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Article 13: capital gains


3 August 2010 Note by the Subcommittee on Capital Gains on "Paragraphs 4 and 5 of article 13 of the United Nations Model Tax Convention, and relevant commentary" (E/C.18/2010/3)

For more information, please contact: Michael Lennard, Secretary,
Committee of Experts on International Cooperation in Tax Matters


Financing for Development Office, 2 U.N. Plaza (DC2-2170), New York, N.Y. 10017
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