The book "Taxation of participants in foreign economic activity", created by the team of authors, is a deep and comprehensive study of one of the most pressing topics in the field of economics and business . In the context of globalization and the growing interdependence of countries, understanding the nuances of taxation in international trade is becoming not only important, but vital for the successful operation of companies in foreign markets. This work is intended for a wide range of readers: from undergraduate and graduate students of economic and legal specialties to practitioners in the field of taxation, accounting and foreign economic activity. It will be useful for both novice entrepreneurs and experienced businessmen who seek to optimize their tax obligations and avoid possible risks associated with international trade. The book covers a variety of topics, including the basic principles of taxation of foreign economic activity, features of taxation in various jurisdictions, as well as current changes in legislation. The authors raise important issues related to tax planning, transfer pricing and the application of international agreements on the avoidance of double taxation . Each chapter is filled with practical examples, which makes the material more accessible and understandable to the reader. The book pays special attention to the current problems and challenges faced by companies operating in international markets. The authors analyze the impact of economic and political factors on taxation, and also consider new trends, such as digitalization and its impact on the tax system. This allows readers not only to gain theoretical knowledge, but also practical tools for solving real-world problems. The style of the authors is distinguished by clarity and logical presentation, which makes the book easy to perceive. They use an accessible language, avoiding overly complex terminology, which allows even those who are not experts in the field of taxation to understand the basic ideas and concepts. In addition, the work is saturated with graphs, tables and diagrams, which helps to visualize complex processes and facilitates the assimilation of information. The book "Taxation of participants in foreign economic activity" deserves attention not only due to its content, but also the relevance of the topics it raises. In a rapidly changing world, where business increasingly transcends national borders, understanding the tax aspects becomes a key factor for successful operations. This edition will be an indispensable assistant for those who want to be one step ahead, adapt to new conditions and minimize risks. If you are looking for information about taxation, foreign economic activity, tax planning or transfer pricing, this book will be a real guide for you It will not only expand your knowledge, but also help you look at taxation from a new perspective, opening up horizons for your business. In the end, “Taxation of participants in foreign economic activity” is not just a book, but the key to successful international activities.