United Nations Model Double Taxation Convention Between Developed and Developing Countries
Text of and commentaries on a model convention prepared under the auspices of the United Nations Ad Hoc Group of Experts on Tax Treaties between Developed and Developing Countries. The model consists of articles based on guidelines formulated by the Group at its various meetings and their commentaries expressed at those meetings together with commentaries, where appropriate, drawn from the OECD's 1977 Model Tax Convention
Gedrucktes Buch, English, 1980
United Nations, New York, 1980