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Aim. To explore personal biography of Vinko Frančišković (1919-1984), to improve the understanding of the beginnings of Croatian cardiothoracic and transplantation surgery. Methods. Comparative critical analysis of written published materials, archival materials and information collected through oral history interviews. Results. Vinko Serafin Frančišković was born in Praputnjak, a settlement of the eastern surroundings of Rijeka, Croatia. He was raised up in the Italian language and culture by hisaunt, a mother’s sister and her husband. He went to the Royal Classical Grammar School Giovanni Prati in Trento. On July 15, 1943, he defended his thesis, titled A contribution to the surgical therapy of fractures of the femoral neck at the Faculty of Medicine, University of Padua. Conclusion. The represented data about Vinko Frančišković’s life, especially those concerning his secondary and higher education, explain some of his crucial personal traits and his later professional pathway. Cilj. Istražiti osobnu biografiju Vinka Frančiškovića (1919. – 1984.) čime će se omogućiti bolje razumijevanje početaka hrvatske kardiotorakalne i transplantacijske kirurgije. Metode. Kritička komparativna analiza objavljenih publikacija, arhivskih materijala i informacija prikupljenih metodom usmene povijesti. Rezultati. Vinko Serafin Frančišković rođen je u Praputnjaku, naselju u istočnoj okolici grada Rijeke. Odgajan na talijanskom jeziku i kulturi, u obitelji majčine sestre i njezina supruga, pohađao je Kraljevsku klasičnu gimnaziju Giovanni Prati u Trentu. Dana 15. srpnja 1943. na Medicinskom fakultetu Sveučilišta u Padovi obranio je diplomski rad o doprinosu kirurškoj terapiji fraktura femoralnog vrata. Zaključak. Prikazani podaci o životu Vinka Frančiškovića, posebice oni koji se odnose na njegovo srednjoškolsko i visoko obrazovanje, objašnjavaju neke od njegovih ključnih osobina i kasniji profesionalni put.

After a short introduction, the authors briefly describe the national experience in handling the problems of international double taxation through double tax conventions. This chapter is divided according to stages in the history of double tax conventions identified. The authors analyse the goals of tax treaty policies in differentiated stages with a survey of the economic implications. Special focus is placed on inter-country influences and the impact on and of international institutions and organisations through an examination of the influence of bilateral tax treaties on model tax conventions and vice versa. The fifth chapter presents concluding observations.