The main objective of international taxation is to maximize the welfare of people, to provide tax justice and fair distribution of tax burdens, and to ensure justice and efficiency.

” International taxation,” which began as a way to avoid double taxation, has grown into a popular subfield in international law and tax law. International taxation is based on tax treaties and rules that have an international component in domestic law. It shares tax authority, avoids double taxation, exchanges information, combats international tax evasion, assists in tax collection, settles tax disputes, and aims to achieve similar tax purposes.