Interpretation of Double Tax Convention – a Still Controversial Topic

dc.contributor.author	Mössner, Jörg Manfred
dc.date.accessioned	2025-04-03T11:23:16Z
dc.date.available	2025-04-03T11:23:16Z
dc.date.issued	2024-12-23
dc.identifier.citation	Mössner J. M., Interpretation of Double Tax Convention – a Still Controversial Topic, [w:] Challenges of Contemporary Tax Law: Jubilee Book Dedicated to Professor Włodzimierz Nykiel. Volume II, Kukulski Z., Sęk M. (red.), Wydawnictwo Uniwersytetu Łódzkiego, Łódź 2024, s. 207-216, https://doi.org/10.18778/8331-399-3.17	pl_PL
dc.identifier.isbn	978-83-8331-399-3
dc.identifier.uri	http://hdl.handle.net/11089/55230
dc.description.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.	pl_PL
dc.language.iso	en	pl_PL
dc.publisher	Wydawnictwo Uniwersytetu Łódzkiego	pl_PL
dc.relation.ispartof	Kukulski Z., Sęk M. (red.), Challenges of Contemporary Tax Law: Jubilee Book Dedicated to Professor Włodzimierz Nykiel. Volume II, Wydawnictwo Uniwersytetu Łódzkiego, Łódź 2024;
dc.rights.uri	http://creativecommons.org/licenses/by-nc-nd/4.0/
dc.title	Interpretation of Double Tax Convention – a Still Controversial Topic	pl_PL
dc.type	Book chapter	pl_PL
dc.page.number	207-216	pl_PL
dc.contributor.authorAffiliation	University of Osnabrück	pl_PL
dc.identifier.eisbn	978-83-8331-400-6
dc.identifier.doi	10.18778/8331-399-3.17

Except where otherwise noted, this item's license is described as http://creativecommons.org/licenses/by-nc-nd/4.0/