Taxing cross-border activities of individuals

This note provides an introduction into the tax treatment of foreign income realized by individuals. It covers the main principles of international taxation from a global perspective. The overarching idea is that the readers understand which rules are used to define tax residency, the consequences of tax residency, how foreign income is taxed, and how a potential double taxation in two countries is mitigated. The general concepts shown in this note can be applied to most countries worldwide.