Business transaction is one of the activities that every country does every day which includes export and import. The reason why to do export and import activities is to fulfill the needs in domestic and international market. The amount of export and import will be affected by taxation problems. The reason why taxation becomes the stumble stone of export and import activities is because every country adopts different taxation regulation and have the right to tax on the same income. This will lead to double taxation. This double taxation will be costly for business man and will decrease the interest of business man to do export and import activities. Thus, the way to solve this problem is by making tax treaty which will be the law that will be followed by related parties because tax treaty position is higher than domestic taxation law. The purpose of this research is to show the impact of tax treaty toward international trading between Indonesia and Hong Kong with the limitation of ignoring other aspects that will affect international trading amount. The research will be analyzed from 2008 until 2017 which is five years before the implication of tax treaty and five years after the implication of tax treaty.