Problemy wykładni międzynarodowych umów w sprawie unikania opodatkowania, sporządzonych w dwóch lub większej liczbie języków
Interpreting international tax avoidance treaties written in two or more languages
Author(s): Bogumił Brzeziński, Krzysztof Lasiński-Sulecki, Wojciech MorawskiSubject(s): Law, Constitution, Jurisprudence
Published by: Wydawnictwo Uniwersytetu Łódzkiego
Keywords: international tax law; agreements on the avoidance of double taxation; DTA; multilingualism of international agreements; interpretation of multilingual tax agreements
Summary/Abstract: International agreements may be drawn up in one, two or more languages. There are various reasons for this – from political to purely pragmatic. The multilingualism of the treaties also applies to treaties for the prevention of double taxation. This paper is devoted to the analysis of the problems posed by the multilingualism of tax treaties and the ways of avoiding them or solving problems.
Journal: Kwartalnik Prawa Podatkowego
- Issue Year: 2023
- Issue No: 1
- Page Range: 9-18
- Page Count: 10
- Language: Polish