The concepts of tax fairness and tax neutrality govern international taxation. Tax fairness requires that tax revenue be distributed evenly among nations and that no assessee be discriminated against or given an undue advantage in their tax responsibilities. The connection between the taxpayer and the state is referred to as tax neutrality. International tax is a field in which two nations' taxation jurisdictions are engaged. Taxation is a sovereign problem, and each state has the right to tax its inhabitants; but, when two governments tax the same property or person, disputes emerge. One of the most important concerns in international tax is the issue of jurisdiction, which derives from residency and source. The interaction of these concepts creates potential complications, and there is greater discussion regarding which is more significant in terms of allocating taxation rights across nation states.
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