The History of Double Tax Treaties: Russian Experience. Danil V. Vinnitskiy
The regulation of international taxation has a long history in Russia; however, only in recent years has a systematic approach to the problem been developed. The reference to some matters of cross-border taxation and collection of customs charges can be found in the oldest sources dating back to the earliest period in the development of the Old Russian State in the IXth-Xth centuries.
In the period of medieval feuds, the free city of Novgorod closeiy interacted with the Hanseatic League; they applied the respective international treaties on customs matters and indirect taxation. In the later period, we can find numerous examples of how cross-border tax issues arose in the context of applying the norms of ambassadorial law. In the XVIIIth century, when the Russian Empire had to wage permanent wars on its southern borders, we can find reference to tax matters even in the texts of some peace treaties. For example, in the famous Kyuchuk-Kainargiyskiy Peace Treaty between Russia and Turkey of 10(21) July 1774, Art. 8 provided for the ban on taxing Russian nationals who visited Jerusalem or other places in the Ottoman Empire.