In this article, Kees van Raad presents a proposal for changes to article 21 of the OECD Model (with consequent changes to article 7) and provides draft texts for the updated treaty provisions and the pertinent Commentaries.
In this article, Kees van Raad presents a proposal for changes to article 21 of the OECD Model (with consequent changes to article 7) and provides draft texts for the updated treaty provisions and the pertinent Commentaries.