Interpretation of Double Tax Convention – a Still Controversial Topic

Jörg Manfred Mössner

doi:10.18778/8331-399-3

Interpretation of Double Tax Convention – a Still Controversial Topic

Jörg Manfred Mössner

University of Osnabrück

Publication:

Challenges of Contemporary Tax Law: Jubilee Book Dedicated to Professor Włodzimierz Nykiel. Volume II

Pages: 207-216

DOI: https://doi.org/10.18778/8331-399-3.17

Keywords: tax law, development of tax law, taxpayers’ rights, Włodzimierz Nykiel

Published: 23 December 2024

Categories: Law, Open Access

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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.

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This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

How to Cite

Mössner, Jörg Manfred. 2024. “Interpretation of Double Tax Convention – a Still Controversial Topic”. In Challenges of Contemporary Tax Law: Jubilee Book Dedicated to Professor Włodzimierz Nykiel. Volume II, edited by Ziemowit Kukulski and Małgorzata Sęk, 207-16. Poland: Lodz University Press. https://doi.org/10.18778/8331-399-3.17.