An Introduction to the Updated UN Model (2011)

Journal
Lara Yaffar, A.; Lennard, M.
United Nations
Bulletin for International Taxation 2012 (Volume 66), No. 11
PriceUSD 45

The authors, in this article, provide, by way of this introduction to the Bulletin for International Taxation Special Issue on the UN Model (2011), a general overview of the background to, and the main changes introduced into, the Model, together with consideration of the overall significance of the amendments.