Comments on Article 7 of the Model Tax Convention

Comments received on the discussion draft on the revised commentary on Article 7 of the OECD Model Tax Convention

The attached files include comments received by the OECD on the Discussion Draft on the revised commentary on Article 7 of the Model Tax Convention, which was publicly released on 10 April 2007. These comments were received from: 

 

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Publication

Seventh edition of the condensed version of the OECD Model Tax Convention on Income and on Capital.

Model Tax Convention on Income and on Capital - Condensed Version (July 2008)