Compared to national tax planning, international tax law is significantly more complex, as it involves not just a single tax jurisdiction but three legal systems. In addition to the domestic tax laws of the two involved countries, the law of double taxation agreements must also be considered. This comprehensive textbook provides a clear and thorough introduction to the complicated subject of international tax law and is also ideal for preparing for the tax advisor examination. The author addresses all relevant issues in a concise manner. Numerous examples with solutions and concise key points enhance understanding. The 8th edition has been updated to reflect the current legal status as of 2014.