Issues Related to Article 14 of the OECD Model Tax Convention
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
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https://www.oecd.org/en/publications/no-07-issues-related-to-article-14-of-the-oecd-model-tax-convention_9789264181236-en.html
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This book recommends that Article 14 be eliminated from the OECD Model Tax Convention and describes the changes that would need to be made to the Articles and Commentary of the Model as a consequence.



