@article{9629ea5bc1dd4e928bbb6f433c68a6a1,
title = "The Origins of Concepts and Expressions Used in the OECD Model and their Adoption by States",
abstract = "In this article, the origins of concepts and expressions used in the OECD Model are analyzed having regard to their adoption by States in the double tax convention.",
keywords = "OECD, OECD",
author = "Guglielmo Maisto",
year = "2006",
language = "English",
pages = "220--254",
journal = "BULLETIN FOR INTERNATIONAL FISCAL DOCUMENTATION",
issn = "0007-4624",
publisher = "International Bureau of Fiscal Documentation - IBFD Publications BV:HJE Wenckebachweg 210, 1096 AS Amsterdam Netherlands:011 31 20 5540100, EMAIL: info@ibfd.com, INTERNET: http://www.ibfd.com, Fax: 011 31 20 6208626",
}