Podstawowe środki interpretacji umów międzynarodowych

Bogumił Brzeziński; Krzysztof Lasiński-Sulecki; Wojciech Morawski

doi:10.18778/1509-877X.2026.01.02

Authors

Bogumił Brzeziński Jagiellonian University https://orcid.org/0000-0003-3923-5627
Krzysztof Lasiński-Sulecki Nicolaus Copernicus University https://orcid.org/0000-0002-8380-8392
Wojciech Morawski Nicolaus Copernicus University https://orcid.org/0000-0002-2396-9434

DOI:

https://doi.org/10.18778/1509-877X.2026.01.02

Keywords:

interpretation, OECD Model Convention, Vienna Convention on the Law of Treaties, good faith

Abstract

The authors analyse the basic means of interpreting international treaties. They consider the significance of the Vienna Convention on the Law of Treaties for the interpretation of double taxation treaties. They comment on the fundamental issues of interpretation of such treaties that appear in the international literature, such as, in particular, the significance of the OECD Model Convention Commentary.

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