Red Card Article 17?

Journal
Molenaar, D.; Tenore, M.; Vann, R.J.
OECD
Bulletin for International Taxation 2012 (Volume 66), No. 3
FormatPDF
EUR
40
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45
(VAT excl.)

In this article, the authors assess the current position regarding the debate over article 17 of the OECD Model (2010) and whether or not the provision should be amended, or even be considered for removal from the OECD Model.