In a first part, this article shows the diversity of the clauses relating to taxation in international contracts. Such provisions traditionally provide for the allocation of the tax costs to one of the parties. They also aim at a reduction of the tax exposure in particular by choosing contractual definitions that may lead to a better tax treatment. Finally, they organize coordination measures such as the appointment of a tax representative to better handle the tax issues that the contract will inevitably entail.

In a second part, this article examines the efficiency of tax provisions. It considers the forces of these provisions which besides their documentary and probation role may have a real binding force; indeed, even though the tax matter is surrounded by mandatory legal provisions, there may be room for contractual adaptation where the reasons that led to the adoption of these mandatory legal rules are no longer justified in an international environment. The article turns to the weaknesses of tax clauses. They may affect the validity or the intended qualification of a contract. In addition, they often require a very high level of coordination among various departments of a company.