INTERPRETATION OF TREATIES FOR THE AVOIDANCE OF DOUBLE TAXATION WITH PRACTICAL EXEMPLE
| MARETHOVÁ, Zuzana and Michal LIŠKA. INTERPRETATION OF TREATIES FOR THE AVOIDANCE OF DOUBLE TAXATION WITH PRACTICAL EXEMPLE. In Currency, Taxes and Other Institutes of Financial Law in the Year of the 100th Anniversary of the Founding of Czechoslovakia. 2018. |
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| Basic information | |
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| Original name | INTERPRETATION OF TREATIES FOR THE AVOIDANCE OF DOUBLE TAXATION WITH PRACTICAL EXEMPLE |
| Name in Czech | Výklad smluv o zamezení dvojího zdanění s praktickým příkladem |
| Name (in English) | INTERPRETATION OF TREATIES FOR THE AVOIDANCE OF DOUBLE TAXATION WITH PRACTICAL EXEMPLE |
| Authors | MARETHOVÁ, Zuzana and Michal LIŠKA. |
| Edition | Currency, Taxes and Other Institutes of Financial Law in the Year of the 100th Anniversary of the Founding of Czechoslovakia, 2018. |
| Other information | |
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| Type of outcome | Presentations at conferences |
| Confidentiality degree | is not subject to a state or trade secret |
| Keywords (in Czech) | daně; výklad smluv o zamezení dvojího zdanění |
| Keywords in English | Tax; Interpretation of treaties for the avoidance of double taxation |
| Changed by | Changed by: Mgr. Zuzana Marethová, učo 344107. Changed: 7/1/2019 15:49. |
| Abstract |
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| This contribution deals with 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 continental interpretative canon or Anglo-Saxon one should be use during procedure of interpretation legal concept of treaties. |
| Abstract (in Czech) |
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| Tento příspěvek se zabývá problematikou interpretace smluv o zamezení dvojího zdanění z hlediska teorie interpretačních modelů. Hlavním cílem příspěvku je potvrdit nebo vyvrátit hypotézu, že kontinentální interpretační kánon nebo anglosaský by měl být použit v průběhu výkladu právního pojetí smluv. |
| Abstract (in English) |
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| This contribution deals with 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 continental interpretative canon or Anglo-Saxon one should be use during procedure of interpretation legal concept of treaties. |
| Links | |
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| MUNI/A/1017/2017, interní kód MU | Name: Vybrané aspekty přímých daní a jejich interpretace a aplikace v judikatuře II (Acronym: PriDJudII) |
| Investor: Masaryk University, Category A | |
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