Proposal for a Reform of Article 21 of the OECD Model

Journal
Raad, C. van
International; OECD
Bulletin for International Taxation 2021 (Volume 75), No. 11/12
FormatPDF
EUR
40
| USD
45
(VAT excl.)

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.