Note by the Secretariat on “Summary of expected modifications to the UnNote by the Secretariat on “Summary of expected modifications to the United Nations Model Double Taxation Convention between Developed and Developing Countries and commentaries for the

Note by the Secretariat on “Summary of expected modifications to the United Nations Model Double Taxation Convention between Developed and Developing Countries and commentaries for the 2017 update: articles 23 and 26 and various changes related to consequential base erosion and profit shifting” (E/C.18/2017/INF/3)