Changes to the Commentary on Article 12 of the United Nations Model Double Taxation Convention between Developed and Developing Countries to reflect decisions made at the 22nd Session with respect to the inclusion of Article 12B and the treatment of compu

Changes to the Commentary on Article 12 of the United Nations Model
Double Taxation Convention between Developed and Developing Countries
to reflect decisions made at the 22nd Session with respect to the inclusion of
Article 12B and the treatment of computer software