The article is a manual on double taxation agreements in international tax law, focusing on the OECD Model Double Taxation Convention 1977. It covers topics like the history and purpose of these agreements, how they are interpreted, and the relationship between domestic and treaty laws. The manual also details the various aspects of the OECD model convention, including definitions, scope, and methods for avoiding double taxation. Key findings include provisions for personal and business income, capital gains, and procedures for resolving disputes between countries.