Rent-a-star : the purpose of Article 17(2) of the OECD Model

Examination of the "limited" and "unlimited" approaches of Art. 17(2) of the OECD Model. The main question addressed is: what is fair and necessary regarding Art. 17(2) - the limited approach of the 1977 Commentary or the unlimited taxing right of the 1987 OECD Report and the 1992 Commentary?