Russia has published Federal Law No 476-FZ of 29 December 2020, which provides for the amendment of the thresholds for mandatory tax audit with effect from 1 January 2021. This includes an increase in the turnover threshold in the previous year to RUB 800 million (up from 400 million) and an increase in the asset value threshold to RUB 400 million (up from 60 million). The increased thresholds…