“The 2003 Revisions to the Commentary to the OECD Model on Tax Treaties and GAARs: A Mistaken Starting Point”. CUADERNOS DE DERECHO TRANSNACIONAL 2, no. 1 (March 11, 2010): 288–306. Accessed December 5, 2025. https://e-revistas.uc3m.es/index.php/CDT/article/view/104.