For the most part, qualified people are more favourable for Thai tax purposes than in national law. If people in Thailand generate income but do not have a stable establishment in the country, their corporate income tax is exempt. In addition, under double taxation agreements, withholding tax on income paid to foreign legal entities that do not do business in Thailand may be reduced or exempt. Tax treaties aim to avoid double taxation and prevent tax evasion. As a general rule, they offer a means of granting a double payment of taxes on the same income to a person who has income that would normally be taxed in more than one country, or a tax credit for the tax paid in one country against the tax debt of a taxpayer in another country. In addition to providing benefits to taxpayers, double taxation agreements also provide for cooperation between governments in the prevention of tax evasion. Avoiding double taxation Treaties generally provide that individuals and businesses in more than one country do not have to pay taxes on the same income or, in the case of double taxation, a credit is granted in the second country for taxes paid in the first country. The Double Taxation Convention applies to both individuals and corporations residing in the contracting states. To qualify for contractual benefits, the person must be as follows: Agreement between the Government of the Russian Federation and the Government of the Republic of Albania to avoid double taxation with regard to income and capital taxes Inheritance tax As in Chapter 15 Other taxes, Thailand came into force for the first time , inheritance tax on February 1, 2016. Thailand`s double taxation agreements do not deal with or mention inheritance tax. Therefore, the question arises as to whether inheritance tax is paid under Thai tax law and whether the deceased`s estate is charged in another country subject to inheritance and estate tax, or vice versa, whether the payment of inheritance tax in the first country is charged on the IHT bill in the second country.