The treaty is the best means of engagement and cooperation of countries in the field of international relations. Features such as order and precision, the determination of the scope and framework of rights and obligations in a treaty, has raised it as an explicit request by members of the international community. On the other hand, the conclusion of bilateral and multilateral tax treaties has given countries a favorable economic and political impact. Since most of these treaties have been concluded in accordance with the UN Model Tax Convention and the Organization for Economic Co-operation and Development, Governments wishing to conclude bilateral and multilateral treaties tend to seek to harmonize the provisions of their tax treaties And pursue goals such as confronting disproportionate agreements, abusing agreements, avoiding false standing in agreements, and eventually drafting laws to improve dispute resolution mechanisms such as referring to compulsory arbitration  and  Each of these bilateral agreements and international treaties, both at the regional and at the transnational level, can have effects such as the harmonization of international tax rules in the international system.
 

Keywords: tax system, international cooperation, international taxes, double taxation, tax information exchange

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