It is understood that the provisions of paragraph 4 of Article 8 shall be interpreted in accordance with paragraph 9 and 10 of the Commentary on article 8 of the OECD Model Double Taxation Convention on Income and Capital 1977.
V Ad Article 8
It is understood that the provisions of paragraph 4 of Article 8 shall be interpreted in accordance with paragraph 9 and 10 of the Commentary on article 8 of the OECD Model Double Taxation Convention on Income and Capital 1977.