International: The 2005 OECD Model Convention and Commentary : an overview

• Autores: Raffaele Russo
• Localización: European taxation, ISSN 0014-3138, Vol. 45, Nº. 12, 2005, págs. 560-565
• Idioma: inglés
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• Resumen

  • This article contains a review of the changes introduced in 2005 to the OECD Model Convention and Commentary, together with comments by the author.