National taxation plays an important role in the public and economic policy of any country, serving many ends: economic, social, political, moral to name a few. However, in light of increasing cross-border mobility of goods, services, capital and labor, taxes became a crucial tool for international policy and economic competition. This course is an introduction to international aspects of taxation with particular focus on tax competition, double taxation treaties, transfer pricing. The course will also examine how the tax system of Armenia is facing the challenges posed by the rapidly integrating global economy. The Armenian perspective on each of the major topics discussed will be presented throughout the course.