Post Graduate Notes

📘 Introduction: Why Digital Companies Pay Special Tax Imagine you’re using Google, Amazon, Netflix, or Facebook daily. These companies earn money from you — even if they don’t have an office in your country! But how will your government collect tax from them?That’s where Digital Services Tax (DST) comes in. Let’s understand this important concept […]

📝 Introduction In a globalized world, students, professionals, and businesses frequently earn income from foreign countries. But this often leads to double taxation — a situation where the same income is taxed in two countries. To avoid this burden, countries sign treaties called Double Taxation Avoidance Agreements (DTAA). This blog is written in a simple

Introduction In today’s interconnected global economy, understanding international taxation has become essential for commerce and finance students. Whether you’re pursuing B.Com, M.Com (International Taxation), MBA, or preparing for UGC NET/SET in Commerce, this guide provides a student-friendly explanation of key international tax concepts, laws, and real-world applications. Table of Contents 1. What is International Taxation?

Keywords: international taxation explained, tax residency rules, double taxation relief, source principle tax, student guide to international tax, tax neutrality, global tax principles In today’s interconnected world, people and businesses often earn income across different countries. But when it’s time to pay taxes, the big question is—which country gets to collect tax on that income?