Impact of tightening tax policy in Russia on the revision of double tax treaties with respect to transit jurisdictions

The article shows that in the context of the globalization of the world economy, the use of offshore zones continues to be an attractive business attribute. Companies not only want to integrate into the global business space, but at the same time save on taxes. Russia, after analyzing cash flows, has decided to tighten its tax policy in relation to double taxation agreements with a number of "transit" countries through which capital is withdrawn from Russia. This decision is aimed at observing the financial interests of Russia, as well as at the formation of a fair taxation of active and passive income.