“The 2003 revisions to the commentary to the OECD model on tax treaties and GAARs: a mistaken starting point”, Cuad. derecho transnac., vol. 2, no. 1, pp. 288–306, Mar. 2010, Accessed: Dec. 05, 2025. [Online]. Available: https://e-revistas.uc3m.es/index.php/CDT/article/view/104