The authentic languages of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (commonly referred to as the multilateral instrument, MLI) are French and English, both languages being equally authentic. The MLI modifies hundreds of...

The relevance of the commentaries on the OECD and UN models for the interpretation of the UN model /David Orzechowski --Business profits, permanent establishments and associated enterprises /Raffaele Petruzzi and Viktoria Wöhrer --Independent and dependent personal services /Benjamin Walker and...