Domestic tax laws are an integral aspect of the International Tax Regime, as the applicability of every International Tax Treaty largely relies on a person’s taxability under the negotiating parties ‘ domestic rules. Domestic tax laws include income tax and capital tax regulations, guidelines, notices, and circulars in a specific jurisdiction. The foreign dimension of these laws is definitely relevant from the perspective of the International Tax Regime. The foreign dimension applies to all rules that are applicable to taxation domestic taxpayers ‘ global income and capital, or the non-resident taxpayers ‘ local income and capital. These domestic law also acknowledges the numerous External Tax Agreements negotiated by the government concerned. The interplay between the International Tax Agreements and the multinational dimension of domestic law provides a regulatory context through which transactions take place across boundaries.