To convey general informations about the structure and functioning of international tax law as a result of international economic relations.

1. the concept of tax jurisdiction and its limits; 2. the concept of international double taxation; 3. historical background of international tax law; 4. developments in the EU law regarding to taxation; 5. comparison of the OECD, UN, US and Turkish model tax treaties; 6. interpretation of tax treaties; 7. and further details of the OECD model tax treaty.