The Commentary on Article 5 – The Changes and Their Significance

Journal
Kana, L.; Merwe, R. van der
United Nations
Bulletin for International Taxation 2012 (Volume 66), No. 11
FormatPDF
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In this article, the authors present the background to, and make comments on, the changes introduced into the Commentary on Article 5 of the UN Model (2011), with special emphasis on the evolution of the discussions on these changes.