🌍 International Taxation 

What is it?
International taxation deals with tax rules and agreements that apply when income or business activities cross borders.

🔑 Main Principles

1. Residence Principle
   ➤ A country taxes its residents on global income.

2. Source Principle
   ➤ A country taxes income earned within its borders, regardless of the taxpayer's residence.

3. Avoiding Double Taxation
   ➤ Preventing the same income from being taxed twice through Double Taxation Agreements (DTAs).

4. Transfer Pricing
   ➤ Rules to ensure fair pricing between related companies in different countries.

5. Anti-Avoidance Measures
   ➤ Prevent tax evasion through offshore accounts or shell companies.

🌐 Key Player

• OECD: Leads global tax standards (e.g., BEPS Project).

• UN: Offers tax models for developing countries.

• EU: Coordinates tax rules among member states.

⚠️ Current Challenges

• Digital economy taxation

• Tax havens and aggressive tax planning

• Global cooperation and transparency

Juliana Polanco 20.