What Can We Learn from the History of Article 21 of the OECD Model?

Journal
Avery Jones, J.F.
International; OECD
Bulletin for International Taxation 2021 (Volume 75), No. 11/12
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John F. Avery Jones, in this contribution to the 75th anniversary issue of the Bulletin for International Taxation, provides his thoughts on what can be learned from the history of article 21 of the OECD Model, particularly that of article 21(2) which was added to the OECD Model (1977).