Mezinárodní zdanění příjmů a smlouvy o zamezení dvojího zdanění
| Title in English | International Taxation of Income and Treaties on Avoidance of Double Taxation |
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| Authors | |
| Year of publication | 2018 |
| Type | Chapter of a book |
| MU Faculty or unit | |
| Citation | |
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| 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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