International treaty ratified by over 80 Contracting States (including Russia) that applies to sale and purchase agreements between parties whose places of business are in different Contracting States, or when the rules of private international law lead to the application of the law of a Contracting State. The application of CISG can be excluded by the parties.

Tax applicable to legal entities (including rep offices and branches of foreign legal entities), sole traders and any person importing goods into Russia. VAT is also charged on the majority of sales of goods, work and services supplied in Russia. There are three main VAT rates: 0% (e.g. applies to the sale of goods exported outside Russia), 10% (e.g. applies to children's goods, medical and pharmaceutical products etc.) and 18% (applies to all other taxable sales of goods, works and services).

Agreement between a seller and a buyer of goods (non-competitors), e.g. between manufacturers and dealers. Certain vertical agreements are considered unlawful.

The rights enjoyed by shareholders to vote their shares.