Tax equality and tax neutrality are the guiding concepts for international tax. Tax justice requires that tax accruing be distributed equally among nations and that no assessee get unfair privilege or discrimination in their tax obligations. The connection between the taxpayer and the State is referred to as tax neutrality. The area of taxation known as "international taxation" is concerned with cross-border transactions, foreign elements, and tax laws that apply to two or more countries. It is multifaceted. According to the Income Tax Act of 1961, income tax in the area of international tax may be assessed based on residence, a cross-border transaction carried out by a resident, a non-resident carrying out business in India, or a transaction between two or more parties, at least one of whom is a non-resident. There is no worldwide court system to resolve such issues, and each nation's tax rules determine how much revenue is taxed.
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