EN
The status of partnerships causes many problems related to taxation of their income. Non-uniform tax status of partnerships in international tax law may be a cause of, inter alia, double taxation and also double non-taxation. Both phenomena are considered as undesired and there are endeavours to eliminate them. The OECD report about taxation of partnerships, double taxation and double non-taxation was discussed as a case study. This study is dedicated to an analysis of the most typical cases of double non-taxation of partnerships contained in the Report. A conflict of the legal tax status of partnerships and conflict of classification of partners' income from obligation relationships with such partnership were presented.