An Introduction to the 2010 Update of the OECD Model Tax Convention

Journal
Arnold, B.J.
OECD
Bulletin for International Taxation 2011 (Volume 65), No. 1
FormatPDF
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40
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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.