W publikacji ukazano róznice miedzy Konwencja Modelowa OECD i Konwencja Modelowa ONZ – dwoma alternatywnymi wzorcami, na podstawie których. The publication shows the differences between OECD Model Tax Convention and the UN Convention and explains why countries choose a specific model of. Zgodnie z art. 25 ust. 1 Modelowej Konwencji OECD (MK OECD), na której wzorowana jest większość umów zawartych przez Polskę, jeżeli.

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