International tax refers to the set of rules and regulations that govern how taxes are applied to individuals and businesses operating across national borders. It involves understanding how different countries tax income, profits, and assets, and how these taxes can affect international trade and investment. Countries often have tax treaties to avoid double taxation, which occurs when the same income is taxed in more than one jurisdiction. These treaties help facilitate cross-border transactions and promote economic cooperation between nations, ensuring that taxpayers are not unfairly burdened by multiple tax obligations.