Comments received on the revised draft changes to the commentary on paragraph 2 of Article 15

Comments Received on the Revised Draft Changes to the Commentary on Paragraph 2 of Article 15 of the OECD Model Tax Convention

The attached files include comments received by the OECD on the revised draft changes to the commentary on paragraph 2 of Article 15, which was publicly released on 12 March 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)