1. Investicii v osnovnoy kapital v Rossii v 2024 godu vyrosli na 7,4% (po dannym Rosstata) // Interfaks. 2025. 7 marta. URL: https://www.interfax.ru/business/1012581 (data obrascheniya: 12.05.2026).
2. Mirovaya praktika nalogovogo stimulirovaniya chastnyh investiciy: opyt Kolumbii i Chili // KiberLeninka. URL: https://cyberleninka.ru/article/n/mirovaya-praktika-nalogovogo-stimulirovaniya-chastnyh-investitsiy-opyt-kolumbii-i-chili (data obrascheniya: 12.05.2026).
3. Mishustin nazval chislo rabochih mest, sozdannyh v ramkah SZPK // RIA Novosti. 2025. 26 marta. URL: https://ria.ru/20250326/mishustin-2007427174.html (data obrascheniya: 12.05.2026).
4. Nalogovye investicionnye stimuly: mirovoy opyt i rossiyskaya praktika // KiberLeninka. URL: https://cyberleninka.ru/article/n/nalogovye-investitsionnye-stimuly-mirovoy-opyt-i-rossiyskaya-praktika (data obrascheniya: 09.06.2026).
5. Nalogovye instrumenty stimulirovaniya investiciy v innovacionnoe razvitie ekonomiki // KiberLeninka. URL: https://cyberleninka.ru/article/n/nalogovye-instrumenty-stimulirovaniya-investitsiy-v-innovatsionnoe-razvitie-ekonomiki (data obrascheniya: 12.05.2026).
6. Federal'nyy zakon ot 01.04.2020 № 69-FZ «O zaschite i pooschrenii kapitalovlozheniy v Rossiyskoy Federacii». Dostup iz SPS «Konsul'tantPlyus».
7. Federal'nyy zakon ot 12.07.2024 № 176-FZ «O vnesenii izmeneniy v chasti pervuyu i vtoruyu Nalogovogo kodeksa Rossiyskoy Federacii…». Dostup iz SPS «Konsul'tantPlyus».
8. Federal'nyy investicionnyy nalogovyy vychet (st. 286.2 NK RF) / SPS «Konsul'tantPlyus». URL: https://www.consultant.ru/document/cons_doc_LAW_411198/a9074c8712d4d6b998499183e1c52f92970a7009/ (data obrascheniya: 12.05.2026).
9. China, People's Republic of – Corporate – Taxes on corporate income / PwC Worldwide Tax Summaries. URL: https://taxsummaries.pwc.com/peoples-republic-of-china/corporate/taxes-on-corporate-income (accessed: 12.05.2026).
10. Global Anti-Base Erosion Model Rules (Pillar Two) / OECD. URL: https://www.oecd.org/en/topics/sub-issues/global-minimum-tax/global-anti-base-erosion-model-rules-pillar-two.html (accessed: 12.05.2026).
11. R&D Tax Credits and Deductions Explained / Bloomberg Tax. 2026. URL: https://pro.bloombergtax.com/insights/federal-tax/rd-tax-credit-and-deducting-rd-expenditures/ (accessed: 12.05.2026).



