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Legal Status of the OECD Commentary: Comparative Analysis on Status Quo and Future Considerations Through MLI and OECD’s Two-Pillars Solution

Citation: Gaetano Manzi, Nupur Jalan, and Jose Marı´a Vargas-Machuca Reyes, The Legal Status of the OECD Commentary: A Comparative Analysis on the Status Quo
and Future Considerations Through the MLI and the Two-Pillars Solution Implementation, 51 Tax Mgmt. Int’l J. No. 5 (May 6, 2022)

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