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The federal law regulates the relations arising from the organization and implementation of the 2014 22nd Winter Olympic Games and the 11th Paralympic Games in Sochi (hereafter, Olympic and Paralympic Winter Games), and those in connection with the development of a mountain resort in Sochi.

The federal law determines the period for organizing and implementing the Olympic and Paralympic Winter Games, their organizers, and an autonomous non-profit organization, the Organizing Committee of the 2014 22nd Winter Olympic Games and the 11th Paralympic Games in Sochi.

The federal law determines the details of advertising, using Olympic and Paralympic symbols, ensuring security, and also deals with other matters connected with the organization and conduct of the Olympic and Paralympic Winter Games.

Much of the federal law is devoted to solving problems associated with building the Olympic facilities, as well as exempting and offering certain parcels of land needed for this construction project.

In order to ensure the organisation and implementation of the Olympic and Paralympic Winter Games, the federal law provides for the adoption of amendments to some legislative acts of the Russian Federation. In particular, the Russian Tax Code has been amended to establish the necessary tax exemptions.