@article{246981, note = {Prepared by l'Association de planification fiscale et financiere.}, url = {http://digitallibrary.un.org/record/246981}, title = {Update of the United Nations Model and the Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries : the UN Model Convention : revision or reform?.}, publisher = {UN,}, recid = {246981}, pages = {6 p.}, address = {[New York] :. 1997-11-11}, year = {1997}, month = {Nov}, }