// wiki · September 2026

The diff.legal wiki

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A reference on AI and technology law: short answer-articles to the questions technology companies ask most often — from labelling AI content to checking an AI asset in a deal. General information, not legal opinions; the team assesses a specific task after an enquiry.

This is a project section — structure and depth of the articles under discussion. Twenty-two articles are written in full (marked “for discussion”), the rest are planned. Before publication, facts in each article go through editing and verification against primary sources.

navigator · for discussion

Map of AI regulation in Russia

Layers of requirements: the basic law on supporting AI technologies, sectoral rules, court practice, experimental regimes — and which of them concerns a specific product.

navigator · published

Court practice on AI

Six cases of 2025–2026: hallucinations, trade secrets, authorship, disclosure of AI use. An editorial deep dive by diff.legal.

navigator · planned

Glossary of terms

AI system, model, dataset, prompt, RIM, personal data operator — short definitions in one place.

01 / regulation

AI regulation

Public requirements for AI products: what is already mandatory, what is voluntary and what is being prepared. Norms, registers, labelling, liability.

02 / content rights

Rights to AI content

Who owns what is generated: authorship, prompts, training models on others' works, protection of the results.

03 / data and secrets

Data and secrets

Trade secrets, personal data and their boundaries: what may be passed to AI services and beyond the company's contour.

AI and trade secrets

Uploading reports to a public AI service is disclosure: case No. 02-1545/2026 and four measures the company should formalise.

the note · published

Training AI on secrets and personal data

Whether a model may be trained on corporate secrets and personal data: the closed contour, grounds under 152-FZ, data under NDA and the model's memorisation risk.

analysis · for discussion

AI at work: what an employee may do

What may and may not be done when using AI at work: case No. 02-1545/2026, disclosure of AI before the court under Plenum No. 15, a “which content into which service” checklist.

reference · published

Personal data in AI services

152-FZ as applied to models: who is the operator, when consent is needed, what to write in the policy and how to formalise processing in a closed contour.

reference · planned

De-identification of data

When data stops being personal under Roskomnadzor and why removing names does not always save the day.

reference · planned

Cross-border transfer

Localisation and Roskomnadzor's “unfriendly” registers as applied to cloud AI services and teams with relocated staff.

reference · planned

04 / software and licences

Software and licences

Open source in a product, licence maps, program registration, choosing between a know-how and a patent.

Open source in a company product

Permissive and copyleft licences on one page: what may go into a proprietary product, why AGPL is dangerous for SaaS and how to keep a component list.

guide · for discussion

Vibe coding and lawyers

Code from a dialogue with a model: whose rights to the result, licensing risks of generations, liability for bugs — and what vibe coding gives the lawyer personally.

analysis · for discussion

The software licence map

Commercial, open and proprietary licences: rights, restrictions, typical mistakes in development contracts.

reference · planned

A know-how instead of a patent

What to protect by the trade secret regime and what by a patent: selection criteria for algorithms and models.

analysis · planned

Registration of programs with Rospatent

Why register code and databases, what it gives in a dispute and a deal, how long it takes.

the note · planned

05 / deals

Deals and investments

Checking and formalising AI assets in M&A and rounds: rights to the model, datasets, warranties, ESOP tables.

Due diligence of an AI asset

Six blocks of checks when buying an AI company: rights to the model and code, dataset provenance, licences, regulatory requirements, the team, client contracts.

guide · for discussion

Deals with AI products

Four questions of a deal: the check, forms of transfer (licence, assignment, SaaS, white-label), completeness of the technology, monetisation and taxes.

guide · for discussion

ESOP and team options

Option plans for Russian companies: instruments, tax consequences, typical paperwork mistakes.

reference · planned

Warranties in technology deals

Representations and indemnities: how warranties on datasets, licences and freedom from claims are drafted.

the note · planned

06 / taxes

Taxes

The tax side of an AI business: the IT regime and rates, VAT on buying foreign services, coefficients for AI expenses, taxes in deals.

The tax regime of an IT company: 2026 rates

Accreditation and the software register as the two keys to the benefits; a 2025→2026 rate table: profit 5%, contributions 15%, the VAT benefit with the general rate at 22%.

reference · for discussion

Paying for foreign AI services: VAT and expenses

A subscription as an import of an electronic service: agency VAT 22/122, invoices, the unified tax payment, the deduction — and the risks of paying through intermediaries.

the note · for discussion

AI expenses: coefficients and deductions

How the state shares AI expenses: coefficient 2 for R&D and register software, depreciation of AI assets with coefficient 3, regional deductions.

analysis · for discussion

Taxes when selling an AI asset

Assigning the model versus licensing, selling a share versus selling the business: what is more advantageous and which expenses are capitalised.

analysis · planned

Payments to foreign contractors

Personal income tax and contributions under contracts with relocated staff and foreign freelancers, currency control and the risk of employment being found.

reference · planned

Intra-group licences: transfer pricing

Payments for software and models between related companies: transfer pricing and proving the arm's-length nature of royalty rates.

reference · planned

07 / legal work

AI in legal work

Training materials on a lawyer's work with AI — verification protocols, assistants, permissible data — are collected in the diff.academy wiki; legal topics and practice reviews remain here.

AI for lawyers: tasks, agents, chatbots

How the model predicts the next word, RAG, the difference between an agent and a chatbot, gates and the 2026 penalty practice, a chatbot without programming and three data shelves.

reference · published

The diff.academy wiki

The training base of diff.legal's educational project: the protocol for verifying AI answers, building an assistant for the team, permissible data. Enrollment in the programmes is not open yet.

section · the academy wiki

Verifying AI answers: a lawyer's protocol

Five verification steps, signs of hallucination and recording AI use — inspired by the cases of fines for invented practice.

protocol · in diff.academy

A lawyer's assistant: where to start

From a recurring task to a training prototype: the role, permissible materials, test assignments and mandatory human verification.

workshop · in diff.academy

AI in legal departments

Deloitte UK and RSGI data (June 2026): adoption dynamics, budgets and the gap between expectations and the maturity of agent governance.

review · published

The future of the legal profession

What compresses, what grows and what does not change: Deloitte/RSGI data, court practice and new skills — from verifying AI answers to managing agents.

analysis · for discussion

Vibe-lawyering: law with AI for a non-specialist

Whether a non-specialist can work with law together with AI: what is permissible to do alone, the three-question rule and when a lawyer is indispensable.

workshop · in diff.academy

An AI agent as a representative

Whether an agent can make deals and sign documents: a power of attorney, an electronic signature, the limits of authority.

analysis · planned

08 / deep dives

Deep dives and reviews

In-depth editorial materials with verifiable references: a review of AI court practice with case numbers, notes on specific rulings and research digests. Updated as new practice arrives.

rules

Section rules

A question on the topic of a material — hello@diff.legal. The section map is updated as articles come out.