Update of the United Nations Model Tax Convention

Journal
Lennard, M.
International
Asia-Pacific Tax Bulletin 2012 (Volume 18), No. 2
PriceUSD 45

The author describes the proposed changes to the United Nations (UN) Model Double Taxation Convention, as discussed in the seventh session of the UN Committee of Experts on International Cooperation in Tax Matters, held in Geneva from 24 to 28 October 2011.