Interpretation of Treaties for the Avoidance of Double Taxation with Practical Examples
DOI : 10.36250/00749.35
Date : 2019
Pages : 365-376
Document type : tanulmány
Subject : tax, interpretation of treaties for the avoidance of double taxation, Társadalomtudományok, Társadalomtudományok/Állam- és jogtudományok
Colligatum head record : http://hdl.handle.net/20.500.12944/14704
Abstract :
This contribution deals with the problem of interpretation of treaties for the avoidance of double taxation from the point of interpretative models theory. The main aim of the contribution is to confirm or disprove the hypothesis that the continental interpretative canon or Anglo–Saxon one should be used during the procedure of interpretation of the legal concept of treaties.
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