International Tax Law refers to the set of rules and agreements that govern how taxes are applied to cross-border transactions and income. It helps determine which country has the right to tax individuals and businesses that operate in multiple jurisdictions. This area of law addresses issues like double taxation, where the same income is taxed in more than one country, and aims to provide clarity and fairness in international taxation. Countries often enter into treaties, known as Double Taxation Agreements (DTAs), to avoid these conflicts and promote economic cooperation. These agreements outline how income, such as dividends, interest, and royalties, should be taxed to prevent excessive taxation. International Tax Law is essential for global trade and investment, ensuring that businesses and individuals can operate across borders without facing unfair tax burdens.