The 2003 revisions to the commentary to the OECD model on tax treaties and GAARs: a mistaken starting point. Cuad. derecho transnac. [Internet]. 2010 Mar. 11 [cited 2025 Dec. 5];2(1):288-306. Available from: https://e-revistas.uc3m.es/index.php/CDT/article/view/104