National laws-involving taxes, for example-do not become international law until they are applied beyond a nation's borders.

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National laws, including those involving taxes, remain under the jurisdiction of the issuing country and do not automatically become international law when applied to entities or individuals beyond its borders. International law is created through treaties, conventions, and agreements between countries or by customary practices that nations follow as a matter of course.

National Laws-Involving Taxes, for Example-Do Not Become International Law Until