OBS_VALUE: As from 2022, the law establishes certain restrictions applicable to the entities that are considered foreign agents. A foreign agent, in accordance with the law, could be a Russian or foreign legal entity who has received support from abroad or is under foreign influence, and engages in certain activities. Such activities include distribution of printed, audio, audiovisual and other messages and materials intended for a public use (including using the Internet), and (or) participation in the creation of these messages and materials, or financing of such activities. Foreign influence is understood as the provision of support by a foreign source to a person and (or) the impact on a person, including through coercion, persuasion and (or) other means. Support is understood as the provision by a foreign source of funds or other property, as well as the provision of organizational, methodological, scientific, technical or other assistance. Foreign sources can be foreign states, entities and citizens, as well as Russian entities and citizens already receiving foreign funding or support. Certain restrictions were imposed on foreign agents. In particular, a foreign agent is not entitled to receive state financial support. Foreign agents are also subject to restrictions and prohibitions provided for by the RF Tax Code, including those relating to the application of the simplified taxation system. 