International Income Tax Law

International Income Tax Law governs how countries tax individuals and businesses that earn income across borders. It addresses issues like double taxation, where the same income is taxed in multiple countries, and tax treaties that establish rules for sharing tax rights. The law also helps determine a person’s tax residency, influencing where they owe taxes. Overall, it aims to provide clarity and fairness in taxing cross-border income, ensuring that taxpayers fulfill their obligations while preventing tax evasion and promoting international trade and investment.