abstract

International organizations actively work in the field of international tax law, including the Organization
for Economic Cooperation and Development (OECD), International Monetary Fund (IMF), World Bank,
United Nations, World Customs Organization (WCO), World Trade Organization (WTO), and regional
bodies like the European Union (EU). These organizations issue international standards, provide
technical assistance, publish reports on member countries' tax systems, strengthen international
cooperation, and combat tax evasion.

To implement international tax law, several tools are used, including international treaties, national
legislation, tax laws, anti-tax evasion laws, administrative procedures, international cooperation, and
technology. International treaties aim to avoid double taxation, establish rules for taxation of income
and wealth, and establish penalties for tax evasion. Tax laws establish rules for taxation of various types
of income and wealth, while anti-tax evasion laws establish penalties for tax evasion.

Administrative procedures include tax inspection, tax collection, exchange of tax information, and
mutual administrative assistance in tax matters. International cooperation involves exchanging tax
information to combat tax evasion and providing mutual administrative assistance. Technology, such as
tax information systems, improves tax administration and detects tax evasion cases.

These tools ensure the effective application of international tax law, promote justice and equality in the
taxation field, and ensure justice and equality.

International tax refers to taxes imposed by a country on non-residents' income or assets, while
international taxation encompasses all aspects of taxation involving multiple countries. Examples of
international tax include Canadian and UK tax, transfer pricing, tax treaties, and international tax
planning. Understanding the differences between these terms helps businesses and individuals comply
with relevant tax laws and minimize their tax liability in multiple countries. Understanding these terms is
crucial for businesses and individuals operating in multiple countries.

Characteristic International Tax International Taxation

Definition Taxes levied by a country on
non-residents
Scope Focuses on the specific taxes
that apply to non-residents
Complexity Can be complex, as it involves
the application of multiple tax
laws and jurisdictions
Importance Increasingly important in
today's globalized economy
Broader field of study
encompassing all aspects of
taxation that involve more than
one country
Includes international tax, as
well as other topics such as
transfer pricing, tax treaties, and
international tax planning
Even more complex, as it
requires a deep understanding
of multiple tax systems and
international agreements
Essential for businesses and
individuals that operate in
multiple countries