Articles 10 and 11 of the OECD Model and the Commentaries on the OECD Model (2017) electrónico when clarifications raise further doubts Giuseppe Francesco Patti
By: Patti, Giuseppe Francesco
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Material type: 
ArticlePublisher: 2021Subject(s): MODELO DE CONVENIO OCDE
In:
Bulletin for International Taxation v. 75, n. 1, 2021 Summary: The changes made to the OECD Model and the related Commentaries throughout the years have generated doubts regarding the scope of articles 10 and 11. In particular, certain amendments to the 2017 OECD Commentary had the effect of raising uncertainties regarding the territorial scope of these provisions.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2021/1-1 (Browse shelf) | Available | BIT/2021/1-1 |
Disponible únicamente en formato electrónico.
Resumen.
The changes made to the OECD Model and the related Commentaries throughout the years have generated doubts regarding the scope of articles 10 and 11. In particular, certain amendments to the 2017 OECD Commentary had the effect of raising uncertainties regarding the territorial scope of these provisions.
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