The 2003 revisions to the commentary to the OECD model on tax treaties and GAARs: a mistaken starting point. CUADERNOS DE DERECHO TRANSNACIONAL, [S. l.], v. 2, n. 1, p. 288–306, 2010. Disponível em: https://e-revistas.uc3m.es/index.php/CDT/article/view/104. Acesso em: 5 dec. 2025.