The stated objectives for concluding a contract often include reducing double taxation, eliminating tax evasion and promoting the efficiency of cross-border trade.  It is generally accepted that tax treaties improve the security of taxpayers and tax authorities in their international transactions.  The review of contracts with foreign partners is carried out on the instruction of President Vladimir Putin. In his speech to the nation in March 2020, the president demonstrated the unfairness of corporate taxation in offshore jurisdictions at rates below income tax in Russia. The President ordered that DBA agreements with these countries be adapted to ensure that income such as interest and dividends paid abroad is taxed at the same rates as in Russia, at 15 per cent. As a general rule, individuals are considered residents under a tax treaty and are taxed if they retain their primary residence.  However, contractual residence goes well beyond the narrow scope of primary residence. For example, many countries also treat people who spend more than a fixed number of days in the country as inhabitants.  In the United States, citizens and green card holders, wherever they live, are taxable and therefore residents for the purposes of the tax treaty.  Because the residence is so broad, most contracts recognize that a person could comply with the definition of residence in several jurisdictions (i.e.
“dual residence”) and contain a “tie breaker” clause.  These clauses generally have a hierarchy of three to five tests for the resolution of several stays, usually including permanent stay as the main factor. Tax stays rarely affect nationality or permanent resident status, although certain residency status under a country`s immigration law may affect tax residency. These include the “183-day rule” when the right of residence is invoked.  Agreement between the Government of the Russian Federation and the Government of the Republic of Albania to avoid double taxation of income and capital taxes The government is working to adapt agreements with foreign partners on the instruction of the President.