View Model articles and Commentaries side by sideAug-26-2019
It is now once again possible to view an article in the OECD or UN Model side by side with the Commentary on that article.
For example, let's assume that you'd like to view the 2017 version of the OECD Model or UN Model and the Commentary side by side.
First, go to the Tax Research Platform and select Treaties & Models from the default search page; in the search box, enter “Model 2017”.
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The first two results will show you the 2017 versions of the UN and OECD Models.
When opening the OECD Model, you can activate a side-by-side view of the Model article and Commentary by clicking the corresponding “Compare” option under the “Actions” menu and selecting the Commentaries.
In the side-by-side view, you can select the article of the Model and its corresponding Commentary via the “Navigation” menu. Let's say you are interested in Article 5 – Permanent Establishment.
Once you've opened your chosen Model article, you can expand the “Navigation” menu on the right of the screen and select the corresponding Commentary: Commentary on Article 5 – Concerning the Definition of Permanent Establishment.
You can now view the Model and its corresponding Commentary side by side.
It's also possible to activate side-by-side views with other main elements in the outline, such as the Non-OECD Economies’ Positions on the OECD Model and the Annex, for example.
Note that this side-by-side view functionality will soon also become available for treaties and EU directives.