Hello,
My colleague and I would like to establish partnership in the US. We are going to render scientific consulting services to US entities by Internet. We are non-resident aliens - Russian citizens. I have very poor knowledge of the US taxation, but I know that partners in a partnership are taxed separately. I will appreciate if somebody could give me an answer on the following questions. How will I be taxed in this case and will the money I've earned be additionally taxed while transferring them from my US-account to a Russian one.

Why would you like to establish partnership in the U.S. Are you going to stay in the U.S. But you said you will "render scientific consulting services to U.S. entities by Internet."

Unless you want to be in the U.S. you can have your business in Russia, provide services from Russia and get paid by the U.S. entities by wire transfer directly to your bank account in Russia. Wire transfer of money takes less than 24 hours. In this way you don't have any tax obligation. You don't need the U.S. bank account.

If you have your base in the U.S. then you have to pay the U.S. taxes. But you (all foreigners) just can't come to the U.S. and start a partnership; you need visa and other permissions.

Agreed.

There is NO NEED for you to come to the U.S. to provide this service, so you will have NO U.S. tax obligation.