A Tax Treaty or Convention, also known as an International Tax Convention or International Tax Treaty, is a written agreement negotiated between two or more sovereign nations to coordinate their tax jurisdictions and address related tax issues. The primary purpose of signing a tax treaty is to promote cross-border economic and technological exchanges and to prevent tax factors from becoming barriers to international economic interactions.

An International Tax Convention is an agreement between countries to avoid double taxation of income and capital and to prevent fiscal evasion (Agreement between State A and State B for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital).

Typically, tax treaties address the following issues through specific provisions:

1. Eliminate double taxation;
2. Stabilize tax treatment;
3. Appropriately reduce tax rates and share tax revenues;
4. Reduce administrative costs and reasonably allocate profits;
5. Prevent tax evasion;
6. Implement non-discriminatory treatment;
7. Establish effective dispute resolution mechanisms.