I'm trying to think of times when Data broke the 3LR, but I can't think of any outside of the episode of Clues in TNG.
But I also don't remember any mention of the 3LR by Data or Soong.
Is Data able to break 1 or all of the 3LR?
Data most certainly does NOT follow the three laws of robotics.
Data is a serving officer in the Federation's military, he gives as well as takes orders. If he were to follow the Second Law of robotics, even enlisted personnel could force him to follow their orders.
Data ignores the Third Law, he could not have acted as he did at the end of Nemesis - there were obvious and superior ways to save Picard without risking his own existence (a full rundown is beyond the scope of this answer).
Lastly, if we assume (and I think we MUST, given the context of the stories involved) that the term 'human' in the laws would be changed to 'sentient being' (or something similar, to include Vulcans, Andorians, Tellerites, Orions, etc) Data could not function in his tasks aboard the ship and still obey the First Law.
The Enterprise is a warship. The crew explicitly says so when they forget everything but their training (forget the episode name, but their personal memories are wiped without removing their skills and personalities, and they're tricked into fighting a war against a much less advanced species). The very purpose of the ship is to explore, seek out new life forms, and be ready to blow the everliving hell out of them if they're a threat.
Constantly in the series, Data serves as helmsman, flying them into battle. His actions DIRECTLY place the crew into harm's way, and he helps bring harm (and death, so much death) unto others.
Data is not, and cannot be, an Asimovian-style positronic robot, or his positronic brain would have burned itself out long ago (possibly before he left the Academy).
— Data, "The Most Toys"
Later, he was apparently about to kill Fajo, but it may have been a feign.
In Asimon Foundation robot Daneel become aware of a forth law defined the Zeroth Law:
In Star Trek universe humanity can be intended like intelligent biological being. Or so I presume.
So assuming that Data owns a posithronic brain (as in Asimov stories), he may have the zeroth law.
In this case pursuing a superior purpose, Data can damage (or even kill) a human-like being for preserve a major number.
Maybe only Dr. Noonien Sung can reply this question.