It could be:

- assurances of circumstances (e.g., the counterparty guarantees that it pays VAT and submits tax returns when it enters into a contract);

- The mechanism of compensation for losses from the occurrence of circumstances defined in the contract (e.g., the counterparty assumes the obligation to compensate for losses due to its breached representations).

Example usage:

"It's about the tax clause, which suggests that customers should monitor the payment of fiscal payments by their counterparties. In the service's view, such a practice would be good for the tax system as well as for large companies themselves."

(BFM.ru - on the proposal of the Federal Tax Service to large businesses to check cleaning companies with which they cooperate).

Nuances:

- Now in Russia businesses are encouraged in every possible way to behave prudently in business dealings. Lawmakers and the government are creating conditions in which business is interested in cooperating with bona fide counterparties rather than "technical" companies.

- The standard of commercial prudence is gradually being established. It involves checking one's counterparty before entering into a transaction. One element of this new standard is the inclusion of tax clauses in contracts.

- Adding tax clauses to contracts with counterparties is purely voluntary. It is not possible to oblige businessmen to do this.

- There are individual associations that have developed recommended forms of tax clauses for their members to include in contracts with counterparties. An example is the Agricultural Products Charter of the Agribusiness Association.