MOSCOW, Aug 7 : The Soviet Union is seeking to negotiate bilateral tax treaties with as many countries a* possible to avoid double-taxation. Deputy Finance Minister Vladimir Rodushkin said on Tuesday, report* Reuter.

He said Moscow should reach accords with other countries to ensure that each other's nationals did not pay taxes both at home and abroad.

"We have already concluded such agreement* with about 20 countries — we want to conclude as many as possible." he told a round-table discussion on Soviet foreign economic link*.

The Kremlin trying to improve the business climate for foreign Investors, ha* signed tax treaties recently with

South Korea. Greece. Turkey and Luxembourg.

"We may soon conclude a similar agreement with the United States. We are considering about 10 proposals from other countries." Rodyushktn said The issue was discussed at last week's US Soviet summit tn Moscow

Rodyushktn. head of the Soviet State Tax Inspectorate, also said Moscow was ready to lay the foundations for introducing a Value Added Tax (VAT) system under which goods are taxed on the value added at each stage of their production and exchange.

"Few people here understand what this is. Many are scared." he said, although he noted that many western countries had a VAT system.

The Soviet Union Introduced a sales tax of five per cent this year but withdrew It in many areas after bitter pub lie protests.

This was a dress rehearsal for VAT. Many economists now have a grasp of VAT. so the transition will be easier."

He said Moscow should draw on the experience of Its foreign partners in this area and seek the advice of the International Monetary Fund.

Rodyushktn also assured foreign Investors that they would not have to pay both Soviet federal and republican taxes. The only problem for foreign businessmen will be to pick the tax system tlrcy prefer. either the federal or republican." he said