the competitiveness of Russian exporters and leveling the playing field compared to foreign competitors by improving tax and currency legislation. Other efforts involve removing restrictions in foreign markets by negotiating the creation of free trade zones for services with countries that have less developed business and professional service sectors, which will allow for the establishment of joint ventures abroad with resident organizations or subsidiaries of Russian service providers.

Creating favorable conditions for service exports should be carried out in the following directions:

• providing educational services for training foreign students and the professional development of specialists in Russia, developing inter-university cooperation, and creating Russian courses in foreign technical universities;
• developing interaction between Russian and foreign supervisory authorities (regulators) to harmonize standards, as well as promoting Russian technological solutions in foreign countries, primarily developing ones;
• coordinating efforts to ensure Russian interests in international specialized organizations and forums, including promoting the agenda of their activities of interest to the Russian Federation, and the training, internship, and promotion of Russian personnel to work in their administrative bodies, as well as providing financial support for full-scale participation in such organizations and forums.

The development of technology has significantly influenced the provision of various services and interaction with international partners on this issue. Cross-border service provision has become possible across various sectors of activity. Meanwhile, legislation in this area is also evolving, and when concluding contracts, it is necessary to navigate these changes, account for them, and comply with them when interacting with both Russian partners and foreign entrepreneurs.

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References

[1] Paragraph 1 of Article 779 of the Civil Code.

[2] Treaty on the Eurasian Economic Union, signed in Astana on May 29, 2014.

[3] Summary of legal positions and practice of the Court of the Eurasian Economic Union. Approved by the Department of Systematization of Legislation and Analysis of Judicial Practice of the Supreme Court of the Russian Federation.

[4] Annex 1B to the Marrakesh Agreement Establishing the World Trade Organization dated April 15, 1994. Russia joined via the Protocol dated December 16, 2011, On the Accession of the Russian Federation to the Marrakesh Agreement Establishing the World Trade Organization of April 15, 1994.

[5] Article 174.2 of the Tax Code.

[6] Letter of the Ministry of Finance of Russia No. 03-07-08/22756 dated March 14, 2024.

[7] Letter of the Ministry of Finance of Russia No. 03-07-08/59208 dated July 23, 2021.

[8] Letter of the FAS Russia No. KV-4-14/2725@ dated March 3, 2021.

[9] Letter of the FAS Russia No. SD-4-3/15933@ dated August 14, 2017.

[10] Letter of the Ministry of Finance of Russia No. 03-08-05/33919 dated May 18, 2018.

[11] Letter of the Ministry of Finance of Russia No. 03-07-11/111868 dated November 16, 2022.

[12] Letter of the Ministry of Finance of Russia No. 03-07-08/36675 dated May 22, 2019.

[13] Letter of the Ministry of Finance of Russia No. 03-07-13/1/54681 dated June 14, 2023.

[14] Signed in Strasbourg on January 24, 2001.

[15] Concluded on Corfu on June 24, 1994, ratified by Federal Law No. 135-FZ dated November 25, 1996, On the Ratification of the Agreement on Partnership and Cooperation Establishing a Partnership Between the Russian Federation, of the One Part, and the European Communities and Their Member States, of the Other Part.

[16] Article 1221 of the Civil Code.

[17] Paragraph 1 of Article 37 of the Treaty Between the Russian Federation and the Republic of Poland on Legal Assistance and Legal Relations in Civil and Criminal Matters, signed in Warsaw on September 16, 1996.

[18] Paragraph 5 of Article 174.2 of the Tax Code.

[19] Order of the FAS Russia No. MMV-7-3/646@ dated November 30, 2016, On Approving the Form of the Value Added Tax Declaration for the Provision of Services in Electronic Form by Foreign Organizations, the Procedure for Its Completion, and the Format for Electronic Submission of the Value Added Tax Declaration for the Provision of Services in Electronic Form by Foreign Organizations. From the 2nd quarter of 2024, Order of the FAS Russia No. ED-7-3/933@ dated December 5, 2023, On Approving the Form of the Value Added Tax Declaration for the Provision of Services in Electronic Form by Foreign Taxpayers, the Procedure for Its Completion, and the Format for Electronic Submission of the Value Added Tax Declaration for the Provision of Services in Electronic Form by Foreign Taxpayers applies.

[20] Letter of the FAS Russia No. ShYu-4-13/2243@ dated February 20, 2021, On Certain Issues of Control of Tax Calculations (Information) on the Amounts of Income Paid to Foreign Organizations and Withheld Taxes.

[21] Article 312 of the Tax Code.

[22] Letter of the FAS Russia No. ShYu-4-13/2691@ dated March 9, 2023, On the Taxation of Foreign Organizations Receiving Income from Sources in the Russian Federation, and the Procedure for Applying the Provisions of DTAs.

[23] Letter of the FAS Russia No. SA-4-7/8448@ dated May 6, 2019, Review of Judicial Disputes on Issues of Applying the Provisions of International Tax Treaties and Abuse of Legislation in Cross-Border Transactions.

[24] Letter of the FAS Russia No. SA-4-9/8285 dated April 28, 2018, On the Practice of Considering Disputes on the Application of the Concept of a Person Having the Actual Right to Income (Beneficial Owner).

[25] Subparagraph 7 of Paragraph 1 of Article 164 of the Tax Code.

[26] Order of the Ministry of Foreign Affairs of Russia No. 22606, Ministry of Finance of Russia No. 173n dated December 14, 2011, On Approving the List of Foreign States in Respect of Whose Representations a 0 Percent Value Added Tax Rate is Applied on the Basis of Reciprocity or if Such a Norm is Provided for in an International Treaty of the Russian Federation for the Sale of Goods (Performance of Work, Provision of Services) for Official Use by Foreign Diplomatic and Equivalent Representations or for the Personal Use of the Diplomatic or Administrative-Technical Personnel of These Representations (Including Family Members Living with Them), and the Repeal of Certain Regulatory Legal Acts of the Ministry of Foreign Affairs of the Russian Federation and the Ministry of Finance of the Russian Federation.

[27] Decree of the Government of the Russian Federation No. 1033 dated December 30, 2000, On the Application of a Zero Value Added Tax Rate for the Sale of Goods (Works, Services) for the Official Use of Foreign Diplomatic and Equivalent Representations or for the Personal Use of the Diplomatic or Administrative-Technical Personnel of These Representations, Including Family Members Living with Them.

[28] Subparagraph 1 of Paragraph 1 of Article 1225 of the Civil Code.

[29] Signed in Stockholm on July 14, 1967. Ratified by Decree of the Presidium of the Supreme Soviet of the USSR No. 3104-VII dated September 19, 1968, On the Ratification of the Stockholm Act of the Paris Convention for the Protection of Industrial Property and the Convention Establishing the World Intellectual Property Organization.

[30] Russia joined via Decree of the Government of Russia No. 1224 dated November 3, 1994, On the Accession of the Russian Federation to the Berne Convention for the Protection of Literary and Artistic Works (1971 Revision), the Universal Copyright Convention (1971 Revision) and Additional Protocols 1 and 2, and the 1971 Convention for the Protection of Producers of Phonograms Against Unauthorized Duplication of Their Phonograms.

[31] Paragraph 47 of the Resolution of the Plenary Session of the Supreme Court of the Russian Federation No. 10 dated April 23, 2019, On the Application of Part Four of the Civil Code of the Russian Federation.

[32] Paragraph 29 of Annex No. 18 to the EAEU Treaty.

[33] Paragraph 1 of Article 779 of the Civil Code.

[34] Article 3 of the Law on Advertising.

[35] Concluded in Istanbul on June 26, 1990. The decision on the accession of the Russian Federation to this Convention was made by Decree of the Government No. 1084 dated November 2, 1995, On the Accession of the Russian Federation to the Customs Convention on the ATA Carnet for the Temporary Admission of Goods of December 6, 1961, and the Convention on Temporary Admission of June 26, 1990, with the Adoption of a Number of Annexes.

[36] Paragraph 172 of the Resolution of the Plenary Session of the Supreme Court of the Russian Federation No. 10 dated April 23, 2019, On the Application of Part Four of the Civil Code of the Russian Federation.

[37] Decree of the Government of Russia No. 948 dated May 25, 2022, On Approving the Criteria for Classifying Advertisers, Advertising Distributors, and Advertising System Operators who Have Placed Advertisements in the Information and Telecommunications Network "Internet" Aimed at Attracting the Attention of Advertising Consumers Located in the Territory of the Russian Federation, as Persons Obliged to Provide Information or Ensure the Provision of Information About Such Advertising to the Federal Service for Supervision of Communications, Information Technology, and Mass Media.

[38] Letter of the FAS Russia No. KT/118754/22 dated December 30, 2022, On the Distribution of Advertising in the Information and Internet.

[39] Paragraph 1 of Article 17 of the Law on Advertising.

[40] Paragraph 2 of Annex No. 18 to the EAEU Treaty.

[41] Decree of the Government of the Russian Federation No. 588 dated August 12, 2002, On the Signing of the European Convention on the Legal Protection of Services Based on, or Consisting of, Conditional Access. Signing is considered suspended as of March 16, 2022.