In this short introduction to the 2010 Update to the OECD Model Tax Convention, the author gives his views and opinions on some of the changes made to Art. 7, its Commentary and the Commentaries in general.
In this short introduction to the 2010 Update to the OECD Model Tax Convention, the author gives his views and opinions on some of the changes made to Art. 7, its Commentary and the Commentaries in general.