Abstract
This article focuses on the issue devoted to the characteristic of the tax on hazard games and the potential application of the double taxation treaties based on the OECD model treaty on this tax. At the beginning, the article familiarizes the reader with the definition of the scope of the application of such double taxation treaties on national taxes and interprets particular provisions of the OECD model treaty.
Then, the article targets nature of the income direct taxes for the following application of identified conclusions on the regulation of Czech tax on hazard games. In the light of such conclusions, it is evaluated, if the corresponding double taxation treaties shall be applicable also on the Czech tax on hazard games.