The book compiles selected sections of the International Income Taxation Code and its accompanying regulations from the 2000-2001 period. It serves as a reference for legal professionals, accountants, and businesses engaged in international financial dealings. The content focuses on the specific legal framework governing income taxation across different jurisdictions during that timeframe.

This compilation is a specialized legal reference, likely utilized by tax attorneys, accountants, and international business professionals who require access to specific statutory and regulatory language from a particular period. Its value lies in its direct presentation of the relevant legal texts, enabling precise application and analysis of international income tax laws as they stood between 2000 and 2001. The authority perspective is that of a factual compilation, providing direct access to primary legal source material for practitioners.