English to Russian Law/Patents Law (general)

Russian tax legislation has become more sophisticated as a result of introduction mainly in 2015 of additional revenue raising measures, such as introduction of rules on "controlled foreign companies", new "management and control" criteria for taxing foreign companies, new "anti-offshore" measures, extension of the current practice on recognizing permanent establishments of foreign companies in Russia, combating improper use of double taxation treaties, and certain others.

(до этого говорилось, что The Russian taxation system is relatively underdeveloped)...