A treaty is an international agreement concluded between states in written form and governed by international law, whether embodied in a single instrument or in two or more related instruments and whatever its particular designation
International taxation is the taxation of transaction of transactions across borders. This places a burden on taxpayers involved in international transactions.
Tax treaties are arrangements aimed at reducing the tax payers of taxpayers and crafting a common path between and among countries with tax treaties. Example of tax treaties is double taxation.

Objectives of tax treaty

• It is designed to achieve the following five goals
• It allows the allocation of tax between treaty partners
• It creates fiscal certainty which encourages investment across countries in the treaty areas
• It is to eliminate international tax evasion and aggressive tax avoidance
• It is aimed at reducing tax burden
• It deepens international relations