The paper analyzes the problem of double taxation in international tax law, with an emphasis on the tax policy of the EU and the Republic of Croatia. The theoretical framework has shown the importance of addressing this issue since it directly affects economic activities and the growth and development of the overall economy. The task, which focuses on the theoretical framework of double taxation, its types and methods of avoidance, analyzes the importance of addressing this complex tax issue. The presentation of treaties on the prevention of international double taxation, with its emphasis on the OECD Model Treaty, shows the importance of a uniform approach to addressing this issue as well as the importance of an equal interpretation of the treaties on the avoidance of double taxation. The presentation of double taxation treaties between the Republic of Croatia and the Republic of Austria and between the Republic of Croatia and Ireland, as well as the lack of such a treaty between the Republic of Croatia and the USA, determined the importance of the application of these treaties, and the results indicate their irreplaceable role in addressing this issue as and stimulating economic activity through the supply and demand of jobs, worker mobility, investment and investment in R&D.