The Russian parliament approved draft Bill No. 369931-8 on 21 July 2023, which provides for the introduction of new rules for the taxation of remote workers from 1 January 2024, regardless of their tax residence. This includes amendments to Article 208 of the Russian Tax Code to provide that remuneration received for the performance of work by a remote worker under an agreement with a Russian employer will be considered taxable Russian-source income subject to individual income tax, including…