The Commentary on Article 5 – The Changes and Their Significance

Journal
Kana, L.; Merwe, R. van der
United Nations
Bulletin for International Taxation 2012 (Volume 66), No. 11
PriceUSD 45

In this article, the authors present the background to, and make comments on, the changes introduced into the Commentary on Article 5 of the UN Model (2011), with special emphasis on the evolution of the discussions on these changes.