Podstawowe środki interpretacji umów międzynarodowych
The Basic Means of Interpreting International Tax Treaties
Author(s): Bogumił Brzeziński, Krzysztof Lasiński-Sulecki, Wojciech MorawskiSubject(s): International Law, Law on Economics
Published by: Wydawnictwo Uniwersytetu Łódzkiego
Keywords: interpretation; OECD Model Convention; Vienna Convention on the Law of Treaties; good faith
Summary/Abstract: The authors analyse the basic means of interpreting international treaties. They consider the significance of the Vienna Convention on the Law of Treaties for the interpretation of double taxation treaties. They comment on the fundamental issues of interpretation of such treaties that appear in the international literature, such as, in particular, the significance of the OECD Model Convention Commentary.
Journal: Kwartalnik Prawa Podatkowego
- Issue Year: 2026
- Issue No: 1
- Page Range: 15-37
- Page Count: 23
- Language: Polish
