[
Ault H., Improving the Resolution of International Tax Disputes, “Florida Tax Review” 2005–2005, no. 7.10.5744/ftr.2005.1031
]Search in Google Scholar
[
Barrett G., Protecting Legitimate Expectations in European Community Law and in Domestic Irish Law, (in:) Yearbook of European Law 2020.
]Search in Google Scholar
[
Bingham T., The Rule of Law, Penguin 2010.
]Search in Google Scholar
[
Cai Q., Zhang P., A Theoretical Reflection on the OECD’s New Statistics Reporting Framework for the Mutual Agreement Procedure: Isolating, Measuring, and Monitoring, “Journal of International Economic Law” 2018, no. 21.10.1093/jiel/jgy043
]Search in Google Scholar
[
Casady C.B., Baxter D., Pandemics, public-private partnerships (PPPs), and force majeure | COVID-19 expectations and implications, “Construction Management and Economics” 2020, no. 38.10.1080/01446193.2020.1817516
]Search in Google Scholar
[
Chorążka J., Rzeżnicka K., Nowe Polsko-Niemieckie Porozumienie Wpływa na Opodatkowanie Pracy Zdalnej Pracowników Transgranicznych, https://studio.pwc.pl/aktualnosci/alerty/polsko-niemieckie-porozumienie-wplywa-na-opodatkowanie-pracy-zdalnej-pracownikow-transgranicznych.
]Search in Google Scholar
[
Frowein J.Abr., Hahn M.J., The Participation of Parliament in the Treaty Process in the Federal Republic of Germany-Europe, “Chicago-Kent Law Review” 1991, vol. 67, Issue 2, https://core.ac.uk/download/pdf/217423164.pdf.
]Search in Google Scholar
[
Gardiner R., Treaty Interpretation, Oxford 2008.
]Search in Google Scholar
[
Hattingh J., The Multilateral Instrument from a Legal Perspective: What May Be the Challenges?, “Bulletin International Taxation” 2017, no. 71.
]Search in Google Scholar
[
Kaczor K., (in:) M. Jamroży, A. Cloer (eds.), Umowa o unikaniu podwójnego opodatkowania z Niemcami, Warsaw 2007.
]Search in Google Scholar
[
Kiraz Ş.E., Üstün E.Y., COVID-19 and force majeure clauses: an examination of arbitral tribunal’s awards, “Uniform Law Review” 2020, no. 25.10.1093/ulr/unaa027
]Search in Google Scholar
[
Kostić S.V., In Search of the Digital Nomad: Rethinking the Taxation of Employment Income under Tax Treaties, “World Tax Journal” 2019, no. 5.
]Search in Google Scholar
[
Morawski W., Opodatkowanie Dochodów z Pracy Najemnej w Świetle Umów o Unikaniu Podwójnego Opodatkowania (Cz. 1), „Przegląd Podatkowy” 2006, no. 9.
]Search in Google Scholar
[
Makimoto T., Manners D., Digital Nomad, Wiley 1997.
]Search in Google Scholar
[
Oats L., Miller A., Mulligan E., Principles of International Taxation, Bloomsbury 2017.
]Search in Google Scholar
[
OECD, Model Tax Convention on Income and on Capital (Full Version), https://www.oecd-ilibrary.org/taxation/model-tax-convention-on-income-and-on-capital-full-version_9a5b369e-en.
]Search in Google Scholar
[
OECD, The Updated Guidance on Tax Treaties and Impact of the COVID-19 Pandemic, 15 (21 January 2020), https://www.oecd.org/tax/treaties/guidance-tax-treaties-and-the-impact-of-the-covid-19-crisis.htm.
]Search in Google Scholar
[
Parliament’s Role in International Treaties, Bundestag, https://www.bundestag.de/resource/blob/509982/1316a1c42f1a8ee8a04cc65640d8af40/WD-2–038-17-pdf-data.pdf.
]Search in Google Scholar
[
Pötgens F., Income from International Private Employment, IBFD 2007.
]Search in Google Scholar
[
Pötgens F., Stand-By Fee Taxable in Residence State Under Art. 15 of the OECD Model, “European Taxation” 2008, no. 2.
]Search in Google Scholar
[
Rust A., Germany: Taxing Right for a Golden Handshake and the Effect of a Mutual Agreement between the Competent Authorities, (in:) E.C.C.M. Kemmeren et al. (eds.), Tax Case Law Around the Globe 2016.
]Search in Google Scholar
[
Schønberg S., Legitimate expectation in administrative law, Oxford 2000.10.1093/acprof:oso/9780198299479.001.0001
]Search in Google Scholar
and 