避免双重征税条约的解释及实例

European Financial Law in Times of Crisis of the European Union Pub Date : 1900-01-01 DOI:10.36250/00749.35

Zuzana Marethová, Michal Liška

{"title":"避免双重征税条约的解释及实例","authors":"Zuzana Marethová, Michal Liška","doi":"10.36250/00749.35","DOIUrl":null,"url":null,"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.","PeriodicalId":146621,"journal":{"name":"European Financial Law in Times of Crisis of the European Union","volume":"58 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Interpretation of Treaties for the Avoidance of Double Taxation with Practical Examples\",\"authors\":\"Zuzana Marethová, Michal Liška\",\"doi\":\"10.36250/00749.35\",\"DOIUrl\":null,\"url\":null,\"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.\",\"PeriodicalId\":146621,\"journal\":{\"name\":\"European Financial Law in Times of Crisis of the European Union\",\"volume\":\"58 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"1900-01-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"European Financial Law in Times of Crisis of the European Union\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.36250/00749.35\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"European Financial Law in Times of Crisis of the European Union","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.36250/00749.35","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}

引用次数: 0

摘要

这篇文章从解释模型理论的角度讨论了避免双重征税条约的解释问题。本文的主要目的是证实或反驳在解释条约法律概念的过程中应使用大陆解释正典或盎格鲁-撒克逊解释正典的假设。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

查看原文

微信好友朋友圈 QQ好友复制链接

本刊更多论文

Interpretation of Treaties for the Avoidance of Double Taxation with Practical Examples

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.

求助全文

通过发布文献求助，成功后即可免费获取论文全文。去求助

来源期刊

European Financial Law in Times of Crisis of the European Union

自引率

0.00%

发文量

期刊最新文献

Immovable Property Tax Exemptions as a Tool of Tax Policy Exemption of Heritage Properties in Poland from Property Tax – The Fundamentals, Evolution of Solutions and Legal Framework Permanent Establishment – New Concept Reshaping Institutional Structure for Financial Consumer Protection Protection of Taxpayers’ Rights in the Romanian Legislation