Russia's Federal Tax Service (FTS) recently published Letter No. VD-4-17/15732 of 29 September 2020 regarding individual tax residence for 2020. The letter confirms that, as per Federal Law No. 265-FZ of 31 July 2020, relaxed conditions apply for tax residence for individuals that have been unable to enter Russia due to travel restrictions imposed in response to the COVID-19 pandemic. This incl…