International Taxation Principles
International Taxation Principles refers to the set of rules and guidelines that govern the taxation of individuals and businesses operating across national borders. These principles dictate how income, profits, and assets are taxed when they are earned or held in multiple countries. Key aspects of international taxation principles include determining tax residency, avoiding double taxation, and addressing tax evasion and avoidance. These principles are essential for promoting fairness and efficiency in the global tax system.