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This article deals with whether the most recent version of the OECD Commentary should be used when interpreting a double taxation convention or the version that was in force at the time the tax treaty was concluded. The ...

The study deals with an important Slovak lawyer, university lecturer and writer Anton Vavrinec Ottmayer who lived and worked in the capital of the Hungarian Kingdom for the first two thirds of the 19th century. The paper...

The paper discusses the issue of alternating custody under Czech law both from the point of view of civil law and especially from the point of view of tax law. The author focuses especially on the gaps in law pertaining ...

In recent years, ESG criteria and sustainability principles have expanded beyond the private sector to increasingly influence public finance legislation. International frameworks such as the UN 2030 Agenda, the Paris Agr...