Publication details

Mezinárodní zdanění příjmů a smlouvy o zamezení dvojího zdanění

Title in English International Taxation of Income and Treaties on Avoidance of Double Taxation


Year of publication 2018
Type Chapter of a book
MU Faculty or unit

Faculty of Law

Attached files
Description This chapter aims to address, based on two recent Supreme Administrative Court judgments, an application and interpretative approach to treaties on avoidance of double taxation. The hypothesis of the chapter is that the judiciary courts take into account the specificities of these treaties.
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