The centennial of the four economists’ Report on Double Taxation (1923) provides a good opportunity to reflect on the extent the international tax regime (ITR) that was founded on the Report has changed in the past decade. While on the surface the changes brought about by the BEPS project seem...

The 1970 Warsaw Treaty lists a number of unilateral declarations, primarily on the part of the Federal Republic of Germany. Nowadays, in view of the fundamentally changed circumstances between Germany and Poland, these declarations no longer play a significant role. Nevertheless, it is...