The OECD Committee on Fiscal Affairs invites public comments on proposed changes to the Commentary on Articles 10, 11 and 12 of the OECD Model Tax Convention. The purpose of these changes is to clarify how the term “beneficial owner”, which is used in these Articles, should be interpreted. Comments on these proposed changes should be sent before 15 July 2011 to Jeffrey Owens, Director, CTPA (

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