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Can a Tax Authority Change the Qualification of Items of Income of a Taxpayer as a Result of a Double Taxation Convention Providing for Qualification in Accordance with Domestic Tax Law ?
dc.affiliation | Uniwersytet Warszawski |
dc.contributor.author | Litwińczuk, Hanna |
dc.date.accessioned | 2024-01-28T20:06:06Z |
dc.date.available | 2024-01-28T20:06:06Z |
dc.date.issued | 2018 |
dc.description.finance | Nie dotyczy |
dc.identifier.uri | https://repozytorium.uw.edu.pl//handle/item/151281 |
dc.identifier.weblink | https://www.ibfd.org/IBFD-Products/Tax-Treaty-Case-Law-around-Globe-2017 |
dc.language | eng |
dc.pbn.affiliation | law |
dc.publisher.ministerial | Linde |
dc.relation.book | Tax Treaty Case Law Around the Globe 2017 |
dc.relation.pages | 53-63 |
dc.rights | ClosedAccess |
dc.sciencecloud | nosend |
dc.title | Can a Tax Authority Change the Qualification of Items of Income of a Taxpayer as a Result of a Double Taxation Convention Providing for Qualification in Accordance with Domestic Tax Law ? |
dc.type | MonographChapter |
dspace.entity.type | Publication |