This book contains 3 chapters. The First Chapter is about International Double Taxation. In this chapter discussed among other things principle of tax imposition adopted by countries, efforts for avoiding international double taxation, Tax Treaty status within national laws of a country, avoidance double taxation methods. The Second Chapter is about Tax Treaties concluded by Indonesia with other countries. In this chapter are among others discussed about, the history of Avoidance of Double Taxation Agreement in Indonesia, steps of the settlement of a Tax Treaty in Indonesia, languages used in a Tax Treaty, Tax Treaty status within Indonesian national law system. The Third Chapter are among other things discussed about personal scope, generals definitions, object of a Tax Treaty, taxes covered by a Tax Treaty, permanent establishment, income from immovable properties, business profits, shipping and air transport, taxation on associated enterprises, capital gains, interest, dividend, royalties, artists and athletes, pensions, teachers and researchers, students, avoidance of double taxation, non discrimination, exchange of information, diplomatic agents and consular officers, mutual agreement procedure, termination of treaty, and protocol.

 It is not easy to read and to understand the manuscript of Avoidance of Double Taxation Agreement. This is because beside the readers have to know and understand about the relevant tax laws of the country concerned, they have also to know and understand several aspects of international laws. The provisions are also written in the law language.

This book beside discussed about the provisions of the Avoidance of Double Taxation Agreements concluded by Indonesia in general, also discussed about how the implementation of such provisions in Indonesia based on Indonesian National Tax Laws. By reading this book the readers will be assisted to understand the meaning and interpretation of the provisions contained in the Avoidance of Double Taxation Agreement.