International tax law is a field of law that has undergone significant and profound changes over the past few years. Against the background of a public demand to ensure an effective taxation of income earned by international corporations, loud tax scandals, such as "Panama Papers", "Lux Leaks", national governments, and international organizations such as the OECD and the European Union, take action to prevent the transfer of profits to countries with low taxation. These changes affect not only the situation of multinationals, but also small and medium-sized enterprises. The dynamics of the changes requires taking into account many national and international regulations, when planning international business activities and transactions.