Comments Received on the Discussion Draft on the Application and Interpretation of Article 24 (Non-Discrimination) of the OECD Model Tax Convention

The attached files include comments received by the OECD on the discussion draft on the Application and Interpretation of Article 24 (Non-Discrimination), which was publicly released on 3 May 2007. These comments were received from:

• BIAC 
• Rahul Krishna Mitra (Pricewaterhousecoopers, India)
• The Tax Faculty of the Institute of Chartered Accountants in England and Wales
• IFA KOREA 
• Bruno Santiago 
• Roger Berner (Rothschild)