Tax Policy: Designing and Drafting a Domestic Law to Implement a Tax Treaty by Kiyoshi Nakayama published by IMF (3/2011).
“The purpose of this article is to provide introductory guidance to the tax policy department in a developing country that is expanding or is about to expand its tax treaty network on how to design and draft a domestic law to implement a tax treaty and related issues. While each treaty is different, for simplicity, my explanation cites articles of the OECD Model Tax Convention (OECD MTC)…”
