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U.N. Model Tax Convention 2025: New Wine in New Bottles – But What’s Really New?

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U.N. Model Tax Convention 2025: New Wine in New Bottles – But What’s Really New?

  • By Muhammad Ashfaq Ahmed

Muhammad Ashfaq Ahmed examines changes to the U.N. Model Tax Convention 2025 from their genesis, evolution, and development, to their finalization, approval, and future implications from both an international tax law and international political economy perspective.

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