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The games industry in Russia, compared to developed jurisdictions, is not heavily regulated yet and offers various opportunities for game developers and publishers in the digital space. With the gradual development of the regulatory framework, such as a VAT regime on taxation of electronically supplied services, cybersport rules, and personal data & consumer protection legislation, doing business in that area is associated with greater hazards, restrictions and compliance requirements. This article provides a high-level overview of the domestic regulatory and tax requirements applicable to the Russian games industry. 

This article was first published by Games Law Summit Journal.

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