Advanced Direct Tax: International
2.5.Describe the legal effect of the OECD Model Tax Convention and its commentary
As highlighted above, DTAs are usually (but not always) modelled on the OECD Model Tax Convention on Income and o...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.