Interpretation of Double Tax Convention – a Still Controversial Topic
Interpretation of Double Tax Convention – a Still Controversial Topic
Author(s): Jörg Manfred Mössner
Subject(s): Law on Economics
Published by: Wydawnictwo Uniwersytetu Łódzkiego
Keywords: tax treaties; OECD Model; Vienna Convention on the Law of Treaties
Summary/Abstract: The article deals with controversies regarding the interpretation of tax treaties based on Art. 3 Para. 2 of the OECD Model in relation to Vienna Convention on the Law of Treaties.
Book: Challenges of Contemporary Tax Law. Jubilee Book Dedicated to Professor Włodzimierz Nykiel. Volume 2
- Page Range: 207-216
- Page Count: 10
- Publication Year: 2024
- Language: English
- Content File-PDF
