In general the approach of the OECD model tax convention to the definition of international double taxation is widely accepted in the scientific and educational literature. At the same time it would be incorrect to say that there is, in principle, no scientific discussion regarding this concept. In the article the author brings to the reader's attention approaches to understanding international double taxation presented in German literature, including a proposal to adjustt traditional definition from OECD documents in connection with the introduction of the definition of the term “double taxation” in one of the European Union directives on taxation. The author offers a critical overview of the existing approaches, and also discusses the role of the concept of “international double taxation” in Russian tax law.