OECD/International - From Evasion to Avoidance: The Historical Evolution of the OECD Model in Addressing Tax Abuse

In this article, the author examines the historical evolution and significance of the anti-avoidance provisions in the various OECD Models and the Commentaries on the OECD Model as these measures affect the abuse of tax treaties. The author also discusses the time before the OECD Model.