A book is sanctified to the doctrine and practical problems of modern international tax law as an instrument of adjusting of taxation of transfrontal trade and investments in the conditions of global economy. Basic conceptions of international tax law, his function, object, system, concept vehicle, legal sources, problems of their interpretation, are analysed. Work is written on the basis of analysis large volume of international contractual legal base, bibliographic and legislative materials presenting the legal systems of the different states and wrap-round long historical periods. The base rules of taxation of separate types of transfrontal profits, property, operations on realization of commodities and services are examined in the context of international and Russian practice.For practicing lawyers, scientists, graduate students and магистрантов, workers of tax, financial and custom organs, judges, employees of international organizations and institutes, and also all interested in a tax and international tax right, including by the practical aspects of taxation of foreign economic activity.