The Russian parliament is considering Draft Law no. 990337-7, which was submitted on 16 July 2020 and provides relaxed conditions on tax residence for individuals that have been unable to enter Russia due to travel restrictions imposed in response to the COVID-19 pandemic. This includes that individuals may opt to be treated as tax resident in Russia for 2020 where they have not met the standard 183-day physical presence test but have been physically present in Russia for at least 90 to 182 d…