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OECD - The Proposed Redraft of Article 7 of the OECD Model - This article summarizes the discussion of the case studies at the joint IFA/OECD Seminar, held during the IFA Congress in Vancouver in September 2009, on the effect of the proposed redraft of Art. 7 (Business profits) of the OECD Model Tax Convention.
Bobbett, Catherine, (2010)