OECD: Draft Art 7 of Model Treaty
On 7 July 2008, the OECD called for comments on a draft new Article 7 of the OECD Model Tax Convention and related Commentary changes. The OECD has now published the comments received on that draft.
Comments are available at http://www.oecd.org/document/17/0,3343,en_2649_33747_42037073_1_1_1_37427,00.html.