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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 ...

Conference report

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...

Virtual currencies have been part of economic reality for more than a decade but have only become the subject of legal regulation at European and national level in recent years. This is in a sense natural, since law as a...

The text deals with certain problems of taxation in the Czech Republic of passive income from bonds, namely government bonds and Eurobonds. It follows in brief the historical development of taxation by income taxes of in...