Double taxation can be described as the situation of imposing taxes two or more times on the same tax subject. Double taxation can be classified as virtual and non-virtual double taxation and, economic and juridical double taxation. Double taxation problems must be resolved as otherwise we face negative economic and political consequences. This explains the need for international double taxation treaties. This study takes a close look at the Organisation for Economic Co-operation and Development’s (OECD) and the United Nations’ (UN) work in seeking to prevent international double taxation. The models developed by these organizations bring an arrangement in respect to which country is to tax the international revenue streams according to international tax law.