As the defintion of Internalional Taxation says, it just refers to the tax distributing relationship among countries when two or more countries are exercising their rights to collect tax from the interational tax payers.

正如国际税收的定义所说，国际税收是指两个或两个以上的国家，在对跨国纳税人行使各自的征税权力的过程中，所发生的国家与国家之间的税收分配关系。