An Introduction to the 2014 Update to the OECD Model

Journal
Arnold, B.J.
OECD
Bulletin for International Taxation 2014 (Volume 68), No. 10
FormatPDF
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In this short introduction to the 2014 Update to the OECD Model, the author describes the background to the update and makes some general comments on the changes made to the articles of the Model and their Commentaries.