International taxation encompasses the intricate framework of rules and principles governing the taxation of individuals and businesses engaged in cross-border activities. It addresses issues such as residency and sourcing of income, aiming to prevent double taxation while combatting tax evasion and avoidance. Bilateral or multilateral Double Taxation Treaties (DTTs) play a crucial role in allocating taxing rights between countries and facilitating the exchange of information. Transfer pricing rules ensure that transactions between related entities are conducted at arm’s length to prevent profit shifting, while anti-avoidance measures target tax havens and strategies used to minimize tax liabilities. Concepts like Permanent Establishment (PE) determine the taxation of business profits across jurisdictions, while individuals navigating international tax systems may face complexities related to residency and multiple tax obligations. International taxation is a dynamic and evolving field, shaped by globalization and regulatory changes, necessitating careful consideration to ensure compliance and manage tax exposures effectively.