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This is a Literature Review study.

Tax jurisdiction of the state: correlation of national legislation and international agreements for the avoidance of double taxation

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This article reveals the role of tax jurisdiction in international agreements, implying a need for refined legal models.

The article confirms that tax jurisdiction should focus on economic allegiance rather than territorial boundaries, enhancing legal clarity.
It shows that the primary tool for resolving double taxation is the use of bilateral treaties, which help limit state sovereignty.
An analysis of jurisdiction reveals inconsistencies in current definitions, leading to a need for a practical model in taxation.
This work develops a two-level approach for applying tax legislation, enhancing systematization for stakeholders in tax relations.

Shirley Goza (2025) studied this question.

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