2008 OECD Model: Operation and Effect of Article 4(1) in Dual Residence Issues under the Updated Commentary - According to the updated Commentary on Art. 4 (Residence) of the OECD Model, a person who, under the domestic laws of States A and B, is a resident of both states but who, under the tax treaty between States A and B, is a resident only of State A cannot, as a domestic law resident of State ...

The definitions of dividends and interest in the OECD Model : something lost in translation?

Avery Jones, John F., (2009)

Triangular Cases - Global Tax Treaties Commentaries

Chen, Shaomei, (2018)

Dual Residence of Companies under Tax Treaties

Maisto, Guglielmo, (2021)