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Update of the UN Model Double Taxation Convention between Developed and Developing Countries ‒ Suggested changes to the Commentary on Article 5 (Permanent Establishment) (E/C.18/2020/CRP10)

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Update of the UN Model Double Taxation Convention between Developed and Developing Countries ‒ Suggested changes to the Commentary on Article 5 (Permanent Establishment)  (E/C.18/2020/CRP10)

CRP10 changes to Article 5 Commentary.pdf