International Taxation

Abstract

What is international tax Traditionally, international taxation refers to treaty provisions relieving international double taxation. In broader terms, it includes domestic legislation covering foreign income of residents (worldwide income) and domestic income of non-residents; domestic legislation and treaty provisions containing rules against international tax avoidance and evasion; domestic legislation and treaty provisions relieving international economic double taxation; EC Directives and domestic legislation concerning cross-border direct taxation; and international rules and domestic legislation on the taxation of diplomats, consular officers and officials of intergovernmental organizations. IBFD International Tax Glossary 5th edition (2005).