2008 OECD Model: Changes to the Commentary on Article 5 Regarding the Treatment of Services: More Choices, Less Clarity - This article examines the changes made by the 2008 Update of the OECD Model to the Commentary on Art. 5 regarding the treatment of services. The article summarizes the new Commentary on the provision of cross-border services and discusses the OECD's apparently growing practice, ...
| Year of publication: |
2009
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|---|---|
| Authors: | Dunahoo, Carol A. ; Sprague, Gary D. |
| Published in: |
Bulletin for international taxation. - Amsterdam, ISSN 0007-4624, ZDB-ID 22171599. - Vol. 63.2009, 5-6, p. 191-198
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