I guess what was by suggested by viraptor is the absurdity of the situation. What stops Russia to say that any person born on earth is required to fill in tax returns on their entire worldwide income. You enter Russia without paying taxes? Bam -> jail.
They could. And Russia would immediately lose a ton of business. There are no "laws" between countries. Just treaties and agreements. If you don't want to be subject to another countries laws, don't go to that country (or live in a country that enforces other countries laws).
