International taxation refers to the study and application of tax laws and regulations in a global context, specifically focusing on the taxation of individuals, businesses, and other entities that operate across international borders. It involves the analysis of various tax systems, treaties, and agreements between different countries, aiming to minimize tax liabilities and ensure compliance with relevant laws. International taxation is important for multinational companies, expatriates, cross-border investors, and governments to understand the complexities and implications of conducting business or holding assets in multiple jurisdictions. Studying international taxation can help individuals and businesses navigate the intricacies of global tax planning, transfer pricing, cross-border transactions, and identifying tax-efficient structures to optimize their financial affairs on an international scale.